Petr Němec | 22.11.2024
Financial Statements for 2024 and Top-Up TaxesTaxes, accounting, law and more. All the key news for your business.
With effect from 1 July 2024, the Ministry of Labour and Social Affairs (hereinafter referred to as the “MLSA”) has issued new rules concerning the notification of employees posted to the Czech Republic in the context of transnational provision of services. The newly introduced system has been fully operational since 1 July and must be used by all employers who plan to send their employees to the Czech Republic after that date. Any new posting notifications made on the original PDF form will not be considered valid and will be disregarded.
For notifications made before 30 June 2024, transitional rules for termination, extension or amendment apply.
Employers will be able to make notifications in two ways:
With effect from 1 July, employers are also now obliged to provide documents proving the existence of an employment relationship when notifying the posting of a worker. These must be in Czech or Slovak, or the employer must provide a translation.
All documents will need to be uploaded via the new registration portal. Failure to comply with the information obligations may result in a fine of up to CZK 100,000.
Please note that the new system linked to the registration portal only applies to posting in the context of the transnational provision of services by an employer established in the EU. Other postings (outside the EU) are not affected by these changes and the same rules apply as before, i.e. all notifications are directed to the Labour Office of the Czech Republic.