Documents and Laws in Parliament

Scope: Section 29; pages 1–3.

This amendment regulates the tax treatment of tips in food service operations in connection with the main bill. It amends the text so that the tax exemption for employee tips applies not only when tips are allocated by the employer, but also when an employee receives tips directly from a customer or through the employer. At the same time, it adds a new rule stipulating that, for income tax purposes, the employer is always considered the payer of such income so that the employer can fulfill the related tax obligations. The goal is to bring the law in line with common practice in the restaurant industry and to eliminate ambiguities in the accounting of tips.

Scope: Section 29; page 1.

The amendment expands the amendment to the Income Tax Act so that certain health-related benefits paid by the employer are not subject to tax for the employee at all. A new subparagraph (f) is added to Section 6(7), and Annex No. 4 is introduced, containing an exhaustive list of these benefits, in particular above-standard preventive checkups, screenings, cardiovascular risk assessments, selected vaccinations, and related laboratory or imaging diagnostics. The proposal thereby shifts these benefits from a regime of potential exemptions and benefit limits to a more favorable regime of complete exclusion from the tax base. On the employer’s side, tax deductibility is to be conditional on the employee’s entitlement arising from a collective bargaining agreement, an internal regulation, or a contract.

Scope: Part One; Section 13; pages 1–4.

The amendment modifies the main draft of the Act on Sales Records so that non-cash payments are excluded from the records. It offers two options: either the complete exclusion of all non-cash transfers, or only payments made by transfer to the taxpayer’s account held with a payment service provider in the Czech Republic. The justification is based on a ruling by the Constitutional Court, according to which non-cash payments are generally traceable and the state should not collect additional data across the board without a compelling reason. The practical impact would be a narrowing of the scope of the new sales records system and a reduced administrative burden on businesses.

Scope: Section 11; pages 1–3.

The amendment modifies the exemption from sales reporting so that the obligation no longer applies to the smallest businesses based on income; it offers four options with a limit of 1 or 2 million CZK and varying impacts on individuals and legal entities. At the same time, it repeals the provisions in the second part of the main proposal that introduce a tax surcharge associated with the exemption from sales recording, so that the exemption applies without a tax increase. The main objective is to reduce the administrative burden on small business owners and to align the limit with the thresholds used for VAT, flat-rate taxes, and flat-rate expense allowances. The proposal also explicitly targets small business owners who conduct business activities in addition to their regular employment.

Scope: Section 16; pages 1–2.

The amendment modifies the Act on Sales Recording such that, for sales received outside of business premises, it will not be necessary to immediately record each individual payment. It will now be possible to record them in aggregate no later than the end of the same calendar day. The goal is to reduce the administrative burden, particularly for tradespeople and mobile vendors, without changing the scope of recorded sales or expected public budget revenues.

Scope: Part Two; Sections 29–30; pages 1–7.

The amendment modifies the Income Tax Act so that the child care tax credit can now be converted into a payable tax bonus if it is not fully utilized, particularly for low-income parents, single parents, and part-time workers. It sets forth the conditions for the bonus, specifically a minimum income of six times the minimum wage, the order of application relative to the child tax credit, and the rules for annual tax settlements or tax returns. At the same time, it introduces transitional rules so that both the deduction and the bonus can be claimed as early as 2026, even though the main law is generally scheduled to take effect in 2027. The bill thus expands support for preschool care and increases the availability of tax relief for families with children.

Scope: Part Two; Sections 29–30; pages 1–7.

The amendment modifies the Income Tax Act so that the unused portion of the child care tax credit can now be paid out as a tax bonus, even to parents with low or zero tax liability. It establishes the order of priority for claiming the child tax credit, the minimum earned income requirement, and the rules for substantiating eligibility, including for nonresidents. At the same time, it introduces a transitional provision under which the new regulation will apply as early as the 2026 tax year, allowing the support to be claimed sooner. The proposal thus extends the impact of the originally non-refundable credit to a broader group of working parents, particularly single parents and those working part-time.

Scope: pages 1–4.

This is a resolution by the Guarantee Committee regarding the amendment to increase the parental allowance, which primarily determines the order of voting on proposed amendments during the third reading. The committee did not recommend most of the proposed amendments; it reserved judgment only on amendment A1 and recommended only amendments B1 and B2. The document itself does not change the allowance amounts or eligibility requirements, but it determines which amendments have the best chance of passing during the final approval process. At the same time, it authorizes the rapporteur and the committee chair to take further steps in the legislative process.

Scope: pages 1–2.

This document is a resolution of the Budget Committee on the government’s draft law on sales records. The Committee recommends that the Chamber of Deputies approve the draft and authorizes the rapporteur to present the Committee’s opinion at a session of the Chamber. At the same time, it allows only for technical legislative amendments. It is therefore a supporting procedural opinion on the main bill, not a substantive amendment to the text of the law.

Scope: pages 1–4.

This is a resolution of the Budget Oversight Committee regarding the government’s amendment to the law on distance contracts for financial services. The Committee recommends that the Chamber of Deputies, during the third reading, first vote on the legislative technical amendments, then on Proposal A and Proposal B, and finally on the bill as a whole. At the same time, it took the position that it recommends Proposal A and does not recommend Proposal B. No motion to reject the bill was filed.

Scope: Sections 7–29; pages 1–2.

The amendment modifies the relevant section of the Act on State Social Assistance so that, with regard to the standard rent, a larger household cannot have lower eligible housing costs than a household with fewer members in the same district. Accordingly, Sections 28 and 29 now introduce a rule stipulating that, in such situations, a larger household must be granted at least the amount set for the next smaller household; this also applies to households consisting of vulnerable persons. The text also builds on earlier changes, under which the calculation is based on districts rather than categories of municipalities, and for single parents, the age limit for a child is changed from 7 to 15 years. The proposal aims to establish a fairer system for housing assistance and to eliminate illogical disparities between households.

Scope: Part One–Part Three; § 28–§ 29; pages 1–9.

The amendment expands the main amendment not only to include an increase in the parental allowance but also to amend the Act on State Social Assistance Benefits. A new rule is added stipulating that the standard rent for a larger household must not be lower than that for a household with fewer members in the same area; if this were the case, the amount would be adjusted upward. The same adjustment is also being introduced for households consisting of vulnerable individuals. The goal is to eliminate illogical decreases in amounts for larger households and to amend the structure of the amendment to include a new section on social assistance.

Scope: Part One–Part Three; § 17–§ 42; pages 1–10.

The amendment extends the main amendment to the Act on State Social Assistance Benefits and regulates the assessment of personal automobile ownership during the means test. The Labor Office will no longer be bound solely by the information in the vehicle registry; discrepancies between the registry and actual circumstances may be substantiated by an affidavit, provided there are no reasonable grounds for doubt and the applicant is simultaneously taking steps to correct the record. At the same time, it is proposed that the three-month waiting period for a new application not apply in these cases if the benefit was denied or withdrawn solely because of an incorrectly registered car. The aim is to protect vulnerable individuals in particular from the unfair denial of social benefits due to erroneous data in the registry.

Scope: Part One–Part Three; § 10; pages 1–4.

The amendment extends the government’s proposed amendment to the Act on State Social Assistance Benefits and newly and explicitly stipulates that an adult dependent child may be assessed outside the parents’ household if the child manages their own finances and lives outside the household. It is aimed primarily at students living independently, so that they are not automatically included in their parents’ household simply because they are studying away from home. According to the explanatory memorandum, other rules—including parental support obligations and the calculation of income—remain unchanged. The proposal thus modifies the group of individuals assessed for social benefits and may affect students’ eligibility for support.

Scope: Part One–Part Three; § 4–§ 60; pages 1–4.

The proposed amendment expands the government’s bill to amend the Act on State Social Assistance Benefits. Under the new provisions, when assessing household income, insolvency payments and deductions from enforcement or execution of judgments will also be subtracted from income; thus, instead of counting the full nominal income as has been the case, the assessment will be based more on the income actually available to the household. Employers are now required to indicate the amount of these deductions on income statements. The proposal aims to improve the situation of low-income households undergoing debt relief and prevent them from being disadvantaged in terms of benefits due to their legal debt resolution.

Scope: Part One–Part Four; § 31–§ 32a; pages 1–30.

This document compiles proposed amendments to the government’s plan to increase the parental allowance and, in addition, proposes a number of other changes to social assistance, state social aid benefits, health insurance, and child care. Some of the proposals expand the eligibility criteria for the parental allowance, particularly when a child attends a daycare group or preschool, bring forward the effective date, or introduce automatic indexation; other proposals also alter the actual amount of the benefit or the group of children to whom the increase applies. Additional proposals adjust the calculation of income and housing for state social assistance benefits, including rules for standard rent, debt enforcement, and insolvency. There are also related changes to paternity benefits, maternity cash benefits, and municipalities’ obligations to provide care for younger children.

Scope: Part One–Part Three; § 3–§ 32a; pages 1–3.

The amendment expands the government’s proposed amendment to the Sickness Insurance Act and introduces a related entitlement to maternity benefits for women whose employment—typically a fixed-term contract—has since ended after the birth of their first child. The rule in § 19(3) is now amended from the original provision, which applied only to female employees in the same employment, to a broader provision covering all women, including the new entitlement under § 32a, while retaining the more favorable previous assessment base. Entitlement arises only if the woman has previously received maternity benefits, personally cared for her previous child, and the next maternity leave begins no later than when that child reaches the age of 4. A transitional provision allows the new rules to be applied to earlier cases as well, but without retroactive payment for the period prior to the effective date.

Scope: Part Two–Part Four; § 7–§ 29; pages 1–8.

The amendment expands the original amendment to the parental allowance to include changes to state social assistance benefits. For single parents, the age limit for a child to qualify as a vulnerable person is raised from 7 to 15 years, which may strengthen their entitlement to support. At the same time, the calculation of standard rent is changing from a breakdown by municipality size to a breakdown by district to better reflect actual regional housing prices. These changes are set to take effect as early as October 1, 2026, while the increase in the parental allowance will take effect on January 1, 2027; the proposal could increase public spending by up to 3 billion CZK per year.

Scope: Part One–Part Three; § 39; pages 1–9.

The amendment supplements the government’s increase in the parental allowance with a change to the state social assistance benefit for the poorest families with children. Under the new proposal, the bonus for a dependent child in households with an income below three times the subsistence minimum will be standardized at 1,000 CZK per month; the existing lower bracket up to 1.43 times the subsistence minimum is abolished, so the amount changes from 500 Kč to 1,000 Kč. The proposal aims to eliminate the inequality whereby the poorest households received less support than households with slightly higher incomes, and estimates the additional impact on the state budget at approximately 300 to 400 million CZK per year. This change to the benefit is set to take effect on October 1, 2026, while the other provisions of the law will take effect on January 1, 2027.

Scope: Part One–Part Three; Section 4; pages 1–7.

The amendment extends the main amendment to the Act on State Social Assistance Benefits and changes the calculation of reference income for people undergoing debt relief. Unlike the current provisions, selected insolvency payments and deductions will now also be subtracted from income, so that the benefit more accurately reflects the household’s actual disposable income. The goal is to reduce disincentives to legal employment and to support debt resolution through debt relief; some of the changes are set to take effect in October 2026, with the remainder taking effect in January 2027. The proposal may increase government spending, but its sponsors also expect motivational and fiscal benefits due to higher legal incomes.

Scope: Part One–Part Three; § 5; pages 1–6.

The amendment extends the main amendment to the Act on State Social Assistance Benefits and changes the method for calculating the income of self-employed individuals for the purpose of determining eligibility for benefits. For primary self-employment, the minimum countable income is reduced from 80% to 60% of the average wage, which may help low-income self-employed individuals qualify for benefits. For self-employed individuals under the flat-rate regime, 1.5 times the average wage is now counted in both the first and second brackets, and twice the average wage in the third bracket; consequently, eligibility may actually be limited for some individuals. This change is set to take effect on October 1, 2026, while the other parts of the main amendment will take effect on January 1, 2027.

Scope: Part One–Part Three; Section 38; pages 1–6.

The amendment extends the original amendment to the Act on State Social Assistance Benefits and modifies the conditions for the child bonus. Under the new provisions, employment status for eligibility for the bonus is assessed only for parents of a dependent child in the household, rather than for all adult members of the household as was previously the case. The goal is to prevent a child from losing benefits due to the inactivity of another adult who is not the child’s parent. The proposal also sets the effective date of this change as October 1, 2026, while the other parts of the Act take effect on January 1, 2027.

Scope: Part One–Part Three; § 4–§ 60; pages 1–3.

In addition to increasing the parental allowance, the amendment also introduces a change to the law on state social assistance benefits. Under the new provisions, when assessing household income, the amounts actually withheld or paid in connection with debt relief, enforcement proceedings, and the execution of court decisions must be taken into account, so that benefits are better based on the household’s actual disposable income. Compared to the current regulation, the rule changes from a general deduction of ordinary expenses and contributions to an expanded deduction that also includes these deductions, while aiming to prevent undesirable incentive effects. Employers are now required to include the amount of these deductions in the income statement.

Scope: Section 31a; pages 1–7.

The amendment adds a new mechanism to the government’s increase in the parental allowance, providing for its future adjustment in line with inflation. The government could increase the amounts by decree as of January 1 if the cumulative growth in consumer prices for the relevant period reaches at least 5%, and the increase would correspond to the full rate of inflation, rounded up to the nearest thousand crowns. The increased amounts would apply only to the youngest children born or taken into care starting in the year the amount is increased, with the first reference period set to begin on January 1, 2027. The proposal does not change the group of eligible individuals or the conditions for receiving benefits, but it creates the possibility of higher government expenditures in the future.

Scope: Part Two; § 29; page 1.

The amendment modifies the main proposal in the section of the Income Tax Act so that the repayment of a loan or credit for a property being sold is now also considered a housing need, provided that the taxpayer simultaneously takes out a new loan of the same or greater amount for another primary residence. The aim is to extend the possibility of tax exemption on income from the sale of real estate to cases where part of the purchase price must be used to pay off an existing mortgage. The proposal is intended to eliminate the current disproportionate tax burden on people who are merely moving to a new home and do not, in fact, derive any net financial benefit.