EU/EEA and Swiss nationals may work without a permit. Third-country nationals generally require an Employee Card, EU Blue Card, or other residence permit combined with work authorization. Employers must report foreign hires to the Labour Office. Work permits are typically tied to a specific employer and role.

• Employers must register with the Financial Administration and the Czech Social Security Administration, as well as the relevant health insurance fund.
• Payroll is processed monthly.
• Employers are responsible for withholding personal income tax and employee social security and health insurance contributions.
• Monthly reporting and annual tax reconciliation apply.

Contracts must be in writing and may be fixed-term (maximum three consecutive terms, typically up to three years each) or indefinite.

• Probation Period: Up to 3 months (6 months for managerial roles).
• Working Hours: Standard workweek is 40 hours.
• Overtime: Generally limited to 150 hours per year unless otherwise agreed; compensated at 125% or with time off in lieu.‍
• Termination: Notice period is typically 2 months. Severance pay ranges from one to three months’ salary depending on service length. Collective agreements may apply in certain sectors.

• Social Security Contributions:
  
  • Employer: approximately 24.8% (social security) + 9% (health insurance).
  • Employee: 7.1% (social security) + 4.5% (health insurance).
• Annual Leave: Minimum 4 weeks per year (5 weeks common in practice).
• Sick Leave: Paid by employer for the first 14 days; thereafter covered by social insurance.
• Maternity Leave: 28 weeks (37 weeks for multiple births) paid via social insurance.
• Paternity Leave: 2 weeks paid through social insurance.
• Public Holidays: 13 paid public holidays.

• Tax Residency: Individuals with permanent residence or presence of 183 days or more in a calendar year are tax residents.
• Residents: Taxed on worldwide income.
• Non-Residents: Taxed on Czech-sourced income.
• Tax Year: January 1 – December 31.
• System: Progressive personal income tax with two rates.