Employer obligations and the amendment's status
As of 21 October 2026, the Labour Code amendment implementing Directive (EU) 2023/970 is in the Chamber of Deputies as print 300 (circulated 8 September 2026). It passed its first reading on 20 Oct 2026 and was referred to committees, with the Social Policy Committee as lead committee. The committees have 30 days, and the bill can be debated further from 20 Nov 2026. Second and third readings in the Chamber, the Senate and the President's signature are still to come. It is proposed to take effect on 1 January 2027 (remuneration system § 109a, applicant information § 30, benefits system § 306a) and 1 January 2028 (employee's right to information § 306b, report by job groups, remuneration assessment). The bill and its explanatory memorandum are public; the text may change in the Chamber.
Last checked: 21 October 2026
Timeline
Ministry of Labour presents the draft
16 March 2026
A “minimalist” transposition; inter-ministerial consultation 26 Mar – 27 Apr 2026.
Approved by the Government
31 August 2026
Approved “with amendments” (ref. 559/26).
Circulated to deputies as print 300/0
8 September 2026
Circulated on 8 Sep 2026 with the explanatory memorandum, draft decree outlines and the transposition table. On 1 Oct 2026 the Organising Committee recommended it for debate and proposed the Social Policy Committee as lead committee.
First reading in the Chamber of Deputies
20 October 2026
The bill passed its first reading at the 34th session of the Chamber of Deputies and was referred to committees. The text of the bill has not changed.
Committee stage
The Social Policy Committee is the lead committee. The Chamber gave the committees 30 days, and the bill can be debated further from 20 Nov 2026. We follow amendments, in particular to § 109a(2) (three criteria vs. four directive areas).
Second and third readings in the Chamber of Deputies
Senate
Presidential signature
Publication in the Collection of Laws
First wave takes effect (§ 30, § 109a, § 113, § 306a, § 309b, § 346a)
1 January 2027
Second wave takes effect (§ 306b, pay report by job groups, assessment)
1 January 2028
Reporting threshold drops to 100 annual work units
1 January 2031
We follow the bill closely. An amendment to § 109a(2) (three statutory criteria against the directive's four areas) would change how jobs are ranked into groups.
What you gain
An overview of your own remuneration
A written account of how you set remuneration
Pay usually grew out of history and negotiation. From January 2027 it must be described in an internal regulation: form, components, pay grades and job groups ranked by complexity, responsibility and effort. This applies to every employer.
§ 109a of the Labour Code · fine up to CZK 1,000,000
An answer when an employee asks
From 1 January 2028 an employee may request, in writing and once a year, their own remuneration and the average in their job group by gender. You have two months to reply. With job groups in place, the reply is ready.
§ 306b of the Labour Code · from 1 January 2028
Evidence when the inspectorate or a court asks
In an equal-pay dispute the employer must show how it sets remuneration. A company with job groups and documented decisions is in a stronger position than one without documentation, even if its gap is zero.
§ 133a(7) of the Civil Procedure Code
You will know how jobs are placed into groups, how the differences are calculated and what to do next. That is where we start.
Obligations and deadlines under the draft
| Obligation | Section | From | Applies to | Fine up to |
|---|---|---|---|---|
| Written remuneration system with job groups ranked by value of workForm, components and grading of pay in an internal regulation or collective agreement; job groups ranked by complexity, responsibility and effort. No transition period — for an employer without a union the internal regulation is the only route. | § 109a of the Labour Code | 1 January 2027 | all employers | CZK 1,000,000 |
| Pay information for applicants and ban on asking about pay historyDemonstrably inform the applicant of the minimum pay and other benefits before the contract is signed. You may not ask about current or previous pay. | § 30(2) and (3) of the Labour Code | 1 January 2027 | all employers | CZK 200,000 |
| Pay agreed in writingPay is agreed in writing, with reference to the job group. | § 113(1) of the Labour Code | 1 January 2027 | all employers | — |
| System of other monetary benefitsIf you provide benefits or other monetary payments, they need their own system with objective, non-discriminatory criteria — a second document alongside the remuneration system, again as an internal regulation or collective agreement. | § 306a of the Labour Code | 1 January 2027 | all employers | CZK 400,000 |
| Ban on restricting employees from discussing payConfidentiality clauses about pay and benefits are not permitted. | § 346a of the Labour Code | 1 January 2027 | all employers | CZK 400,000 |
| The user’s remuneration system also applies to agency workersThe user undertaking must provide the agency with the relevant part of its remuneration system, and the agency needs the user’s consent to the amount and structure of pay. Agency workers count towards the user’s size only from 2031. | § 309b of the Labour Code | 1 January 2027 | users of agency workers | — |
| Employee's right to pay informationOn written request, within 2 months: own pay and the average pay of women and men in the job group for the previous year, in gross annual and hourly terms; the method of calculation is set by decree. Once a year, also via a union or the ombudsman. Inform all employees of this right once a year. | § 306b of the Labour Code | 1 January 2028 | all employers | CZK 200,000 |
| Pay-gap report by job groupsEmployers with 250+ annual work units every year (first by 30 Apr 2028 for 2027); 150–249 first by 30 Apr 2028, then by 30 Apr 2031 and every three years; 100–149 first by 30 Apr 2031 and every three years. On the prescribed form (annex to the decree, so far only outlined), filed electronically with the Ministry. The § 37g gap report, by contrast, is compiled by the Ministry itself from JMHZ data. | § 37i of the Labour Inspection Act | 1 January 2028 | from 150 annual work units (from 2031: 100) | CZK 1,000,000 |
| Pay assessment when the gap is 5% or moreOnly for employers who file the § 37i report. A gap of at least 5% in average hourly pay between women and men in any job group, unjustified and not remedied within 6 months, triggers a written assessment with employee representatives. | § 287a–287e of the Labour Code | 1 January 2028 | from 150 annual work units (from 2031: 100) | CZK 1,000,000 |
Employer size for the report and the assessment is counted in annual work units: the arithmetic mean of monthly work units over 12 months; part-time work, agreements and mid-year starts count as fractions. Agency workers count towards the user undertaking only from 2031 (§ 37j); until the end of 2030 they are left out.
Who it applies to and when
Obligations by company size
up to 49 annual work units
From 1 January 2027: remuneration system (§ 109a), pay information for applicants (§ 30), pay in writing (§ 113), benefits system (§ 306a), ban on pay secrecy clauses (§ 346a) and the remuneration system for agency workers (§ 309b).
From 1 January 2028: response to an employee's request (§ 306b).
No report to the Ministry.
50–149 annual work units
The same as smaller companies, from 1 January 2027 and 1 January 2028.
From 1 January 2031: a report by job group every three years (100–149 employees).
No report until 2031.
150 or more annual work units
The same as smaller companies, from 1 January 2027 and 1 January 2028.
From 1 January 2028: report by job groups (first by 30 April 2028 for 2027; 250+ every year, 150–249 again by 30 April 2031 and every three years thereafter), the 5% threshold and the remuneration assessment.
You file the report with the Ministry through your data box (datová schránka).
Size is counted in annual work units rather than headcount: part-time staff and people on DPP or DPČ agreements count as fractions, and from 2031 agency workers count towards the company that uses them. A company with 130 part-time people may fall below 100.
Accounting firms
You hold payroll exports for dozens of companies. We work with accounting firms as partners.
What changed
Page created. Status: approved by the Government on 31 Aug 2026, no parliamentary print yet.
The bill is in the Chamber of Deputies as print 300/0 (circulated 8 Sep 2026), with the explanatory memorandum and outlines of the decrees. Added: employer size is counted in annual work units; deadlines for the report by job groups (150–249: 2028, 2030, then every 3 years); § 309b for agency workers; the market value of work is not a criterion of the value of work.
On 1 Oct 2026 the Chamber's Organising Committee recommended the bill for debate and proposed the Social Policy Committee as lead committee. The print is on the proposed agenda of the 34th session from 13 Oct 2026. The text of the bill has not changed. Based on the full text of the bill (print 300/0) we corrected three details: employers with 150–249 file their second report in 2031 (we previously stated 2030), agency workers count towards the user's size only from 2031, and the shift of the burden of proof is in § 133a(7) of the Civil Procedure Code.
On 20 Oct 2026 the bill passed its first reading in the Chamber of Deputies and was referred to committees. The Social Policy Committee is the lead committee, and the committees have 30 days. The text of the bill has not changed.
Sources
- Poslanecká sněmovna — sněmovní tisk 300/0 (stav projednávání)
- Sněmovní tisk 300/0 — dokumenty (návrh, důvodová zpráva, teze vyhlášek, transpoziční tabulka)
- Výsledky jednání vlády 31. 8. 2026
- MPSV, tisková zpráva 31. 8. 2026
- Směrnice (EU) 2023/970 (EUR-Lex)
- MPSV — projekt Rovná odměna, KaHoP
We check the status on the 1st and 15th of each month on the websites of the Government, the Chamber of Deputies and the Ministry of Labour. When something changes, we record it here with a date.