Posting of Workers

• company name
• the country in which the company is established
• the address of the employer's registered office
• the tax identification number or, if not assigned, the registration number in the Member State of establishment
• the posted employee’s name and surname
• the posted employee’s date of birth
• the posted employee’s type of identity card and number
• the posted employee’s nationality
• an indication of whether the employer has posted the employee:
  • to a legal or natural person on the basis of a contract with that legal or natural person to perform work in the Czech Republic for the performance of tasks arising from that contract;
  • as a business corporation with its seat in the territory of the Member States of the European Union, from that business corporation to a branch with its seat in the territory of the Czech Republic, to which that branch belongs, or as a business corporation with its seat in the territory of the Czech Republic which is a controlling or controlled person in relation to a business corporation with its seat in the territory of the Czech Republic, or with both of these business corporations being controlled by the same controlling person; or
  • as an employment agency that has temporarily assigned its employee to a user established or carrying out activities in the territory of a Member State of the European Union on the basis of an arrangement in an employment contract or work agreement
• start date of the posting
• expected end date of the posting
• where appropriate, a statement justifying the extension of the posting beyond 12 months
• the nature of the service provided or classification of the economic activity
• the name of the recipient of the service
• an indication of whether the recipient is a legal or natural person
• the address of the registered office or residence of the recipient of the service
• the tax identification number or, if not assigned, identification number of the recipient
• the address of the posted employee’s place of work, if different from that of the recipient of the service
• a copy of the documents proving the existence of the posted employee’s employment relationship and, if in a language other than Czech or Slovak, a translation of this document into Czech

Stated weekly working time

The weekly working time is 40 hours per week. For employed persons:

• working underground mining coal, ores and non-metallic raw materials, mining construction and mining workplaces of geological surveys and employees with a multi-shift or continuous working regime, is 37.5 hours per week,
• working in two shift regimes 38.75 hours.

The maximum shift is 12 hours. For an employed person under the age of 18, the length of the shift on individual days must not exceed 8 hours, and in more basic employment relations, the length of the weekly working time may not exceed 40 hours per week in total.

The employer must provide the worker with a work break for food and rest of at least 30 minutes after a maximum of 6 hours of continuous work. The break is not provided at the beginning or end of working hours and is not included in the working hours. If work cannot be interrupted, workers must have adequate rest and meals even without interrupting the operation or work; this time is included in the working hours. However, an employed juvenile must always be given a break for food and rest.

Overtime work

Overtime work can only be occasional. Ordered overtime work for an employed person must not exceed 8 hours in individual weeks and 150 hours in a calendar year. Over this, the employer can only require overtime work if the employed worker agrees. The total amount of overtime work must not average more than 8 hours per week during a period which must not exceed 26 consecutive weeks. Only a collective agreement can limit this period to a maximum of 52 consecutive weeks. In road transport for lorry and bus drivers, this period may not exceed 26 consecutive weeks.

Rest time

Between the end of one shift and the beginning of the next shift, employed persons are entitled to a continuous rest of at least 11 hours in 24 consecutive hours, employees under 18 years of age at least 12 hours in 24 consecutive hours. This rest may be reduced to up to 8 hours in any 24-hour period if the employed persons are over the age of 18, if the subsequent rest is extended by time of shortening. This shortening is only possible in continuous operations, with unevenly distributed working hours and overtime, in agriculture, providing services to the population (e.g. catering, telecommunications and postal services), urgent repair work, in the case of prevention of danger to the life or health of workers and in the event of natural disasters and other similar emergencies. In the case of seasonal work in agriculture, the reduced rest must be replaced in the following 3 weeks from its reduction.

The employed person is also entitled to uninterrupted rest in a week of at least 35 hours. The uninterrupted weekly rest of an employed juvenile must not be less than 48 hours. . This continuous rest per week may be reduced to 24 hours for employees over the age of 18 under the conditions stipulated by the Labour Code (Section 90(2)), if the employed person is provided with a continuous rest per week so that for a period of 2 weeks the length of this rest is at least 70 hours. In agriculture, a longer period of time is allowed by law to provide compensatory rest in the event of a previous reduction (if agreed, continuous rest may be provided in agriculture so that this rest for a period of 3 weeks is at least 105 hours or for a period of 6 weeks for seasonal work for a total of at least 210 hours).

The legal regulation of leave is contained in particular in Sections 211 to 223 of the Labor Code. The right to leave automatically belongs by law only to employees in an employment relationship, not to employees working on the basis of an agreement on the performance of work or an agreement on work activities.

A distinction is made between leave for a calendar year or a proportional part thereof and additional leave, to which only certain employees (e.g. employees working underground in the extraction of minerals or in the excavation of tunnels and shafts) are entitled.

The right to leave depends on the number of whole multiples of the employee's weekly working hours worked in the relevant calendar year and his leave allocation. If an employee works 52 full multiples of his weekly working hours in a calendar year, the employee becomes entitled to full leave allocation for the calendar year. If he works less, he becomes entitled to a proportional part of this allocation. However, if an employee works less than 4 full multiples of his weekly working hours in the relevant calendar year or his employment lasts for less than 28 calendar days, the right to the leave will not arise to the employee at all. Certain compensatory periods (e.g. taking leave, certain obstacles at work, paid holidays, etc.) are also considered as time worked for the purposes of the leave. On the contrary, overtime work is not included in the leave. The basic allocation of the leave is at least 4 weeks in a calendar year (see Sec. 212 sub-sec. 1 of the Labor Code) and it may be extended by an individual or collective agreement or by the employer’s internal regulation. The allocation of leave for employees of employers who reward their employees by salaries (not wages) is 5 weeks in a calendar year (e.g. employees of the state, territorial self-governing unit, etc.); for pedagogical staff and academic staff of universities it is 8 weeks in a calendar year.

The right to the leave is expressed as a certain number of hours of the leave. Hours are also counted when taking the leave, i.e. for each working day when the employee takes the leave, the number of hours of the leave corresponding to the length of the shift scheduled for the employee for that day is deducted from his total leave allocation (e.g. if he had a 12-hour shift scheduled on the day of the leave, 12 hours of the leave will be deducted).

The time of the leave taking is determined by the employer, although the Labor Code limits it in many respects (e.g. the employer cannot order the taking of leave from day to day, as the employer must order the leave at least 14 days in advance, unless the employee agrees with the leave; it is not possible to order the taking of leave in the case of certain obstacles at work, e.g. for the period when an employee is declared temporarily incapable of work, etc.). The employer should determine the taking of leave in such a manner that the employee would use it up in the calendar year in which the right to the leave arose (however, the employer may transfer a part of the leave to the following year upon the employee’s request).

For the period of the leave taking, the employee is entitled to the compensation of wages/salary in the amount of 100% of the employee’s average earnings.

Example No. 1:

Example No. 2:

Minimum wage

From 1. 1. 2024 the basic rate of the minimum wage for determining the weekly working hours of 40 hours is CZK 18,900 per month or CZK 112.50 per month or per hour. The wage for overtime work and the supplement for work on public holidays, night work, work in a difficult working environment and work on Saturdays and Sundays is not included in determining the minimum wage.

Guaranteed wage

In addition to the minimum wage, the Czech legal system also uses a guaranteed wage, which means a wage or salary to which the employee is entitled under the Labour Code, contract, internal regulation, wage assessment or wage assessment. The lowest guaranteed wage and the conditions for providing it to employees whose wages are not agreed in a collective agreement (higher level, internal) and for employees who are paid for their work, are set by Government Regulation No 567/2006 Coll., on the minimum wage and the lowest guaranteed wages, the definition of a difficult working environment and the amount of supplements to wages for work in a difficult working environment, as amended. This government regulation stipulates that the lowest guaranteed wage is equal to the amount of the basic rate of the minimum wage, while the next lowest levels of the guaranteed wage are set differently according to the complexity, responsibility and effort of work, classified into 8 groups so that in the highest (eighth) group the guaranteed monthly and hourly wages are twice the amount for the first group of work. The general characteristics of individual groups of work and examples of classifying work in these groups are given in the appendix to the above Government Regulation. This regulation ensures that employees, depending on complexity, responsibility and effort, must be rewarded with at least the wage that is set as the lowest allowable for the relevant group of jobs.

From 1. 1. 2024, the amounts of the lowest guaranteed wages for a specified weekly working time of 40 hours are as follows:

If the remuneration for work does not reach at least the minimum wage or the relevant lowest guaranteed wage, the employer must provide the employee with a supplementary payment. As in the case of the minimum wage, the employee's wage and overtime pay, night work, work in a difficult working environment and work on Saturdays and Sundays are not included in the employee's wages when compared to the relevant lowest guaranteed wages.

Mandatory allowances to which posted workers are entitled:

1. Wages or compensatory leave for overtime work (Section 114)

   Employees are entitled to a salary and a supplementary payment of at least 25% of the average earnings for overtime work. The employee and the employer may agree to provide compensatory leave for overtime work instead of additional pay, if the employer does not provide the employee with compensatory leave within 3 calendar months after the overtime or otherwise agreed time, he must provide overtime premium for the employee.

   This means that the employee must always be paid the overtime pay. The right to overtime pay is preferred by the Labour Code - the use of compensatory leave would have to be explicitly agreed.

   A salary can be negotiated taking into account any overtime work, of up to 150 hours per calendar year, for managers it can be taken into account up to the total amount of overtime work. In this case, the extent of overtime work must also be precisely agreed on, which has already been taken into account when negotiating the salary (Section 114(3)). It is therefore not sufficient to state that overtime work is already taken into account in the pay, but it must be specifically agreed whether overtime work of, for example, 50 hours, 100 hours or 150 hours in a calendar year is taken into account.

   This option is given exclusively for the agreed wage (i.e. for the wage agreed by the contract), not for the stated or determined wage (i.e. for the wage which was unilaterally determined by the employer by an internal regulation or determined by a wage assessment). If the employer uses this option, the employees are no longer entitled to the agreed extent for overtime work or the achieved wage or premium or compensatory leave.

   Wages agreed for overtime work to a certain specific extent must be higher than the wage in which overtime work was not taken into account. Taking into account overtime work, it is understood that when negotiating wages, the parties expect overtime work to a certain extent, and therefore agree on an adequately increased wage.

2. Wages, compensatory leave or holiday pay (Section 115)

   For work during the holidays, the employee is entitled to the achieved salary and paid compensatory leave to the extent of the work during the holiday. Compensatory leave will be provided by the employer to the employee no later than the end of the third calendar month following the work on a public holiday or at another agreed time. Wage compensation when taking compensatory leave is provided to the employee in the amount of average earnings.

   The employer may agree with the employee to provide a supplementary payment to the achieved wage of least the average earnings instead of compensatory leave. The situation is therefore the opposite of overtime work - the Labour Code prefers compensatory leave, and only if the employee and the employer expressly agree, the employee is entitled to a supplement instead of compensatory leave.

   An employee who did not work because the holiday was on his normal working day will be entitled to compensation of the average earnings or part of it for the salary or part of the salary which he has lost as a result of the holiday.

3. Night work wage (Section 116)

   For night work (i.e. from 22:00 to 06:00) the employee is entitled to the achieved salary and a premium of at least 10% of the average earnings. A different minimum amount and method of determining the additional payment can be agreed (in a collective agreement or individual employment contract). The minimum amount and method of determining the premium can thus be agreed even lower than the minimum. However, there should be good reasons for doing so.

4. Wages and premium for work in a difficult working environment (Section 117)

   For work in a difficult working environment, the employee is entitled to the achieved salary and a premium. The government has defined a difficult working environment and the amount of the premium for work in it by Regulation No 567/2006 Coll. in Section 6. An arduous working environment for providing a premium is an environment in which the work is associated with exceptional difficulties resulting from exposure to the effects of aggravating influences and from measures to reduce or eliminate them. Section 6 of the cited Government Directive states what is meant by an aggravating effect.

   The premium is at least 10% of the basic minimum wage rate for each aggravating effect.

5. Wages for working on Saturday and Sunday

   For work on Saturday and Sunday, the employee is entitled to the achieved salary and a premium of at least 10% of the average earnings. A different minimum amount and method of determining the additional payment can be agreed (in a collective agreement or individual employment contract). The minimum amount can thus be agreed even lower than the minimum. However, there should be good reasons for doing so.

Difference between wage and salary:

Wages are monetary benefits and benefits of monetary value provided by the employer to employees for work, unless otherwise stated in the Labour Code.

Salary is a pecuniary benefit provided for the work of an employee by the employer which is

1. the state (Section 6 and 7 of Act No 219/2000 Coll.),
2. territorial self-governing unit (Act No 128/2000 Coll., Act No 129/2000 Coll. and Act No 131/2000 Coll.),
3. state fund (e.g. Act No 256/2000 Coll.),
4. contributory organisation, the costs of salaries and remuneration for on-call duty are fully secured from the operating contribution (Section 54 of Act No 219/2000 Coll., Section 27 of Act No 250/2000 Coll.) provided from the founder's budget or from payments under special legislation,
5. a school legal entity established by the Ministry of Education, Youth and Sports, a region, a municipality or a voluntary association of municipalities pursuant to the Education Act (Section 124 of Act No 561/2004 Coll., the Education Act), or
6. the Regional Council of the Cohesion Region,

1. Salary tariff (Section 123)

   Employees are entitled to the salary tariff set for the grade and step in which they are classified. The salary tariff is a crucial component of the salary of employees in public services and administration. The amount of the employee's salary tariff depends on the complexity, responsibility and effort of the work (classification into a salary class) and on the practical experience acquired from the previous work (classification into a grade).

   Salary tariffs are set in 16 pay grades and in each of them in pay levels. Salary tariffs are set at a fixed monthly amount for individual salary classes and grades. Salary rates apply to the set weekly working hours (Section 79). If the working hours are shorter, the salary tariff is recalculated as the ratio of the actually agreed working hours to the set weekly working hours.

   The legal regulation of salary tariffs is contained in Section 5 and in the appendixes to Government Regulation No 341/2017 Coll.

2. Management bonus (Section 124)

   The management bonus takes into account the complexity of the management work of senior employees. Managers are those who are authorised according to the organisational rules to organise, manage and control the work of other employees and give them binding work instructions. The management bonus also applies to:

   • a deputy manager, who permanently represents the manager to the full extent of his management activities, if this representation at the employer is regulated by a special legal regulation or organisational regulation, within the range of the management bonus for the next lower level of management than for the represented manager employees;
   • an employee who represents a manager at a higher level of management to the full extent of his management activities for longer than 4 weeks and representation is not part of his obligations arising from the employment contract, from the first day of representation. The premium is due under the same conditions set for the deputised manager.
    

   The amount of the management bonus is determined as a percentage of the salary tariff of the highest grade in the grade in which the manager is classified and is:

   • 1st management level - manages the work of subordinate employees: 5 to 30 %
   • 2nd management level - manages the manager at the 1st level of management or the statutory body that manages the work of subordinate employees15 to 40 %
   • 3rd management level - managed by a manager at the 2nd level of management or a statutory body that is managed by a manager at the 1st level of management, or the head of an organisational unit that manages a senior employee at the 1st level of management: 20 to 50 %
   • 4th management level - a statutory body that is managed by a manager at the 2nd level of management, head of an organisational unit that manages senior employees at the 2nd level of management, deputy member of the government, head of the Office of the President, head of the Chamber of Deputies, head of the Senate Office, head of the Office of the Public Defender of Rights, Financial Arbiter and Director of the Institute for the Study of Totalitarian Regimes: 30 to 60 %.

   A maximum of four management levels are assumed. The degree of management is decisive for determining the amount of the premium, regardless of the terminology used in the organisation. If there are fewer management levels in the organisation, premiums are provided according to the actual extent and complexity of the management (for example, in smaller organisations, premiums for the management of more departments are not used).

   The premium states, within the margin for the relevant stage of the procedure:

   • for the statutory body by the founder or the body which appointed him to the position;
   • representatives and another manager of the employer, individually based on the extent and complexity of the workload of the department.

    

   If, within the organisational structure, some employees are authorised to organise, manage and control the work of other employees and give them binding instructions and are not managers, they are entitled to a management bonus of 5 to 15% of the salary scale of the highest grade in the grade in which the employee is classified (Section 124(4) of the Labour Code).

   The management levels and competence of the employer (organisation) are usually determined in the organisational structure, which is part of the organisational rules, or is determined by law (for example, the Act on Municipalities) or follows from the charter of the employer.

3. Premium for night work (Section 125)

   The night work premium compensates employees for worsened working conditions and interference with their personal lives. Employees are entitled to a premium of 20% of the average hourly earnings per hour of night work. This premium is also due to employees for fractions of hours worked during the period for which the salary is provided. This is an entitlement premium, which the employer cannot exclude or limit.

4. Premium for working on Saturday and Sunday (Section 126)

   An employee is entitled to a premium for every hour of work done on Saturday or Sunday of 25% of his average earnings per hour. This premium is also due to employees for fractions of hours worked during the period for which the salary is provided. The premium is provided for calendar Saturdays and Sundays, regardless of whether these days are, according to the schedule, days of continuous rest during the week or not for employees.

   When working abroad, the employer can provide a premium for working on Saturdays and Sundays for work on days which, according to the local conditions, usually have a continuous rest during the week.

5. Salary and premium or compensatory time off for overtime work (Section 127)

   For an hour of overtime work, the employee is entitled to a proportional part of the salary tariff, a personal and special premium and the premium for work in a difficult working environment, per hour worked without overtime in the calendar month when the overtime work took place, and a premium of:

   • 25% of his average earning per hour; or
   • 50% of the average hourly earnings for overtime worked on days of uninterrupted rest during the week.

   This premium is also due to employees for fractions of hours worked during the period for which the salary is provided.

   If an agreement has been reached to provide compensatory leave instead of overtime pay, it is considered that the work is within the statutory working hours and the employees do not have the above rights. The salary is then not reduced for the period of drawing the compensatory leave.

   If the compensatory leave is carried over to other months, in the month in which the overtime work was worked, the salary for overtime work is not paid, on the contrary, when the compensatory leave is taken, the salary is not reduced.

   If the employer does not provide the employee with compensatory leave within 3 consecutive months after overtime work or at another agreed time, the employee is entitled to part of the salary scale, personal allowance and special allowance, allowance for work in a difficult working environment and overtime premium.

   An employee who is entitled to a management bonus is already remunerated, taking into account any overtime work of 150 hours in a calendar year (this does not apply to overtime work at night, on non-working days or on call). For a manager who is a statutory body or head of an organisational unit, all overtime work will always be taken into account in his salary.

6. Premium for work in an arduous working environment (Section 128)

   Employees are entitled to a premium for working in an arduous working environment. An arduous working environment for providing a premium is an environment in which the work is associated with exceptional difficulties resulting from exposure to the effects of aggravating influences and from measures to reduce or eliminate them. The cited Government Directive 567/2006 Coll. in Section 6(2) states what is meant by an aggravating effect.

   The rate of the premium for work in an arduous working environment is set by a government regulation. According to Government Directive No 341/2017 Coll. the amount of the premium is CZK 500 to CZK 1,800 per month. The specific amount of the premium is determined by the employer according to the degree of risk, intensity and duration of the arduous effects.

7. Special premium pay (Section 129)

   A special premium pay is due to an employee who works in a working conditions associated with:

   • extreme neuropsychiatric stress;
   • risk to life and health; or
   • arduous working regimes.

   The division of work according to the degree of arduous effects of working conditions into groups, conditions for providing premium and the amount of the premium in individual groups was set by the government in Appendix 5 of Government Decree No 341/2017 Coll., into 5 groups according to the degree of neuropsychological burden life and health and the difficulty of pay regimes.

   The amount of the special premium will be determined by the employer within the range set for the group with working conditions in which the employee continuously works and within the range which is most advantageous for the employees if the conditions are met.

   The entitlement to a special premium will be assessed in accordance with the rules in force and effective from 2019 so that employees are entitled to only one special allowance in Groups I to V, with the exception of the special premium for work listed in Group I, point 1 (work alternately in different shifts under a two-shift operating mode) or in Group II. point 1 (work alternately in various shifts in a three-shift or continuous operating regime) in Appendix No 5 of Government Decree No 341/2017 Coll.

   The entitlement to the special allowance for work referred to in Group I, point 1 or in Group II. point 1 in Appendix No 5 of Government Order No 341/2017 Coll. and its amount will be assessed separately.

8. Split shift premium (Section 130)

   The premium compensates employees for the difficulties arising from the specifics of the work regime and at the same time supports the rational organisation of the work regime.

   An employee to whom the employer has scheduled shifts divided into 2 or more parts is entitled to a premium of 30% of the average hourly earnings for each shift thus divided. A split shift means a shift in which the continuous interruption of work or their sum is at least 2 hours. Accidental interruption of work for any reason cannot be considered a divided shift.

9. Bonus for direct teaching activities in excess of the determined extent (Section 132)

   A pedagogical worker is entitled to a premium of twice the average hourly earnings for an hour of direct teaching, direct educational, direct special teaching activities or direct pedagogical-psychological activities performed by direct action on the educated person, which carries out education and training according to a special act (Act No 561/2004 Coll., on pre-school, primary, secondary, higher vocational and other education (School Act), as amended), which is carried out beyond the hours specified by the principal of the school, the principal of the school facility or the principal of the social services facility.

   The director of a school established by the ministry, region, municipality and association of municipalities determines the weekly range of hours of direct teaching activities according to implementing legal regulation Government Regulation No 75/2005 Coll. on determining the extent of direct teaching, direct educational, direct special teaching and direct pedagogical-psychological activities of teaching staff, as amended. Teaching staff are therefore entitled to the premium only for the mentioned activity beyond this extent.

10. Teaching employee's bonus for specialisation (Section 133)

    A teacher who, in addition to direct teaching activities, also carries out specialised activities for which other qualification prerequisites are necessary (Act No 563/2004 Coll., on teaching staff and on the amendment of certain acts, as amended) is provided with a monthly premium of CZK 1,000 to CZK 2,000.

    The extent of the specialised activities which include the above supplement, is set out in Section 9 of Decree No 317/2005 Coll., on further education of teaching, the Accreditation Commission and the career system of teaching staff, as amended.

11. Salary and premium or compensatory time off for work on a public holiday (Section 135)

    The conditions are stated in Section 135 of the Labour Code.

    An employee who did not work because a holiday was on a usual working day will not have his salary reduced because the salary is set as monthly, i.e. regardless of the number of working days in the month.

    If the employee worked on a public holiday, the employer will provide him with compensatory leave to the extent of the work on a public holiday, no later than the end of the third calendar month after the work on a public holiday, or at another agreed time. The salary is not reduced for the period of compensatory leave. The employer may agree with the employee to provide a supplement of the average hourly earnings per hour of work on a public holiday instead of compensatory leave. This premium is also due to employees for fractions of hours worked during the period for which the salary is provided. Priority is given to an employee's entitlement to compensatory leave for work on public holidays.

    An employer can only order work on a public holiday in the cases defined by the Labour Code (Section 91(3) and (4)).

The employer must ensure the safety and health protection of employees at work with regard to the risks of possible danger to their lives and health, which relate to the work.

During a temporary assignment of an employment agency employee to work for the user, he must create favourable working conditions and ensure the safety and health protection at work for the user. The user must provide the employees of the employment agency temporarily assigned to him to work according to the needs of the work sufficient and adequate information and instructions on safety and health at work, especially in the form of familiarisation with risk, results of risk assessment and measures to protect against these risks, relating to their work and workplace,

If employees of two or more employers carry out tasks at one workplace, the employers must inform each other in writing about the risks and measures taken to protect them at work, which relate to work and the workplace, and to cooperate in ensuring safety and health at work for all employees in the workplace. Based on a written agreement between the participating employers, the employer authorised by this agreement will coordinate measures to protect the safety and health of employees and the procedures for ensuring them.

The employer (user) must prevent risks, provide first aid, initial and periodic training, etc. The employer is responsible for the costs of ensuring safety and they cannot be passed on to employees. The employee has the right to information about the risks associated with the work, the right to training to comply with the safety regulations, the right to discussion, the right to a doctor before work and subsequent preventive medical examinations, the right to personal protective equipment, the right not to work in the case of health threats, the right to ask the employer, the right to complain to the employer, the right to contact the relevant administrative (supervisory) body, etc.

An employer who has had an accident at work must clarify the causes and circumstances of the accident, with the participation of the employee, if the employee's health allows, witnesses and the trade unions and health and safety representatives. The Labour Code states a number of obligations of employers in connection with accidents at work, including recording them and informing the entities concerned. More detailed obligations of the employer are set out in an implementing legal regulation, namely Government Decree No 201/2010, on the method of recording accidents, reporting and sending an accident record.

Obligations are imposed mainly by the Labour Code, Act No 309/2006 Coll. and other implementing legislation.

Female employees must not be employed in work that endangers their motherhood. The list of work prohibited to the above employees is set out in Decree of the Ministry of Health No 180/2015 Coll. If such an employee carries out work which she is not allowed to or which, according to a medical opinion, endangers her pregnancy or maternity, the employer must transfer her to another job.

The employer must inform these workers if exposure to risk factors damaging the foetus in the mother's body is considered at work, he must acquaint himself with the risks and their possible effects on pregnancy, breastfeeding or their health and to take necessary measures, including measures to reduce the risk of mental and physical fatigue and other types of mental and physical stress associated with the work for as long as is necessary to protect their safety or the health of the child. The employer must adapt the premises for their employees for their rest. If these women work at night (at least three hours of shift work at least once a week between 10 pm and 6 am), the employer must transfer them to another job if they so request.

In addition, a pregnant employee cannot do overtime.

Working conditions of children and adolescents

Children are subject to a general ban on working, with the exception of artistic, cultural, sports and advertising activities under the conditions laid down in Act No 435/2004 Coll., on Employment.

A person who has reached the age of 15 and has completed compulsory schooling may undertake work. A juvenile employee (an employee under the age of 18) may be employed only for work that is appropriate for his physical and mental development. Juvenile employees It is prohibited cannot be employed for overtime work, underground work in mining or tunnels and galleries, work, and work specified in the Decree of the Ministry of Health No 180/2015 Coll., which stipulates the conditions under which a juvenile employee may exceptionally be employed in such work. A juvenile employee may work at night only exceptionally and only for one hour, if this is necessary for his vocational training. Juvenile employees must not be employed in work in which they are exposed to an increased risk of injury or where they could seriously endanger the safety and health of other natural persons. Juvenile employees must be examined by the occupational health service provider before the employment is established, before being transferred to another job and regularly at least once a year. A juvenile employee must be given a break for food and rest after a maximum of 4.5 hours of continuous work, with a rest period of at least 12 hours between shifts. In addition, a juvenile staff member must have a continuous rest period of at least 48 hours per week.

Any discrimination in employment relations is prohibited. Employers must ensure equal treatment of all employees with regard to their working conditions, remuneration for work and the provision of other monetary benefits, training and the opportunity to achieve a functional or other career advancement.

The basic source of anti-discrimination regulation is Act No 198/2009 Coll., The Anti-Discrimination Act and the Labour Code.

Agency employment are cases where a labour agency, on the basis of a permit under the Employment Act, as an employer temporarily assigns its employee to work for another employer on the basis of an agreement in the employment contract or employment agreement by which the employment agency undertakes to provide its employee with temporary work, work under the employment contract or employment agreement with the user and the employee undertakes to carry out this work according to the user's instructions and on the basis of an agreement on the temporary assignment of an employment agency employee concluded between the employment agency and the user. Agency employment is considered to be dependent work and thus an employment relationship. Except for the specifics below, the employment agency has the rights and obligations of the employer towards the employees of the agency according to the Labour Code.

The employment agency and the user must ensure that the employee of the employment agency is not temporarily assigned to work for the user for whom

1. he is also employed in a basic employment relationship, or
2. has or has been working in the same calendar month on the basis of a secondment by another employment agency.

The employment agency's agreement with the user on the temporary assignment of an employment agency employee must include

1. name, or names, surnames, or surname of birth, citizenship, date and place of birth and residence of the temporarily assigned employee,
2. the type of work that the temporarily assigned employee will do, including the requirements for professional or medical fitness necessary for this type of work, determining the period for which the temporarily assigned employee will work for the user,
3. determining the period for which the temporarily assigned employee will work for the user,
4. place of the work,
5. the day of commencing the temporarily assigned employee to work for the user,
6. information on the working and wage or salary conditions of the user's employee who does or would do the same work as the seconded employee, taking into account the qualifications and length of professional experience (hereinafter ‘comparable employee’),
7. the conditions under which the secondment may be terminated by the staff member or user before the expiry of the period for which it was agreed; however, it is not possible to agree on the conditions for terminating the period of temporary assignment before the expiry of the period for which it was agreed only for the benefit of the user,
8. the number and date of issue of the decision by which the employment agency was issued a permit for employment mediation.

The employment agency's agreement with the user on the temporary assignment of an employment agency employee must be concluded in writing.

During the temporary assignment of an employment agency employee to work for the user, the employment agency employee assigns work tasks, organises, manages and controls his work, gives him instructions, creates favourable working conditions and ensures safety and health at work. However, the user may not legally act on behalf of the employment agency towards the employment agency employee.

The employment agency assigns employees to temporary work for the user on the basis of a written instruction, which contains in particular

1. the name and registered office of the user,
2. place of the work at the user,
3. duration of the temporary assignment,
4. appointment of a manager of the user authorised to assign work to the employee and control it,
5. the conditions of a unilateral declaration on the termination of work before the expiry of the period of temporary assignment, if they were agreed in the agreement on the temporary assignment of an employment agency employee [Section 308(G)],
6. information on the working and wage or salary conditions of a comparable employee of the user.

The temporary assignment ends at the end of the period for which it was agreed; before the expiry of this period, it will end with an agreement between the employment agency and the allocated staff member, or a unilateral declaration by the user or allocated staff member under the conditions agreed in the temporary employment agency agreement.

If the employment agency which temporarily assigned the employee to work for the user, compensated the employee for the damage incurred during the work tasks or in direct connection with the user, it is entitled to compensation for this damage against this user, unless otherwise agreed with the user.

The employment agency and the user must ensure that the working and wage conditions of the temporarily assigned employee are not worse than the conditions of a comparable employee. If, during the period of work, the working or wage conditions of the assigned employee are worse for the user, the employment agency must ensure equal treatment at the request of the seconded employee or, if he finds out otherwise, even without a request; a temporary staff member will have the right to seek redress from the employment agency for the rights thus acquired.

The employment agency may not temporarily assign the same employee to work for the same user for more than 12 consecutive calendar months. This restriction does not apply where the employment agency is requested by an employment agency employee, or if the work is carried out for the period of compensation for an employee of the user on maternity or parental leave, or an employee of the user who takes parental leave.

If measures are to be taken between the user and the employee of the employment agency to increase the protection of the user's property, these measures must not be less advantageous for the employees of the employment agency than is the case pursuant to Sections 252 to 256. The extent of agency employment can only be limited in a collective agreement concluded with the user.

With the effective date from 30.7. 2020, the user must inform the employment agency, which has temporarily assigned an employee to work, that he will send this employee to work as part of transnational provision of services in the territory of another Member State of the European Union; the information must contain the mandatory data - see Part V for more details.

If the employer provides accommodation to the employee, he must provide him with dignified conditions of this accommodation. Although the current labour law in the Czech Republic does not stipulate the conditions for providing accommodation to employees by the employer in the case of accommodation by the employer at his expense, in this case general liability under private law and general legislation enshrining the conditions of accommodation will be applied (see accommodation contract according to Section 2326–2331 of the Civil Code), i.e. in the sense of the required standard. At the same time, the general regulations of building law must be taken into account, in addition to the Building Act, especially the Decree of the Ministry for Regional Development No 268/2009 Coll., on technical requirements for buildings, as amended.

General provisions on compensation of employees for work

The Labour Code defines the cases where employees are entitled to reimbursement of travel expenses. Travel expenses are reimbursed by employees for travel expenses during:

• a business trip (Section 42) *;
• travel outside the regular workplace;
• an extraordinary trip for work outside the shift schedule at the place of work or a regular workplace;
• relocation (Section 43);
• temporary assignment (Section 43a);
• employment in the labour relation; and
• work abroad.

*A foreign business trip is a special type of business trip, i.e. a business trip outside the Czech Republic (Section 154). The decisive time for the employee's right to reimbursement of travel expenses in foreign currency is the time of crossing the state border of the Czech Republic, of which the employee notifies the employer, or the time of departure from the Czech Republic and arrival in the Czech Republic for air transport.

The above cases have in common the fact that the employee's travel is determined by the employer's needs, and therefore it is the employer who determines the conditions that may affect the provision and amount of travel allowances, especially the time and place of departure and termination, and accommodation (Section 153(1)). The employer must specify these conditions in writing (practice uses the term ‘travel order’) while taking into account the legitimate interests of the employee. At the same time, the employee must notify the employer without delay of any change in the facts which are decisive for providing travel allowances (Section 186).

The employer may waive to issue travel orders only if the rights to travel allowances and their amount are unquestionable given the circumstances (for example, it is a regular business trip to the same place, the same means, for the same period, etc.) and the employee does not insist on the issue the travel order.

1. Travel costs compensation for domestic business trips or for trips outside the regular workplace

   If the employer sends the employee on a domestic business trip, a trip outside the regular workplace, or an extraordinary trip for work outside the shift schedule at the place of work or regular workplace, the employee must provide compensation of:

   • travel expenses;
   • travel expenses to visit a family member;
   • accommodation costs;
   • increased meal expenses (meal allowances); and
   • necessary side expenses.

   The employer may reimburse the employee for other expenses but in this case it is no longer a travel allowance within the meaning of the Labour Code. For accounting purposes (especially for the purposes of taxes or other mandatory payments) compensation provided by the employer rewarding employees for work with wages is considered travel compensation within the meaning of the Labour Code (i.e. included in costs) up to the amount set for employers in Section 109(3) (i.e. for remunerating employers).

   Reimbursement of travel expenses varies according to the means of transport used and whether the means of transport was used at the request of the employer or with his consent:

   • for public transport for long-distance transport, local public transport and taxi services, compensation of the proven amount will be provided;
   • in the case of the use of another means of transport (including a road motor vehicle other than that provided by the employer), with the consent of the employer, compensation will be provided of the amount corresponding to the fare for the originally intended public transport;
   • if a road motor vehicle is used (except for a vehicle provided by the employer), at the request of the employer, the basic compensation and the reimbursement of expenses for consumed fuel are due for each kilometre travelled. The minimum amount of this compensation is set by the relevant decree of the Ministry of Labour and Social Affairs for each calendar year, depending on the development of prices. According to the Decree of the Ministry of Labour and Social Affairs No 398/2023 Coll. the following amounts of these refunds are valid:
     • basic replacement for single-track vehicles and tricycles: CZK 1.50 per 1 km of driving;
     • basic compensation for passenger road motor vehicles: CZK 5.60 per 1 km of driving;
     • the basic compensation for passenger road motor vehicles when using a trailer will be increased by at least 15% per 1 km of driving;
     • the basic compensation for lorries, buses or tractors is at least twice as much for 1 km of driving;
     • average price for 1 litre of motor fuel 95 octane: CZK 38.20
     • average price for 1 litre of motor fuel 98 octane: CZK 42.60
     • average price for 1 litre of diesel: CZK 38.70
     • average price per 1 kilowatt hour of electricity: CZK 7.70

   The basic compensation is provided in the stated amount, unless a higher rate has been agreed or sent by the employer before the employee is sent on the trip.

   In the case of fuel consumed, the compensation is calculated as a multiple of the price of the fuel and the amount of fuel consumed. The employee must prove the price of fuel with a proof of purchase, from which the connection with the business trip is clear. If the employee does not credibly prove the price to the employer the employer will use the average price of the fuel set by a decree of the Ministry of Labour and Social Affairs when calculating the amount of compensation.

   Fuel consumption is calculated from the consumption data given in the technical certificate of the vehicle used. The employee must present the technical certificate of the vehicle to the employer. This data is usually included in the technical certificate, however, if this is not the case, the employee is entitled to reimbursement of fuel costs only if he proves fuel consumption by a technical certificate of a vehicle of the same type with the same cylinder capacity.

   When determining fuel consumption, the employer uses the data on the so-called combined consumption from the technical certificate, i.e. consumption for combined operation according to European Union standards; if this information is not given in the technical certificate, the fuel consumption is calculated by the arithmetic average of the data given in the technical certificate, which is usually information on fuel consumption in city and out-of-city traffic.

   A proven amount of reimbursement of travel expenses using local public transport in accordance with the specified conditions of the business trip is due to employees. When reimbursing travel expenses for local public transport on business trips in a municipality where the employee has an agreed place of work, the employer will provide reimbursement of the fare valid at the time of the business trip, without the employee having to prove travel expenses. Employees are not entitled to reimbursement of travel expenses if the employer ensures that the employee uses local public transport in a way in which the employee does not contribute financially (e.g. by lending a prepaid coupon without providing personal data).

   Using the means of transport after the end of the pre-agreed interruption of a business trip for reasons of the employee, which is no longer followed by work, the employer must reimburse the employee's travel expenses only up to the amount that the employee would have if the business trip were not interrupted. The procedure is similar for a pre-agreed interruption of the business trip for a reason of the employee before the work.

   An employee can be reimbursed for travel expenses for a visit of a family member (Section 161) only if the business trip lasts longer than 7 calendar days. This compensation is due for the visit of a family member to his residence or to another pre-agreed place of residence of the family member and back. The amount and conditions are the same as for reimbursing travel expenses, with the employer providing maximum compensation corresponding to travel expenses to the place of work or regular workplace or residence in the Czech Republic (whichever is most advantageous for employees). The employer must provide compensation no later than during the fourth week from the beginning of the business trip or from the last visit of the family member.

   If air transport is used to visit a family member, compensation will be paid only for the fare of the road or rail long-distance means of transport determined by the employer.

   The employee is reimbursed for proven accommodation expenses (Section 162). However, during the visit of a family member, the employer pays the accommodation expenses only if the employee had to keep them due to the conditions of the business trip or accommodation services. For the pre-agreed interruption of the business trip for reasons of the employee, the employer is not obliged to reimburse the accommodation expenses for the employee, even if the employee had to reimburse accommodation expenses due to the conditions of the business trip or accommodation services.

   A meal allowance (Section 163) is provided for employee for each calendar day of a business trip. The amount of the meal allowance is again determined by the relevant decree of the Ministry of Labour and Social Affairs, always for each calendar year, depending on the development of prices. According to the Decree of the Ministry of Labour and Social Affairs No 398/2023 Coll. the following minimum amount of meal allowance for each calendar day:

   • CZK 140 if the business trip lasts 5 to 12 hours;
   • CZK 212 if the business trip lasts 12 to 18 hours;
   • CZK 333 if the business trip lasts more than 18 hours.

   If the employer does not agree on a higher meal allowance before sending the employee on a business trip, the employee is entitled to a meal allowance of the stated amount.

   This amount is reduced if the employee has been provided with a free meal during the trip (i.e. a breakfast, lunch or dinner to which the staff member does not contribute financially), for each free meal by up to:

   • 70% of the meal allowance if the business trip lasts 5 to 12 hours;
   • 35% of the meal allowance if the business trip lasts more than 12 up to 18 hours;
   • 25% of the meal allowance if the business trip lasts longer than 18 hours.

   If the employer does not agree on a lower reduction of the meal allowance before sending the employee on a business trip, the employee is entitled to the meal allowance reduced by the statutory percentage value.

   If the journey lasts two calendar days, these days are not considered separately if it is more advantageous for the employees. Meals are not due to employees during the visit of a family member or the agreed interruption of the business trip for reasons of the employee. If an employee is sent on a business trip to a place of residence which is different from his place of work or a regular place of work, he will be entitled to meal allowance only for the journey to and from his place of residence and for the period of work at that place.

   The reasons for not providing a meal allowance cannot be extended beyond the relevant provisions of the Labour Code.

   The employee is reimbursed for proven necessary side expenses (Section 164). If the employee is unable to prove the amount, he is entitled to compensation corresponding to the price of goods and services usual at the time and place of the business trip.

2. Travel allowances for a transfer and secondment

   When relocating (Section 43) and temporary assignment (Section 43a) an employee to another place of work:

   • than agreed in the employment contract; and at the same time
   • is not the residence of employee;

   employees are entitled to compensation as during a business trip. If the staff member returns daily to the place of residence, the time spent at that place will not be included in the time for providing meals.

   If, during the relocation or temporary assignment, the employee is sent on a business trip, he will receive a meal allowance which is more favourable to him and other travel allowances of that which was paid during a business trip.

3. Travel allowances for business trips abroad

   Travel allowances for business trips abroad (Section 154) are similar to domestic travel, with the following differences.

   The employee is reimbursed for travel expenses under the conditions set out in Section 157 to 160, with the proviso that compensation for consumed fuel in a foreign currency and the documented price must be paid only for kilometres travelled outside the Czech Republic.

   If, for serious reasons, the employee does not have proof of purchase of fuel outside the Czech Republic, the employer may provide him with compensation for consumed fuel in a foreign currency on the basis of his statement on the actual price of fuel and reasons for not documenting it.

   Reimbursement of travel expenses for a visit of a family member (Section 187) is due if the foreign business trip lasts longer than 1 month and the visit of the family member was arranged or determined by the employer before sending the employee on the trip.

   This compensation is due for the visit of a family member to his residence or to another pre-agreed place of residence of the family member and back. The amount and conditions are the same as for reimbursing travel expenses, with the employer providing maximum compensation corresponding to travel expenses to the place of work or regular workplace or residence in the Czech Republic (whichever is most advantageous for employees).

   Reimbursement of accommodation expenses (Section 169) is due as for a domestic business trip.

   Employees may be entitled to both meals and foreign meals for the duration of the business trip abroad. Meals (domestic) are for employees for the time spent in the Czech Republic. Periods for which the employee did not have the right to foreign meals are added to this period . Foreign meals are provided to employees in a foreign currency under the conditions stipulated by the Labour Code and the implementing decree of the Ministry of Finance.

   For 2024, the basic rates of foreign meal allowances are set out in the Appendix to the Decree of the Ministry of Finance No 341/2023 Coll., on determining the amount of the basic rates of foreign meal allowances for 2024, for individual countries.

   The employer may deviate from the basic rates set by the decree before sending the employee on a business trip abroad, taking into account the conditions of the trip and the method of boarding, but the basic rate must be at least in whole currency units:

   • 75% of the basic rate;
   • 50% of the basic rate for members of the crew of inland waterway vessels.

   If the employer does not deviate from the basic rate set by the decree, he will calculate the amount of the foreign meal allowance from this basic rate. If an employee resides in more than one country during one day, the rate applies to the state in which the employee spends the most time on that day.

   The employee is entitled to a foreign meal allowance of the basic rate if the time spent outside the Czech Republic lasts longer than 18 hours on a calendar day. If this period lasts longer than 12 hours, but not more than 18 hours, the employer will provide the employee with a foreign meal allowance of two thirds of this rate, and of one third of this rate if the time spent outside the Czech Republic lasts 12 hours or less, but at least 1 hour, or longer than 5 hours, if the employee acquires the right to a domestic meal allowance for a trip to the Czech Republic.

   If the time spent outside the Czech Republic lasts less than 1 hour, no foreign meal allowance is provided. Periods spent outside the Czech Republic, which last 1 hour or more for several trips abroad in one calendar day, are added up for the purposes of foreign meals.

   Foreign meals are also reduced by providing free meals, for each free meal up to the value of:

   • 70% of the foreign meal allowance, if the foreign meal allowance is one third of the basic rate;
   • 35% of the foreign meal allowance, if it is a foreign meal allowance of two-thirds of the basic rate;
   • 25% of the foreign meal allowance, if it is a foreign meal allowance of the basic rate.

   Foreign meals are not provided to employees during the visit of a family member or during the agreed interruption of the trip for reasons of the employee. If an employee is sent on a business trip to his place of residence which is different from his place of work or regular workplace, he will be entitled to meals and foreign meals only for travel to and from his place of residence and for the duration of his work there.

   The reasons for not providing a foreign meal allowance cannot be extended beyond the relevant provisions of the Labour Code.

   The employee is reimbursed for necessary ancillary expenses (Section 171) as for a domestic business trip.

   During a business trip abroad, an employer who pays an employee a salary may also provide the employee with other travel allowances (in this context, they mean, for example, out-of-pocket expenses pursuant to Section 180).

4. Travel allowances for work abroad

   The employee is entitled to travel allowances if a place of work has been agreed, or a regular workplace outside the Czech Republic. Compensation is provided to employees for the days of the first trip from the Czech Republic to the place of work or regular workplace and back as during a business trip abroad. If a family member travels with the employee with the consent of the employer, the employee is also entitled to reimbursement of proven travel, accommodation and necessary side expenses incurred by this family member.

   Common provisions on travel allowances

   The employer is entitled to reimburse flat-rate (Section 182) travel allowances. This means that a flat-rate monthly or daily allowance for travel allowances for certain groups of employees or for individual employees can be agreed or set by internal regulation or individually. The employer takes into consideration:

   • the average conditions governing the granting of travel allowances to a group of employees or employee;
   • the amount of travel allowances; and
   • the expected average expenditure of that group of employees or that employee.

   At the same time, the method of reducing this flat sum for the period when the employee is not working must be determined. The flat-rate procedure can be reviewed, as the employee has the right to ask the employer to provide the documents according to which the flat-rate was carried out,

   In accordance with the principle of performance dependent work at the employer's expense, the Labour Code stipulates that the employer must provide the employee with an advance (Section 183), up to the expected amount of travel allowances, unless it is agreed with the employee that the advance will not be provided.

   During a business trip abroad, the employer may, in agreement with the employee:

   • provide an advance (part of it) in a foreign currency;
   • provide a deposit (or part) in traveller’s cheques;
   • lend the employee an employer's payment card instead of a deposit;
   • provide an advance on foreign meal allowances in the Czech currency or in a currency other than the one specified for the relevant state in the implementing decree of the Ministry of Finance, if the exchange rate is announced by the Czech National Bank for this currency.

   If the foreign meal allowance is provided in a currency other than the one specified for the relevant state in the implementing decree of the Ministry of Finance, the amount of the foreign meal allowance must be determined. The Labour Code states that in this case the value in Crowns of the foreign meal allowance is first determined. In the second step, this value in Crowns is then converted into the agreed currency. I.e. the conversion of foreign meal allowances from one foreign currency to another takes place ‘via’ the Czech Crown, not directly. For both conversions (determining the value in Crowns of a foreign meal allowance and conversion into the agreed currency) the exchange rates announced by the Czech National Bank and valid on the day the advance is paid will be used.

   The advance amount is settled and the employee must submit to the employer within 10 working days after the end of the business trip or other facts establishing the right to travel compensation the written documents needed to account for travel compensation and return the unused advance. The returned amount in Czech currency is rounded up to whole Crowns. The period may be shortened or extended by agreement between the employee and the employer.

   The following rules may be applied to the refund of overpayment or payment of a foreign meal allowance:

   • the amount by which the advance provided was higher during the business trip abroad than the employee's right (i.e. overpayment), the employee returns it to the employer in the currency provided by the employer or in the currency to which the employee exchanged this currency abroad or in Czech currency;
   • the amount by which the advance provided for a business trip abroad was lower than the employee's right (i.e. additional payment) is paid by the employer to the employee in the Czech currency, unless agreed otherwise

   When calculating the advance, the employer will use the employee's documented exchange rate, by which the currency provided abroad was converted into another currency, and the exchange rates announced by the Czech National Bank and valid on the day of paying the advance.

   Subsequently, the employer must settle and satisfy the employee's rights within 10 working days of submitting the travel compensation documents. The amount provided by the employer to the employee in the Czech currency will be rounded up to whole Crowns. The period may be shortened or extended by agreement between the employee and the employer.

   The rules for calculating travel allowances will apply appropriately to providing travel allowances for which no advance has been granted.

   The employer may provide travel allowances for relevant expenses (Section 185) even if the employee is unable to prove their amount, of the amount recognised by the employer, which corresponds to the specified conditions. This does not apply to the price of fuel, where the amount specified in the implementing decree of the Ministry of Labour and Social Affairs applies if the amount is not proven.

   If the travel allowances relates to a member of the employee's family, this means (except pursuant to Section 177(2), i.e. when providing compensation upon receipt or transfer):

   • employee's spouse;
   • partner;
   • own child;
   • adoptee;
   • a child entrusted by an employee to foster care or education;
   • own parents;
   • adoptive parent;
   • guardian;
   • foster parent; and
   • another natural person, but he is on an equal level with a family member only if he lives with the employee in the household.

   Special rules apply if travel allowances for a business trip abroad are provided on the basis of an international agreement or an agreement on mutual exchange of employees with a foreign employer (Section 188). Reimbursement of travel expenses or similar expenses provided to employees under an international agreement will be deemed to be a travel allowance under Part Seven of the Labour Code.

   If travel allowances are provided under an international agreement, the following applies:

   • if the travel allowance under an international agreement is lower than the travel allowance under the Labour Code, the employer will pay the employee the difference;
   • if the travel allowance under an international agreement is equal to or higher than the travel allowance under the Labour Code, the employer does not provide a travel allowance.

   If the employer agrees in an agreement on the mutual exchange of employees that he will provide a meal allowance to a foreign employee sent to the Czech Republic, he must provide it at least at the upper limit of the meal allowance for salaried employees.

   Employers referred to in Section 109(3) may provide this meal allowance to a foreign employee up to twice the amount of meal allowance provided to domestic employees during a business trip and out-of-pocket allowance up to 40% of the meal allowance agreed or determined.

Travel allowances are further regulated in the Labour Code separately for employers who reward employees with a salary (i.e. employers not listed in Section 109(3)) and for employers who reward employees with a salary (i.e. employers listed in Section 109(3)).

Employers referred to in Section 109(3), i.e. those who reward employees with salary, provide employees with travel allowances in the same amount and under the same conditions as employers who reward employees with salary, with the deviations described below.

The list of travel allowances is complete for these employers and other or higher travel allowances may not be provided to employees.

1. Deviations in providing travel allowances for domestic business trips or for trips outside the regular workplace

   The basic rate of compensation for using road motor vehicles set by the Labour Code and the implementing decree of the Ministry of Labour and Social Affairs is binding on employers and may not be agreed or determined differently.

   Meals and reduction of meals are governed by the following rules. According to the implementing decree of the Ministry of Labour and Social Affairs for 2024 (Decree of the Ministry of Labour and Social Affairs No 398/2023 Coll.), employees are entitled to a meal allowance for each calendar day of travel of:

   • CZK 140 to CZK 166 if the business trip lasts 5 to 12 hours;
   • CZK 212 to CZK 256 if the business trip lasts longer than 12 hours, but no longer than 18 hours;
   • CZK 333 to CZK 398 if the business trip lasts longer than 18 hours.
    

   If the employer does not agree or does not determine the amount of the meal allowance before sending the employee on a business trip, the employee is entitled to a meal allowance of the lower rate of the stated range.

   Meals may also be provided for business trips of less than 5 hours if the employee is prevented from eating in the usual way by being sent on a business trip.

   The amount of the meal allowance is reduced if the employee was provided with a free meal during the trip, for each free meal by:

   • 70% of the meal allowance if the business trip lasts 5 to 12 hours;
   • 35% of the meal allowance if the business trip lasts more than 12 up to 18 hours;
   • 25% of the meal allowance if the business trip lasts longer than 18 hours.
    

   A meal allowance will not be provided at all if, during a journey which lasts:

   • 5 to 12 hours, 2 free meals were provided;
   • longer than 12 hours, but no longer than 18 hours, 3 free meals were provided.

    

2. Reimbursement on starting employment and relocation

   The employer may arrange or stipulate in an internal regulation compensation for employment or relocation (Section 43) to another place. This compensation may be provided up to the amount and extent that they would be paid to the employee for a transfer or temporary assignment (Section 165).

   The compensation is limited in time until the employee or a member of his family and another natural person living with him in the household obtains an adequate flat in the municipality of the new place of work, but not longer than 4 years, and if it is an employment relationship that is negotiated for a definite period, no later than the end of this employment relationship.

   If the employee is or could be provided with the mentioned compensation and this employee moves to the municipality in which the right or the possibility of compensation expires, the employer may provide a one-off compensation for proven:

   • expenditure on moving furnishings;
   • travel expenses and travel expenses of a family member from residence to the new residence;
   • necessary side expenses for transporting furnishings; and
   • necessary expenses for renovating the flat, up to CZK 15,000.

    

3. Deviations in travel allowances for business trips abroad

   The employer mentioned in Section 109(3) always uses basic rate according to the relevant decree of the Ministry of Finance when providing foreign meals. This rate cannot be reduced. Heads of state organisational units and their deputies and statutory bodies and their deputies may be assigned foreign meal allowances exceeding 15% of the basic rate, unless a special legal regulation provides otherwise.

   The amount of the foreign meal allowance is reduced if the employee was provided with a free meal during the trip, for each free meal by:

   • 70% of the foreign meal allowance, if the foreign meal allowance is one third of the basic rate;
   • 35% of the foreign meal allowance, if it is a foreign meal allowance of two-thirds of the basic rate;
   • 25% of the foreign meal allowance, if it is a foreign meal allowance of the basic rate.
    

   Meal allowance will not be provided at all if, during a journey which lasts:

   • 5 to 12 hours, 2 free meals were provided;
   • longer than 12 hours, but no longer than 18 hours, 3 free meals were provided.
    

   In addition to the foreign meal allowance, the employee may also be provided with out-of-pocket expenses during a business trip abroad, up to 40% of the foreign meal allowance provided according to the length of time abroad, or increased in accordance with Section 179(2).

4. Compensation for work abroad

   The employee is entitled to travel allowances if a place of work has been agreed, or a regular workplace outside the Czech Republic. This compensation is the same as for wage-paid employees, as well as compensation pursuant to Government Implementing Regulation No 62/1994 Coll., on the providing compensation for certain expenses to employees of budgetary and contributory organisations with regular employment abroad, as amended.

   This government regulation regulates the reimbursement of increased living expenses, equipment expenses, travel expenses and accommodation expenses, as well as expenses for transporting personal belongings.

   However, employees are not entitled to a meal allowance for a business trip in the Czech Republic and a foreign meal allowance in the country of work or regular workplace.