With effect from 1 April 2023, a new reporting obligation has been created for employers who employ foreigners enjoying temporary protection under a special legal regulation. A legal or natural person will newly have to report the entry of any employee, who enjoys temporary protection in an employment relationship or who works on the basis of an agreement to perform work, whose employment is of a small scale, or an employee with temporary protection, who works on the basis of an agreement to complete a job.

• Notification of the commencement of employment must be submitted to the relevant Czech Social Security Administration office, regardless of whether or not participation in sickness insurance has commenced, within 8 calendar days from the date of the commencement of employment of the employee under temporary protection.
• Employers, who employ only uninsured persons and were not required to register until this amendment took effect, will also have to register.

As of the effective date, employers are required to report employees with the above employment relationships in the same manner as employees, for whom participation in insurance has arisen.

For an employee, whose employment relationship was established before the effective date of the amendment and who has not yet registered for insurance, the employer must report the commencement of employment within 30 calendar days from the effective date of the amendment.

Author: Roman Burnus, Marek Toráč