The Ministry of Finance of the Czech Republic has determined the expected average wage for the year 2026 by Communication No.312/2025 Coll., which should amount to CZK 51,497. Since the calculation of the minimum wage is based on the average wage, the minimum wage for 2026 will be CZK 22,400 on the basis of the established coefficient.
Comparison between 2025/2026:
The amount of the minimum wage influences a number of parameters, e.g. the calculation of social and health insurance contributions, the amount of monthly advances for self-employed persons, the entitlement to a monthly tax bonus, the amount of pension exemption from income tax, etc.
The minimum wage for 2026 will be announced in a separate announcement in September. We will continue to keep you informed of further developments.
An important amendment to the Act on the Organization and Implementation of Social Security enters into force on July 1, 2026, fundamentally altering the employee registration process with the Czech Social Security Administration (CSSA / ČSSZ).
Proposed Amendments to the VAT Act: Further Simplification for Trading within the European Union
The Supreme Administrative Court Broadens the Interpretation of Related Parties for Thin Capitalisation Purposes
The OECD has published a draft update to Chapter VII of the OECD Transfer Pricing Guidelines, focusing on intra-group services.
The Court of Justice of the European Union ("CJEU") has handed down its highly anticipated judgment in Case C-603/24 (Stellantis Portugal). This follows the Opinion of Advocate General Juliane Kokott, which we discussed in our previous article ("Further reflections on the assessment of transfer pricing adjustments and VAT – Advocate General's Opinion in Case C-603/24 Stellantis Portugal | Grant Thornton").
The government-approved proposal for the so-called EET 2.0 plans for the return of the Electronic Registration of Sales (EET) as of January 2027, albeit in a different format than the one abolished in 2023.
In response to the increasing number of inquiries regarding the Unified Monthly Employer Report (hereinafter " JMHZ "), the Czech Social Security...
In sports, we generally assume that everyone plays by the rules. This trust is a natural part of the game, much like the fact that everyone on the field...
We recently brought to your attention a surprising judgment by the General Court of the EU in Case T-689/24 I.T.A. , in which the Court ruled that the right...
Group restructurings—encompassing changes in business character, the nature of transactions, or the roles and status of entities within a multinational...
