An amendment to the Employment Act regarding employers’ reporting obligations related to the employment of foreigners will come into effect on 1 October 2025.

Under the current legislation, foreigners listed in Section 87(1) of the Employment Act must be reported to the relevant regional Labour Office on their first day of work. Therefore, the reporting obligation can be fulfilled anytime during this first day. Currently, employers face a fine of up to CZK 100,000 for failing to comply with the reporting obligation.

From 1 October 2025, however, the reporting obligation must be fulfilled before the employee starts work, i.e. before their first shift begins. If a foreigner performs work for an employer without this obligation being fulfilled, it will constitute so-called unreported work. Enabling unreported work will be classified as a special offence, for which a fine of up to CZK 3,000,000 may be imposed.

If the reporting obligation is fulfilled within at least five days from the start date, the Labour Office may postpone the matter (and thus not impose a fine), provided that no inspection concerning this obligation has already been initiated during that period.

Given the significant tightening of penalties, we recommend that employers set up internal processes to ensure that the reporting obligation is always fulfilled on time, in accordance with the new legislation.

If you have any questions about this topic, please contact the authors of this article – Dana Provázková a Michal Zahradník.

This document is a general communication and should not be regarded as legal advice on any specific matter.