2026 Results of ISPP in Enterprises
Remuneration minimum monthly wage rates
The monthly wage rates were negotiated in more than 36% of Enterprise Collective Agreements (ECA) this year. As some employers agree on ranging from-to wage rates in their ECA, the Working Conditions Survey (IPP) monitors only the lowest level of the relevant tariff scale.
The results of this year’s survey of enterprise collective agreements showed that, compared with 2025, the year-on-year growth rate of monthly wage rates agreed for a 12-grade wage scale system had slowed. Whilst in 2025 the year-on-year growth in wage rates ranged from 7.1% to 8.9%, with the highest increase in wage rates recorded for employees in wage grade 1, in 2026 the rate of year-on-year growth slowed significantly, reaching levels of between 4.3% and 6.5%. This year, wage rates are rising year-on-year across all wage grades, with the highest increase in wage rates recorded among low-income employees.
Further the analysis showed considerably different level of the minimum monthly wage rates in individual Trade Unions this year. While the wage level of employers who are part of Trade Union for UNIOS reaches only 38,742 CZK per month at the 12th tariff scale, employers of the Trade Union STAVBA pay 48% higher (57,491 CZK per month) wages at the same tariff.
Wage development
More than 74% of the analysed enterprise collective agreements regulate the field of wage development, of this 1.2% of the ECA in the form of maintaining the level of the average wage. This year, a growth of any of the wage forms is included in 73.1% of the ECA, which means a decrease in ECA by 2.0 p.p. compared to 2025. The increase wage is not expressed by one figure in enterprise collective agreements, but is represented by several different forms - by increasing the average nominal wage (17.6% ECA), by increasing wage scales (47.7% ECA), by maintaining real wage (8.7% ECA), by increasing total volume of wage funds (12.9% ECA), or by increasing the average real wage (0.9% ECA). An analysis of the data showed that in 2026 an increase of 3.8% was agreed to in enterprise collective agreements regulating wage increases by increasing the average nominal wage. In ECA in which social partners regulate wage trends by increasing wage scales, the average agreed increase amounts to 4.1%. As concerns agreements in which the wage development is agreed in the form of an increase of the average real wage, the average agreed increase amounts to 1.8%. This year, the growth in negotiated wage rates slowed by 0.4 percentage points and average nominal wages by 0.6 p.p compared to 2025. The increase in the average real wage remained at the same level as in 2025.
Level of most frequently used premiums
The premiums are an integral and important part of enterprise collective agreements. The survey information on working conditions focuses especially on premiums, which appear most frequently in enterprise collective agreements. Such premiums include namely premiums for overtime work, night work, work on Saturdays and Sundays, work on public holidays and work in difficult conditions. Regarding the number of ECA and an average agreed amount of extra pay, these levels remain on the same level as in 2025.
Almost 84% of enterprise collective agreements include the amount of premium for overtime work. This year a premium for overtime work was agreed to on working days at 45.2% ECA, for overtime work on public holidays (Saturdays and Sundays) at 31.8% ECA and for unspecified overtime work at 38.4% ECA. In the business sector, the average level of the agreed premium for overtime work on working days amounted to 26.4% of average wages and premium for overtime work on Saturdays and Sundays 46.8% of average wages.
An arrangement on wage supplement for night work is included in 82.3% of enterprise collective agreements and its minimum amount is at least 10% of the average earning pursuant to Section 116 of Act No. 262/2006 Coll. The analysis evaluated the average value of the premiums in enterprises at the level of 12.9% of average earnings with 54.2% of ECA. This premium can be agreed, in accordance with the option stipulated in Sec. 116 of the Labour Code, in a different way, for example in hourly rates (37.9% ECA), when the average value of the premium amounts to 25 CZK per hour.
The premium pay for work on Saturdays and Sundays was agreed to in 80.2% of enterprise collective agreements. The average premium pay reached to 23.4% of average wages this year (74.6% ECA), which means that its value is similar as in 2025. If we compare the agreed values of this premium in individual trade unions, its level is the highest in the TU of Banking and Insurance with an average value amounting to 50.0% of average wages. On the contrary, the lowest level of this premium in the amount of 10% of average wages is shown with the TU of Catering, Hotels and Tourism.
Almost 78% of enterprise collective agreements include an agreement for contracting parties on the premium for work on public holidays, where the average amount of this premium amounts to 103.1% of average wages.
54.5% of enterprise collective agreements include an agreement on the provision of the premium for work in difficult conditions. The analysis recorded that this year the average value of this premium remained at approximately the same level as in 2025. In 2026 this premium amounts to 13.0 CZK per hour (agreed in 29.2% ECA), 10.5% of the basic rate of minimum wages (agreed in 20.1% ECA) or 10.9% of average wages (agreed in 7.1% ECA).
Canteen meals
The most frequent benefit provided to employees in enterprise collective agreements this year is the employer's contribution to canteen meals. The entitlement to this contribution was agreed in 94.4% of enterprise collective agreements in 2026. Of this number, almost half of all employers make a contribution towards canteen meals from expenses in crowns or as a percentage of the meal price. The average amount of the contribution determined as a percentage of the meal price equals 54.6% and approximates the maximum amount specified in Sec. 24 (2)(j)(4) of Act No. 586/1992 Coll., the Income Taxes Act, as amended, for recording these contributions in expenses. The amount of the price paid from the employer's expenses then amounts to 82.8 CZK in 2026. In 5.8% of the ECA, employers contribute to their employees for canteen meals also from a social fund or another fund created from profit. The average contribution agreed to here amounts to 21.1 CZK per meal or 23.2% of the price of the meal. There is a sample of more than 23% ECA in the survey that contain an agreement on the provision of the canteen catering allowance; however, they do not stipulate the actual amount of such allowance.
This year, the employer's contribution for canteen meals was agreed also for former employees (more than 13% of the ECA), employees during a period of leave (1.7% ECA) and employees during the period of temporary inability to work (almost 2% ECA).
Employer's pension plan
Arrangements for the provision of employer contributions towards a pension plan have become another important part of enterprise collective agreements. This year, 71.1% of enterprise collective agreements contained this arrangement, when the average monthly employer contribution increased by 54 CZK compared to 2025 and amounts to 1,039 CZK. This year the minimum amount of allowance amounts to 756 CZK, and the maximum amount of the granted allowance amounts to 1,280 CZK. The data analysis showed significant differences in the amount of the contribution of employers covered by individual trade unions. While the maximum average value of the contribution of the employers covered by TU of Science and Research amounts to 436 CZK/month, this contribution is almost 5 times higher for the employers covered by Trade Union STAVBA and amounts to 1,997 CZK/month. The survey has shown that compared to 2025, this year has recorded a slight decrease, by 1.5 p.p. in the number of enterprise collective agreements in which the payment of this contribution is conditioned by fulfilment of specific conditions (agreed in 55.6% ECA). This year’s survey disclosed a certain number of agreements (13.9% of enterprise collective agreements) in which this contribution is determined as a percentage of an employee’s monthly assessment base and averages 3.2%.
Life insurance
Life insurance contribution is agreed in 23.6% of enterprise collective agreements this year, which is approximately the same number of enterprise collective agreements as in 2025. The average amount of this monthly contribution provided by the employer increased compared to 2025 by 52 CZK and amounts to 881 CZK per month. The minimum allowance amount granted this year is 657 CZK, and the maximum amount of such allowance amounts to 1,062 CZK.
Social fund
To ensure certain social needs of employees, employers can create a social fund or they can use other social programmes (without differentiation of financial resources). The survey implies that 29.6% of organizations determine in their corporate collective agreements the creation of social funds and 21.0% of organizations create other social programmes. The data analysis has shown that the creation of the social fund is in this year mostly subject to the volume of wages paid, when its average level is 1.3%, like other social programmes. Should the organizations use the appropriations to the social fund in the form of an absolute sum per one employee from profit, such sum amounts to 2,262 CZK or 9,871 CZK for other social programmes. In 24.8% of all corporate collective agreements employers can draw the funds in the form of drawing accounts.
Working time
89.0% of enterprise collective agreements contain an agreement on working time, of which 59.0% specify uniform working time for the whole organization and 30.0% contain an agreement on different working times according to different systems of shift work.
Analysis of data has shown that in 82.4% of enterprise collective agreements, which stipulate uniform working time for the whole organization, the weekly working hours of 37.5 hours/week have been agreed to, while working hours of 40 hours/week have been agreed to in only 16.3% of enterprise collective agreements.
Regarding work in a shift system, the weekly hours have been agreed to as follows: 1-shift system of work - most often the working hours have been agreed to at 40 hours/week (88.1% ECA), 2-shift system of work – 38.75 hours/week (65.6% ECA), multishift system of work – 37.5 hours/week (96.9% ECA) and in continuous system of work – 37.5 hours/week (92.4% ECA).
Leave
The Working conditions survey also monitors the range of the holiday leave for employees, providing above the limit specified by the Labour Code, according to which the basic claim for the holiday leave amounts at least to 4 weeks per calendar year. The extended holiday leave was provided in 89.8% of enterprise collective agreements this year. An extension of the holiday leave by one week is arranged in 77.2% of enterprise collective agreements and 4.3% of enterprise collective agreements extend the holiday leave by two weeks. The survey has shown that only 8.4% of enterprise collective agreements contain an agreement on an increase of leave entitlement in days. The average number of days by which leave was increased amounts to 4.8 days.