Wage supplements 2026
This calculator works out the statutory wage supplements under Czech labour law — the legal minimum extra pay for overtime, night work, weekend work and public holidays. Enter your average hourly earnings and the number of hours, and it returns the supplement per hour and in total. Useful for employees checking their payslip and for payroll staff needing a quick reference to the 2026 legal minimums.
How wage supplements are calculated
The Czech Labour Code sets a minimum supplement for each type of work, derived from so-called average hourly earnings (AHE), which are calculated from gross pay in the previous calendar quarter. The calculator multiplies a percentage rate by your AHE and the number of hours.
Supplement per hour = AHE × rate; Total supplement = supplement per hour × number of hours
The statutory minimums for each type of work are:
- Overtime — at least +25 % of AHE (or compensatory time off).
- Night work — at least +10 % of AHE.
- Saturday and Sunday work — at least +10 % of AHE.
- Public holiday work — at least +100 % of AHE (or compensatory time off).
These are legal minimums. A collective agreement or internal regulation may set higher supplements.
Worked example step by step
Assume average hourly earnings of 200 CZK and 8 hours of overtime at the +25 % rate.
| Step | Item | Calculation | Amount |
|---|---|---|---|
| 1 | Supplement rate (overtime) | +25 % | 0.25 |
| 2 | Supplement per hour | 200 × 0.25 | 50 CZK |
| 3 | Number of hours | — | 8 h |
| 4 | Total supplement | 50 × 8 | 400 CZK |
So 8 hours of overtime earn a supplement of 400 CZK. This is added on top of the base pay for the hours worked; the calculator computes only the supplement itself, not the full remuneration.
What affects the result
- Average hourly earnings — the basis for every supplement; rises with your gross pay in the previous quarter.
- Type of work — a public holiday (+100 %) yields a far higher supplement than night or weekend work (+10 %).
- Number of hours worked — the supplement scales linearly.
- Collective agreement or internal rules — may set rates above the statutory minimum.
- Combined supplements — overtime worked at night on a weekend may stack several supplements at once.
When the supplement calculation helps and what to watch out for
The calculator gives a quick check of whether your employer pays at least the legal minimum. It does not include income tax or social and health insurance — the supplement is part of gross pay and is taxed like the rest of your wage. It also does not compute the base pay for hours worked, compensatory time off in lieu of a supplement, or special regimes (such as a supplement for difficult working conditions). Always verify the exact amount against your payslip and collective agreement.
⚠️ Indicative calculation, rates current for 2026. Not a substitute for an accountant or tax advisor — verify important decisions with the Czech Financial Administration.
FAQ
How much is the supplement for 8 hours of overtime at 200 CZK per hour?
At the +25 % rate the supplement is 50 CZK per hour, i.e. 400 CZK for 8 hours. Base pay for the hours worked is added on top.
What is the minimum overtime supplement?
At least 25 % of average hourly earnings. Alternatively, compensatory time off can be agreed instead of the supplement.
How much is the public holiday supplement?
The legal minimum is +100 % of average hourly earnings, or compensatory time off — effectively double the normal hourly pay.
What is the supplement for night and weekend work?
For both night work and Saturday/Sunday work the legal minimum is +10 % of average hourly earnings for each.
Is AHE based on current pay?
No. Average hourly earnings are determined from gross pay in the previous calendar quarter, not the current month.
Can supplements be combined?
Yes. If you work overtime at night on a weekend, the individual supplements can stack and be added to the wage together.
Are supplements taxed?
Yes, supplements are part of gross pay and are subject to income tax and insurance contributions like ordinary wages.
Can a supplement exceed the legal minimum?
Yes. The calculator computes the statutory minimums; a collective agreement or internal regulation may set higher rates.
Sources & legislation
📅 Last updated: 11 July 2026