Remote Working Laws & Regulations in the Czech Republic

Remote working is governed by labour law regulations, in particular by the Act No. 262/2006 Coll., the Labour Code.

The Labour Code enables remote work in general for all employees based on a written agreement with the employer. The law regulates, among other things, the termination of the agreement, reimbursement of costs related to remote work, employer’s possibility to order remote working unilaterally and requests for remote working for protected employees.

Remote working can only be implemented under an individual written agreement with an employee (i.e. in the employment contract or in a separate agreement). However, the Labour Code does not state the mandatory requirements for such an agreement and, therefore, the agreement can be rather simple and the specific conditions of remote work can be determined unilaterally by the employer in an internal policy.

Employers can unilaterally order employees to work remotely only if a currently applicable measure of a public authority allows this, and only for a strictly necessary period, if the nature of the work allows it, provided that the home workplace is suitable for the performance of work. In such a case, the employee must specify to the employer the home workplace address in writing at the employer's request without undue delay, or inform the employer that they have no suitable workplace available.

An employer’s right to require a home‑based employee to return on‑site depends on the agreed terms in the employment agreement or another agreement allowing remote working. First, such agreements may include a provision that the employee must come to the workplace (or work on‑site) upon their manager’s instructions. Second, it is standardly possible for both parties to terminate the remote working arrangement by unilateral written notice with a 15‑day notice period, which would, if exercised by the employer, require the employee to return to the workplace. Employers must, however, always pay attention to how provisions on the place of work are structured in employment agreements and bear in mind that a change of the place of work requires an amendment to the employment agreement and therefore the employee’s consent.

No, in general, employees cannot force an employer to allow them to work remotely since the consent of both parties is required. However, the employer must justify in writing the reasons for refusing a request for remote working from an employee with care responsibilities (e.g. care of a child under the age of nine years, a pregnant employee, an employee solely caring for a disabled person, etc.).

Strictly and legally speaking, yes. According to the Czech Labour Code, the employee’s work is performed at the employer’s expense. Therefore, employers are obliged to provide all employees with the required working equipment and supplies (typically IT and office equipment) regardless of the employee’s place of work. Alternatively, the employer may agree that the employee will be reimbursed for the costs of purchasing supplies.

Yes. Employees perform work at the employer’s expense. Therefore, employers are obliged to provide a remote work allowance to cover the employee’s expenses incurred while performing work (e.g. expenses for work-related telephone calls, internet connection, increased utilities costs such as electricity and heating). There are two possible options: reimbursement of actual costs or a lump-sum allowance for each commenced hour of remote work. In the case of reimbursement of actual costs, employees are obliged to calculate these costs and justify them to their employer. It is possible to agree in writing with the employees that they are not entitled to cost reimbursement.

In addition to the above, the employer must also reimburse the employee for the wear and tear of the employee’s own equipment (e.g. chair, desk, monitor) if the employer has not provided the equipment to the employee.

Yes, as mentioned in the previous answer, the employer is obliged to provide the employee with a remote work allowance. There are two possible options: reimbursement of actual costs or a lump-sum allowance for each commenced hour of remote work. In the case of reimbursement of actual costs, employees are obliged to calculate these costs and justify them to their employer. The amount of the minimum lump-sum allowance is set by the applicable legal regulation and in 2026 it is CZK 4.70 (approx. EUR 0.19) per each commenced hour of remote work.

Yes, the regulation of occupational health and safety in the Labour Code (and relevant special legislation) applies regardless of the place of work. Employers are still responsible for ensuring occupational health and safety and can be held liable in the event of an injury while working remotely.

The specific occupational health and safety measures that the employer must take depend on the circumstances of the individual case. Employers must consider the nature of remote work and adjust their practice accordingly. For example, employees who work remotely should receive instructions on how to correctly set up a workstation and health and safety training related to remote work.

No. The employer has no specific obligations relating to employees who work remotely. However, the general obligations of the Labour Code apply. Regarding employees working remotely, employers have the same obligations to them as they do to employees working on the employer’s premises including, for example, working time records. The employer may, nevertheless, require the employee’s cooperation to allow the employer to meet its obligations (e.g. fill in time sheets).

An employee working remotely must be insured in the same way as an employee working at the employer’s workplace or another work site. No specific insurance is required for employees who work remotely.

Yes, due to the absence of special regulations on work-related accidents and illnesses related to remote working, employees are protected by the regulation on occupational health and safety regardless of their place of work. Employers have the same occupational health and safety obligations and liabilities to these workers as they do to any other employees.

No. Czech law treats remuneration and remote-work cost allowances independently. An employer must pay agreed wages in full, and must reimburse remote-work costs as required, with no mechanism to offset an employee’s private savings from remote work against these obligations. Such offsetting could amount to unlawful pay discrimination.

No. All general obligations set out in the Labour Code apply to employees who work remotely.

Yes. In 2023, the Czech Republic introduced a Digital Nomad Program aimed at attracting highly skilled foreign remote workers. Under this programme, eligible professionals in the IT sector and in marketing have a guaranteed oportunity to submit an application for a residence permit, including for their immediate family members and processing of the application for a residence permit ensured within 45 days from the date of submission. The programme is currently available to citizens or nationals of the following countries: Australia, Brazil, Canada, India, Israel, Japan, Mexico, New Zealand, the Republic of Korea, Singapore, Taiwan, the United Kingdom of Great Britain and Northern Ireland, and the United States of America. Applicants must prove a certain level of qualification (either by education or relevant experience) and sufficient earnings of at least 1.5 times the average gross annual wage as published by the Ministry of Labour and Social Affairs. 

The term “remote work abroad” is not defined by Czech law and Czech law does not regulate or prohibit remote work specifically. As a result, all general rules applicable to remote work also apply to remote work from abroad. This leads to additional considerations and risks for the employer (e.g. delivery of documents, governing law, occupational health & safety, tax and social security considerations).

Generally, Czech law applies even if the employee temporarily works remotely from abroad. However, if an employee habitually works from abroad, the foreign law of the country from which the employee works may apply. The extent to which the foreign law applies depends on whether the parties chose the Czech law as the governing law for the employment contract (in which case the application of foreign law is limited). Therefore, it is important to assess each case individually.

If a Czech employee works for their Czech employer remotely from a foreign country, it is generally possible for the employee to remain in the Czech social security and health insurance system if an applicable social security agreement allows it. This is the case for employees who worked in the European Union (EU), European Economic Area (EEA) or in the UK. It would also apply to a country with which the Czech Republic has concluded a Social Security (Totalisation) Agreement, but we advise to always check if the Social Security Agreement also applies to health insurance coverage.

The employee and the employer must apply for a Czech A1 Certificate/ Certificate of Coverage to confirm that the Czech social security and health insurance (if relevant) is the applicable system during the period of remote work. The Certificate is time limited.

If the Czech employee wants to work remotely in a country that does not have a Social Security Agreement with the Czech Republic, the employer should carefully review if there is any requirement for the employee (and Czech employer) to participate in the social security and/or health insurance system of the foreign country.

The above rules apply in a similar way to non-Czech employees working remotely for Czech employers from a foreign country. If the primary residence of an employee is located outside of the Czech Republic, this fact may influence the determination of the applicable social security system.

It is necessary to review the applicable Double Tax Treaty to determine if an employee of a Czech company working remotely in another country on a short-term basis is taxable in that country. In most cases, if a Czech tax resident spends less than 183 days in the other country in any 12-month period or calendar year (this varies according to the relevant Treaty), the individual will not be taxable in the other country, but all conditions for tax exemption of the income in the other country mentioned by the relevant Treaty must be met (e.g. Czech company did not have a permanent establishment/branch in the foreign country, the employment costs were not re-invoiced to an entity in the foreign country).

If the employee became taxable in the other country, the mechanism stated in the Double Tax Treaty (e.g. exemption of the income from Czech taxation or possibility to credit the foreign tax paid against the calculated Czech tax due on the income) should be applied to eliminate/reduce the double taxation. These rules also apply to employees who are not Czech tax residents and are not tax residents of the country where they work remotely.

The personal situation of each employee working remotely in another country also needs to be reviewed to confirm if an employee remains a Czech tax resident/resident of another country while working remotely in the foreign country.

If the employee works remotely in a country that does not have a double tax treaty with the Czech Republic, it would be necessary to review the other country’s domestic tax law to determine if the  employee would become taxable there and if the scope of taxation covers only the employment income received while working remotely in the country or if it looks at the Czech employee’s full worldwide income.

Nationals of the European Union (EU), European Economic Area (EEA) or Switzerland are generally allowed to live and work in other EU/EEA countries and Switzerland without a visa or residence permit. However, for stays exceeding 90 days, local registration or similar administrative formalities may apply. Similar preferential treatment applies to their family members.

Certain UK nationals who are protected under the EU–UK Withdrawal Agreement (i.e. those who lawfully resided in the Czech Republic on 31 December 2020 and continue to reside here) retain the right to live and work in the Czech Republic without a visa or work permit. These rights do not extend automatically to other EU/EEA countries. All other UK nationals are generally treated as third‑country nationals and typically require a valid residence and/or work permit to work in the Czech Republic.

However, if (1) EU/EEA/Swiss national or a UK national wishes to work in a country outside of the EU, EEA and Switzerland or (2) if the employee is a third-country national and works in the Czech Republic based on a Czech residence/work permit, it is important to verify whether the employee needs a valid residence permit and/or work permit to be able to work legally in that country. We advise always checking such requirements with a local legal counsel.

Lastly, employees who are third-country nationals and reside and work in the Czech Republic based on a Czech residence permit must continuously fulfil the purpose for which their permit was issued (e.g. employment). Longer stays outside the Czech Republic (e.g. two months) may suggest that the third-country national does not fulfil the purpose of the Czech permit, which may result in cancellation of their permit by Czech authorities. Therefore, it is recommended that the period of remote work abroad be monitored and limited to avoid this risk.

There is still an absence of occupational health and safety regulation for remote working even after the amendment of the Labour Code in 2023. The law is silent on the issue, and thus an employer’s ability to fulfil OHS standards for remote workers remains a complicated issue.

Similarly problematic is the lack of regulation of remote work from abroad. The requirement to comply with the general statutory rules triggers additional considerations and risks for the employers who want to allow their employees to work remotely from abroad.