High-risk professions will receive a mandatory pension contribution from 2026

From 1 January 2026, new legislation will come into force introducing a mandatory contribution to retirement savings products for employees performing third-category hazardous work. The draft law was signed by the President of the Republic on 21 August, thus definitively confirming the legislative change. On 3 September 2025, the law was published in the Collection of Laws.

The new obligation will affect occupations that involve excessive physical strain or work in adverse conditions, such as extreme cold, heat or prolonged exposure to vibration. The purpose is to enable these employees to build up financial reserves during their careers, which they can then use before reaching retirement age through a so-called pre-retirement pension scheme.

The amount of the contribution is set at four per cent of the social security assessment base. Employees who work at least three shifts per month in hazardous work are eligible. Contributions will be made by the employer to a state-contributory pension scheme or a supplementary pension saving scheme, with the employee determining where the funds should go by providing payment details.

If an employer already contributes to their employees’ retirement savings at least at the level stipulated by law, the current practice will remain unchanged for them.