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Consolidation package 2023 from the perspective of labour law

Company: Eversheds Sutherland, advokátní kancelář, s.r.o.

The government has proposed a package of measures aimed at reducing the state budget deficit in the coming years. The package anticipates savings of almost CZK 150 billion which should be brough to the state budget, in addition to changes in tax rates, also by changes affecting employees and employers.


The Chamber of Deputies and the Senate have already approved the package, which is now awaiting the President's signature and publication in the Collection of Laws. The changes will be effective from 1 January 2024.

We have prepared a summary of the main changes that will have an impact on employment law, in particular, in the following areas:


Contributions from income from the agreement on performance of work


Employee benefits


Sickness insurance for employees




Overview of fundamental changes in the attached PDF


At the same time, in connection with the amendment to the Labour Code, which is effective as of 1 October 2023, we would like to recommend you once again to:

  • Revise the templates of agreement on performance of work and working activity,
  • Conclude written agreements with all employees working, even if only on a casual basis, from home (legal deadline 31 October 2023),
  • Obtain employee consents to electronic concluding of employment documentation and delivery,
  • Review work regulations and other internal directives,
  • Prepare new forms to inform employees (including for employees with agreements) of their rights and obligations.





Ondřej Beneš, Counsel

Martina VodičkováAssociate




Office | Prague

Eversheds Sutherland, 
advokátní kancelář, s.r.o.

Pobřežní 394/12, Praha 8 - Karlín

Czech Republic

T: +420 255 706 500 

E: praha@eversheds-sutherland.cz








Tags: Law |

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