Changes to pension payments abroad from 2026

Personal income tax

By: Marek Toráč

Following the changes related to the adopted pension reform, the payment of pensions to Czech pensioners living abroad will be simplified as of 1 January 2026. The majority will no longer have to provide the Czech Social Security Administration with proof of living before each pension payment, but only twice a year. Pension recipients living in Slovakia will not be obliged to do so at all.

Specific changes for pension payments from January 2026

 

I live in Slovakia

Due to the agreement on cooperation in the field of electronic data exchange with the Slovak Social Insurance Agency, it will no longer be necessary to send the “Life Certificate” form to the Czech Social Security Administration from 2026. Your pension will continue to be paid in regular monthly instalments in the same way as before.

I live in another Member State (except Slovakia) or in a Contracting Country

  • From January 2026, the pension will be paid in regular monthly instalments (until now, it has been paid over a longer period of time, which you have specified.
  • At the latest with the first instalment for January 2026, the balance of unpaid amounts for the previous period (up to a maximum of 5 years back) will be paid if the last “Life Certificate” has been received.
  • In December 2025, a “Life Certificate” with a certified signature is required. If the signature is not officially verified in December 2025, the December instalment cannot be paid or the monthly payments cannot begin in 2026.
  • From 2026, you will no longer need to send a confirmation before each payment, but only twice a year – in June and December.
    • The June certificate is valid for payments in July to December of that year.
    • The December certificate is valid for payments in January to June of the following year.
    • The signature on the certificate must be officially certified each time between 1 May and 30 June and 1 November and 31 December.
  • If the certificate is not delivered on time, the pension will be suspended.

I live in a non-contracting state

For people living in a country that is not a member of the EU and does not have a social security treaty with the Czech Republic, the rules for pension payments remain the same. The pension recipient continues to determine himself how often he/she sends the “Life Certificate” with a certified signature to the Czech Social Security Administration. Upon receipt of confirmation, the pension is sent to the bank account for the period since the last instalment was paid.

Pension paid by bank cheque

Payment of pensions by bank cheque is abolished with effect from 1 January 2026. To receive your pension for the next period, you will need to send the Czech Social Security Administration your bank account number on the designated form by 31 December 2025 at the latest.