Czech Republic: employers required to contribute to retirement savings for employees in high-risk occupations

Since 1 January 2026, Czech employers have been required to contribute to the retirement savings of employees in occupations classified as high-risk (known as ‘category three’) due to difficult working conditions. This applies to people exposed to vibrations, cold or heat as well as those who have to exert “dynamic physical effort using large muscle groups”. The contribution, set at 4% of the employee’s social security contribution base, will be paid either to a state-subsidised pension insuran