Minimum wage from January 1, 2026
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September 1, 2025
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From January 1, 2026, the minimum wage in the 1st level of work intensity will increase by 915 € per month (from €816 in 2025), an increase of 99 € (+12,1 %). A higher minimum wage also increases hourly rates, statutory bonuses, net wages, and the cost of labor for employers. This article provides an overview of all the key figures for 2026.
How the minimum wage for 2026 was determined
The minimum wage was determined automatically how 60 % average nominal monthly wage two years ago. The average wage in 2024 was 1 524 €, 60 % of it is 914,4 €, after rounding 915 €.
Since 2026, the "automaton" has increased from 57 % on 60 %, which means faster growth of the minimum wage in the coming years.
Minimum monthly wage according to levels of work intensity (from 1 January 2026)
Methodology: the increase from 2020→2026 (€580 in the 1st level) is added to the minimum from 2020 (€580 in the 1st level).+335 €). Result for each level = €335 + €580 × coefficient.
| Degree (coefficient) | Calculation 2026 | Minimum wage 2026 | For comparison 2025 |
|---|---|---|---|
| 1 (1,0) | 335 + 580×1.0 | 915 € | 816 € |
| 2 (1,2) | 335 + 580×1.2 | 1 031 € | 932 € |
| 3 (1,4) | 335 + 580×1.4 | 1 147 € | 1 048 € |
| 4 (1,6) | 335 + 580×1.6 | 1 263 € | 1 164 € |
| 5 (1,8) | 335 + 580×1.8 | 1 379 € | 1 280 € |
| 6 (2,0) | 335 + 580×2.0 | 1 495 € | 1 396 € |
If an employee's salary does not reach the minimum wage entitlement for his or her grade, the employer is obliged to pay the difference (Section 120(1) of the Employment Act), unless remuneration is determined by a collective agreement.
Minimum hourly wage (from 1. 1. 2026)
The basis for a 40-hour week: 1/174 of the monthly salary. For shorter stipulated time, the hourly rate increases proportionally (× 40/38.75 or × 40/37.5).
| Level of difficulty of work | 40 hours/week. | 38.75 hours/week. | 37.5 hours/week. |
|---|---|---|---|
| 1 | 5,259 € | 5,429 € | 5,610 € |
| 2 | 5,925 € | 6,116 € | 6,320 € |
| 3 | 6,592 € | 6,808 € | 7,035 € |
| 4 | 7,259 € | 7,493 € | 7,743 € |
| 5 | 7,925 € | 8,181 € | 8,453 € |
| 6 | 8,592 € | 8,869 € | 9,165 € |
(Rounding to thousandths of a euro as for the minimum hourly wage.)
Supplements and other benefits tied to the minimum (minimum amounts from 1 January 2026)
The basis is the minimum hourly wage in the 1st level (40 h/week): €5,259/hour.
| Surcharge / performance | Rate (at least) | 2026 €/hour | 2025 €/hour | Change |
|---|---|---|---|---|
| Saturday | 50 % from the min. hourly wage | 2,6295 | 2,3450 | +0,2845 |
| Sunday | 100 % | 5,2590 | 4,6900 | +0,5690 |
| Saturday – reduced | 45 % | 2,3665 | 2,1105 | +0,2560 |
| Sunday – reduced | 90 % | 4,7331 | 4,2210 | +0,5121 |
| Night (non-risk) | 40 % | 2,1036 | 1,8760 | +0,2276 |
| Night (risky) | 50 % | 2,6295 | 2,3450 | +0,2845 |
| Night (non-rising) – reduced | 35 % | 1,84065 | 1,64150 | +0,19915 |
| Inactive off-site emergency (employee) | 20 % | 1,0518 | 0,9380 | +0,1138 |
| Difficult work performance (wage compensation) | 20 % | 1,0518 | 0,9380 | +0,1138 |
| Contract worker – working on a holiday | 100 % | 5,2590 | 4,6900 | +0,5690 |
Contributions and net salary from the minimum wage (monthly)
| Item | 2026 – with NČZD | 2026 – without NČZD | 2025 – with NČZD | 2025 – without NČZD | Change 2026 vs 2025 (with / without NČZD) |
|---|---|---|---|---|---|
| Gross salary | 915,00 € | 915,00 € | 816,00 € | 816,00 € | +99,00 / +99,00 |
| Employee contributions (13.4 %) | 122,61 € | 122,61 € | 109,34 € | 109,34 € | +13,27 / +13,27 |
| Tax base (gross – contributions) | 792,39 € | 792,39 € | 706,66 € | 706,66 € | +85,73 / +85,73 |
| NČZD per taxpayer | 497,23 € | – | 479,48 € | – | +17.75 / – |
| Taxable salary | 295,16 € | 792,39 € | 227,18 € | 706,66 € | +67,98 / +85,73 |
| Advance tax (19 %) | 56,08 € | 150,55 € | 43,16 € | 134,27 € | +12,92 / +16,28 |
| Net salary | 736,31 € | 641,84 € | 663,50 € | 572,39 € | +72,81 / +69,45 |
Note: Contribution rates used in the example – employee total 13,4 % (social + health). NČZD: 497,23 € (2026) and 479,48 € (2025).
Employer's labor cost (monthly)
| Item | 2026 | 2025 | Change |
|---|---|---|---|
| Gross salary | 915,00 € | 816,00 € | +99,00 € |
| Employer contributions (36,20 %) | 331,23 € | 295,38 € | +35,85 € |
| Price of work (gross salary + contributions) | 1 246,23 € | 1 111,38 € | +134,85 € |