The creation of new part-time jobs shall be supported by an Amendment to the Act on Social Security Contributions and Contributions to State Employment Policy which comes into force on 1 February 2023.
This Amendment supports part-time jobs through a discount on the social security contribution by motivating employers through a 5%-point reduction on social security contributions in order to create more part-time jobs for people who are unable to work full-time. The 5% reduction of social security contributions applies to selected part-time employees:
- an employee over 55 years of age
- an employee who is preparing for a future profession by studying
- an employee who is parent caring for a child under 10 years of age
- an employee who cares for a close person under the age of 10 who is dependent on the help of another person, but also for persons with disabilities or persons for retraining
- an employee under 21 years of age
However, it is necessary for the employment relationship to meet certain statutory conditions.
The employer has a discount entitlement on the employee’s social security contribution only if they have notified the Czech Social Security Administration of this intention.
