Processed date: 05.03.2026 |Session 10 |Submitters: Benjamin Činčila
ProposalApproved
The amendment changes the original plan to reduce the minimum assessment base for self-employed workers from 40% to 35% of the average wage from 2026 onwards, instead introducing a gradual reduction from 39% in 2026 to 35% from 2030 onwards, i.e. by one percentage point per year. The aim is to mitigate the immediate shortfall in pension revenues while maintaining the gradual reduction in the levy burden on entrepreneurs. The proposal is intended to ensure greater stability and predictability of public finances and the business environment.
Processed date: 05.03.2026 |Session 10 |Submitters: Benjamin Činčila
ProposalApproved
The amendment changes the original gradual setting of the minimum assessment base for self-employed persons (30% in 2024, 35% in 2025 and 40% from 2026) to a uniform amount of 37.5% of the average wage. Compared to the main proposal, which wanted to reduce the base to 35% from 2026, this is a compromise between reducing levies and protecting pension income. The aim is to limit the negative impact on public finances and future pensions of self-employed workers, while maintaining some relief for entrepreneurs.
Processed date: 05.03.2026 |Session 10 |Submitters: Benjamin Činčila
ProposalApproved
The amendment changes the original plan to reduce the minimum assessment base for self-employed workers from 40% to 35% of the average wage from 2026 onwards, instead introducing a gradual reduction from 39% in 2026 to 35% from 2030 onwards, i.e. by one percentage point per year. The aim is to mitigate the immediate shortfall in pension revenues while maintaining the gradual reduction in the levy burden on entrepreneurs. The proposal is intended to ensure greater stability and predictability of public finances and the business environment.
The amendment extends the condition for recognition of self-employment as a secondary activity for self-employed persons caring for a child - the age limit is increased from 4 to 7 years. This will also reduce the risk of high compulsory pension contributions for parents of children under the age of 7, as participation will more often depend on income. The proposal aligns the arrangements with public health insurance, where the age limit is already 7, and is intended to promote the reconciliation of childcare with entrepreneurship.
Processed date: 05.03.2026 |Session 10 |Submitters: Jan Papajanovský
ProposalApproved
The amendment changes the original plan so that the minimum monthly assessment base for most self-employed workers is 40% of the average wage, while for farmers, forestry, water management and craft trades it remains at 35%. Compared to the previous proposal, which wanted to keep 35% for all self-employed workers, the advantage is therefore retained only for selected professions. The aim is to reduce the impact on public budgets and reduce the disparities between high-income self-employed workers and employees, while protecting low-income craftsmen. The modification builds on the principle of expenditure lump sums in income tax.
Additional document 1 to document 115: Amendment to the Act – Criminal Code – RJ
Processed date: 04.03.2026 |Session 10
Additional document3rd reading
The Government has discussed the MPs’ proposal to amend the Criminal Code and the Victims of Crime Act and has adopted a favourable position on it. The proposal relates to the reintroduction of the criminalisation of wilful non-payment of maintenance and the modification of the conditions for imposing an unconditional sentence. The Government therefore supported the tightening of the protection of beneficiaries, especially children, and the strengthening of their position in criminal proceedings.
Additional document 1 to document 99: Amendment to the Act on the Register of Contracts
Processed date: 04.03.2026 |Session 10
Additional document1st reading
The government has expressed its disagreement with the proposal to amend the Act on the Register of Contracts, which introduces a limit of CZK 500,000 for the exemption from the publication of contracts with natural persons. It warns that the amendment could lead to the publication of employment contracts, including sensitive data, without clearly defining the scope of the information to be published. It also criticises the lack of clarity in determining the value of open-ended contracts and the risk of automatic cancellation of undisclosed contracts. According to the government, the proposed limit is not sufficiently justified and the change would increase the administrative burden without a thorough impact analysis beforehand.
Additional document 2 to document 85: Amendment to the Act on Living and Subsistence Minimum – RJ
Processed date: 04.03.2026 |Session 10
Additional documentNot adopted
The bill, after being rejected by the Senate, modifies the related provisions of the new state social assistance benefit. It explicitly adds that the income from this benefit is not counted as income for the purposes of the subsistence minimum. It also modifies the Social Services Act by deleting some provisions and amends an earlier amendment so that certain provisions do not take effect until June 1, 2028. The effective date of this bill is set for April 30, 2026.
Additional document 3 to document 85: Amendment to the Act on Living and Subsistence Minimum – RJ
Processed date: 04.03.2026 |Session 10
Additional documentNot adopted
The document is a resolution of the Senate on a bill amending the Minimum Subsistence Act and other related laws. It follows on from amendments related to the new state social assistance benefit and technical changes in the area of income counting and the effectiveness of regulations. It is part of the legislative process to modify the social benefit system.
The proposal abolishes the basic discount per taxpayer and transfers it to the tax benefit regime in the same amount of CZK 30 840 per year, which will now be available as a tax bonus up to the amount of social and health insurance premiums paid. The aim is to enable low-income employees to take full advantage of the support and to strengthen their motivation to work legally. At the same time, the amount of the child bonus is limited according to the insurance premiums paid and related references in the law are modified. The sections on compliance with international treaties, the impact on security and the proposal for approval at first reading have been deleted from the proposal; the effective date is set for 1 January 2027.
The amendment modifies the Social Security Contributions Act by abolishing the planned increase in the minimum assessment base for self-employed persons up to 40% of the average wage and by setting it uniformly at 35%. It also introduces a special two-year reduced minimum of 25% of the average wage for persons who started a business while caring for a child under 4 years of age and who switch to their main activity after the end of the business. The support applies only if the person has been continuously caring for at least 12 months and cannot be used again if the person has been self-employed for the last 20 years. The amendment is intended to make it easier for parents of young children in particular to return to economic activity and to reduce their tax burden.
Additional document 1 to document 116: Bill repealing the Nomination Act
Processed date: 04.03.2026 |Session 10
Additional document2nd readingGovernment Opinion
The government discussed a proposal by MPs to repeal the so-called nomination law, which regulated the selection of persons to the management and supervisory bodies of state-owned companies. After examining the proposal, it adopted a favourable opinion on it. It thus supports the repeal of the law and related regulations, with nominations to continue to be dealt with by internal government rules.
Additional document 1 to document 100: Amendment to the Act on Municipalities
Processed date: 04.03.2026 |Session 10
Additional document1st reading
The Government has expressed its opposition to the MP’s proposal for changes in the area of public guardianship, although it generally supports the need to regulate this area by law. It notes that the Ministry of Justice is preparing its own more comprehensive government proposal to be subject to wider expert discussion. It also notes that the question of the central authority has already been resolved by the Supreme Administrative Court by designating the Ministry of Labour and Social Affairs. It also criticises the proposal for its legislative and technical shortcomings.
The bill significantly strengthens support for families with children. It increases the tax benefits for children (for the first, second, third and subsequent children) and increases the parental allowance from CZK 350 000 to CZK 400 000, while also allowing it to be drawn down more quickly and abolishing restrictions on a child’s attendance at kindergarten. As regards sickness insurance, it extends the possibility of drawing paternity benefit up to 12 months after the birth of the child (instead of 6 weeks) and unifies the period of support for nursing care to 16 days for all. The aim is to increase the financial stability of families and to promote the reconciliation of work and family life.
The Bill gives municipalities the power to regulate short-term accommodation in residential dwellings (e.g. via Airbnb) through bylaws. Municipalities will be able to limit the number of days per year that an apartment can be rented out, set a period of no-occupancy, or set a maximum number of occupants based on the size of the apartment. The regulation will have to be notified in advance to the European Commission and take into account its comments. The aim is to protect the availability of housing and the quality of life of residents in tourist areas.
The amendment specifies transitional provisions to maintain the lower assessment base (35% instead of the originally planned 40%) for self-employed persons from 2026. It regulates the procedure for reimbursing the difference between the higher and newly reduced social insurance contributions, including the deadline of 31 December 2026 and the extinction of any debts and penalties incurred due to the originally higher contributions. It provides for a special scheme for self-employed persons in the flat-rate scheme, where the reduction will be reflected retroactively in the amount of the flat-rate advances. The aim is to reduce the administrative burden and financial impact on self-employed workers in 2026.
Scope: Part One–Part Three; § 28a–§ 191a; pages 1–5.
The Act expands the option of a one-time settlement for supplementary pension savings and, similarly, for supplementary pension insurance for certain participants with older contracts who have not yet met the standard conditions for payment. At the same time, it introduces transitional rules to ensure that affected participants do not lose their state contributions or their funds if their savings accounts were terminated in the interim period before the Act took effect. Due to this change, the tax regime is being amended in the Income Tax Act; the requirement to reach the age of 60 and the tax exemption for certain payments are now explicitly addressed. The result is easier access for some participants to a lump-sum payment and the elimination of the unfavorable tax and administrative impacts of the previous system.
Additional document 1 to document 87: Bill on the Regional Coats of Arms and Flags
Processed date: 25.02.2026 |Session 10
Additional document1st reading
The document contains the government’s position on the MPs’ draft law on the provincial signs and flags of Bohemia, Moravia and Silesia. The Government has examined the draft and expressed its favourable opinion on it. It thus supports the incorporation of the provincial symbols into the Czech legal order.
Additional document 1 to document 89: Amendment to the Act on Budgetary Rules
Processed date: 25.02.2026 |Session 10
Additional document1st reading
The document contains the government’s dissenting opinion on the MPs’ proposal to amend the budget rules concerning the pension reserve. The Government points out that its own Bill abolishes the Special Reserve Account from 2027, which would render the Parliamentary proposal irrelevant. It also criticises the possibility of using the reserve to invest in social infrastructure as unsystematic, risky and contrary to the principles of multiannual budgeting. It also argues that the proposal inappropriately interferes with the systematics of the budgetary rules and does not address the long-term use of the infrastructure financed.
Additional document 1 to document 86: Amendment to the Act on Supplementary Pension Savings
Processed date: 25.02.2026 |Session 10
Additional document1st reading
The document summarises the government’s disapproving position on the draft amendments to the Supplementary Pension Savings Act, which are intended to expand the investment options of the funds. In particular, the government opposes allowing mandatory conservative funds to invest in equities and expanding investment in private equity and venture capital funds, as this increases risk and reduces the transparency of the system. It also criticises the vague definitions of the new types of funds and the lack of a thorough economic analysis of the impact on the Czech pension system.