On 1 January 2026, Czech Act No. 324/2025 Coll. comes into force, fundamentally changing the rules for employers in social security and pensions. The act introduces a mandatory contribution to retirement savings for employees who perform category 3 high-risk work. At Rescue Group we are following these changes closely, and our many years of experience allow us to help companies prepare for the new requirements.
What the new act means for employers and employees
Act No. 324/2025 Coll., known as the Act on the Mandatory Contribution to Retirement Savings Products, was passed on 3 September 2025 and takes effect on 1 January 2026. Its main aim is to financially compensate employees exposed to category 3 risk factors in their working environment. It follows on from the 2024 pension reform, which adjusted retirement ages for category 4 high-risk work.
Under the act, high-risk work means work classified in category 3 under Act No. 258/2000 Coll. on the Protection of Public Health. Specifically, this concerns factors such as vibration, cold stress, heat stress or overall physical strain during dynamic work with large muscle groups. Examples of occupations include welders, painters, workers in cold stores and workers in hot environments such as metallurgy.
The act not only protects employees’ health, but also motivates companies to record risks better. At the same time, it brings employers additional administrative and financial burdens without a direct benefit for the company. Employees, on the other hand, will be able to draw on their pension savings before retirement without the ten-year contract commitment, while for employers it means only mandatory payments and more complex record-keeping.
Key elements of the mandatory contribution
The mandatory contribution amounts to 4% of the social security assessment base for the calendar month. The entitlement arises if the employee works at least three shifts of high-risk work in that period. A shift counts if the high-risk activity makes up most of it – for shifts shorter than 8 hours, each hour started counts as a shift.
Category 3 risk factors
Identifying high-risk work is key to complying with the act. Under the government regulation, category 3 includes factors that can affect health in the long term, but are not as extreme as in category 4.
The main risk factors include:
- Vibration: exposure to whole-body or hand-arm vibration
- Cold stress: work at temperatures below 10 °C, typical of the food industry or construction in winter
- Heat stress: exposure above 25 °C combined with physical strain, for example at outdoor workplaces in summer
- Overall physical strain: dynamic work such as carrying loads
At Rescue Group we use standardised methods according to ČSN EN ISO 11228 for physical strain when assessing health and safety. Regular risk analyses help not only to comply with the law, but also to reduce injuries.
The employer has several clear obligations. First, it must inform employees in writing of their right to the contribution and how to claim it – before the high-risk work begins.
Penalties for non-compliance
Failing to comply with the act can have serious consequences. The penalties are set out in the relevant regulations and relate to offences under Act No. 500/2004 Coll., the Administrative Procedure Code.
- Failing to keep records, failing to retain them for 10 years or failing to present them at the request of the Czech Social Security Administration can lead to a fine of CZK 50,000.
- Failing to meet the information obligation or failing to issue a confirmation of entitlement can lead to a fine of up to CZK 200,000.
- Failing to pay the mandatory contribution can lead to a fine of up to CZK 2,000,000, depending on the extent of the breach.
Q&A: frequently asked questions about Act No. 324/2025 Coll.
Who is entitled to the contribution?
Employees who perform category 3 or 4 high-risk work for at least three shifts a month. The factors include vibration, cold, heat and physical strain.
How does an employee claim the entitlement?
By notifying the employer in writing, including details of the savings product.
What happens if an employee does not claim the entitlement?
The employer’s obligation does not arise. The contribution is paid only to employees who claim it in writing, so the act respects the voluntary nature of the third pension pillar.
Does the employer have to pay the contribution during sick leave or holiday?
No. The entitlement arises only when the employee works at least three shifts of high-risk work. Shifts are not counted during sick leave, holiday or leave to care for a family member.
Our support in implementing the act
With more than 15 years of experience in health and safety and risk analysis, Rescue Group helps companies integrate new regulations smoothly. We offer comprehensive services – category 3 risk assessment according to Czech standards, training for HR and management, digital shift records and compliance audits for Act No. 324/2025 Coll. Our team will make sure you meet all your obligations while improving overall safety.
The act is another step towards protecting employees in high-risk occupations and making the pension system sustainable. From the mandatory contribution and shift records to high penalties, it requires an active approach. Correct implementation ensures compliance and strengthens trust between employer and team – prepare in good time with expert support.
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