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CZ Wage Surcharges (příplatky)

Statutory Czech wage surcharges for overtime, public-holiday, night, weekend and difficult-environment work, the wage for overtime hours and the minimum wage top-up, from dated rates, on either payroll engine.

What it is for

The Czech Labour Code entitles an employee to a příplatek on top of the wage for work at certain times or in certain conditions. This module computes five of them:

• overtime (práce přesčas),
• public holiday (práce ve svátek),
• night work (noční práce),
• Saturday and Sunday (práce v sobotu a v neděli),
• difficult working environment (ztížené pracovní prostředí).

It also pays the wage for overtime hours (dosažená mzda) next to the overtime surcharge, and the minimum wage top-up (doplatek do minimální mzdy) when the wage falls below the minimum wage.

The module holds the dated percentages, the dated minimum wage, two contract fields and the arithmetic, and installs without a payroll engine. The salary rules come with its engine bridge (see Payroll engines). It is part of the Czech payroll family.

There is no Czech counterpart to the Slovak stupne náročnosti: since 1 January 2025 the private sector has one minimum wage for every job.

Legal background

All references are to the Labour Code, private-sector mzda. Every figure is a minimum (nejméně).

An overtime hour is paid its wage and the surcharge (§ 114 odst. 1); neither is owed where the wage was agreed with overtime already in it, for at most 150 hours a year (§ 114 odst. 3). A wage below the minimum wage is topped up; overtime pay and the surcharges do not count towards the minimum wage (§ 111 odst. 1). The top-up is the difference per hour worked against the hourly minimum wage, or against the monthly minimum wage where that was agreed, set or determined in advance; an agreement (DPP, DPČ) is always compared per hour (§ 111 odst. 2). The monthly minimum is reduced in proportion for a shorter working time or a month not worked in full (§ 111 odst. 6).

The aggravating influences (dust, chemicals, noise, vibration, split shifts and others) are defined by government regulation No. 443/2024 Sb., in force since 1 January 2025. The surcharges add up: an overtime hour on a Saturday night earns § 114, § 116 and § 118 together.

Setting it up

1. Install the bridge for your engine (see Payroll engines).
2. Check the rates under Employees → Configuration → Czech Wage Surcharges:
3. Czech Minimum Wage — one record per start date with the monthly and hourly amount. 2025 (20 800 Kč / 124.40 Kč) and 2026 (22 400 Kč / 134.40 Kč) are shipped; add the next year's record when MPSV announces it.
4. Czech Wage Surcharges — one record per start date with the percentages: Overtime % 25, Public holiday % 100, Night work % 10, Saturday/Sunday % 10, Difficult environment % 10, and Standard weekly hours 40. One record dated 1 January 2024 is shipped. If you pay more than the minimum, raise the figure or add a record dated from the agreement. Night work % (agreed) and Saturday/Sunday % (agreed) are empty; fill them in only if a collective or individual agreement sets another minimum. Only HR managers can change these records, and none of the five percentages can be zero.
5. On the contract template (Employees → Configuration → Contract Templates), group Czech Wage Surcharges:

Entering the hours

The hours of each kind are entered on the payslip — as an input on the OCA engine, as an Other Input on Enterprise:

The amount of the input is the number of hours. Night, weekend and difficult-environment hours are the same hours as ordinary work seen a second time, so enter them on top of the working time, not instead of it. If a worked-days line carries the same code (for example from your own work entry type with code NOCNI), that line wins over the input.

How the amount is computed

For each code: hours × hourly base × percentage, rounded up to the haléř, so that rounding never takes the payment below the minimum.

• Overtime Wage is the overtime hours × the employee's own hourly wage: the hourly wage of an hourly-paid employee, otherwise the monthly wage divided by the hours the contract schedules in the month. Record no overtime hours for an employee whose wage already includes overtime (§ 114 odst. 3).

• Minimum Wage Top-up runs after the wage replacements and before gross pay, so it is insured and taxed. The wage compared is the basic wage plus the allowances computed before it, less the overtime wage, the surcharges and the wage replacements (holiday, obstacles); the hours are the ordinary hours worked, without absences and overtime. On the hourly basis the top-up is (hourly minimum wage − wage per hour) × hours; on the monthly basis it is the monthly minimum wage, reduced by the hours worked against a full-time month of the company's calendar, less the wage.

• Hourly base for overtime, holiday, night and weekend is the employee's average hourly earnings as the Czech payroll module computes them (the previous quarter, or the override on the contract).

• Hourly base for the difficult environment is the hourly minimum wage (§ 117 odst. 2; § 3 of government regulation No. 443/2024 Sb., until 2024 No. 567/2006 Sb.), raised in proportion when the weekly hours of the company's working calendar are below Standard weekly hours (§ 111 odst. 5). An employee's own shorter hours (part-time, § 80) do not raise it. The surcharge is then multiplied by the number of aggravating influences.
• The surcharges enter gross pay, and so insurance and tax.

Payroll engines

Install the bridge that matches your Czech payroll engine. Neither installs itself.

• l10n_cz_hr_payroll_surcharges_ee — Odoo Enterprise Payroll: the five rules in the Czech structure and the five payslip input types.
• l10n_cz_hr_payroll_surcharges_oca — OCA payroll: the five rules in the Czech structure, each declaring its input.

Limitations

• Minimum wage top-up. Bonuses and other wage components count only if their salary rule runs before the top-up (sequence below 95); later ones are not counted, so the top-up can be too high. The Czech payroll module keeps its own copy of the minimum wage as a rule parameter; keep both in step. Choosing the monthly basis is your statement that it was agreed in advance.
• Compensatory time off for overtime (§ 114 odst. 1 and 2) is not tracked: enter overtime hours on the payslip only when they are paid.
• Public holiday hours are paid at 100 % whenever entered. Enter them only where the surcharge was agreed instead of compensatory time off.
• The company's working calendar stands for the standard week. The hourly minimum wage is raised only when the company's calendar has fewer weekly hours than Standard weekly hours. Keep the company calendar at the employer's stanovená týdenní pracovní doba.
• Average earnings come from the Czech payroll module, which counts only the basic wage of the previous quarter.
• The contract fields are on the contract template form only; a value reaches an employee when the template is applied to the contract.
• No Czech translation ships with this module, so its screens are in English.