Scope: Part One–Part Six; Sections 4–29; pages 1–6.

The Act amends the rules governing social services and benefits for persons with disabilities, particularly in proceedings concerning care allowances and mobility allowances. It introduces the possibility of mitigating hardship when applying EU rules to care allowances for persons residing in the Czech Republic who do not receive a similar benefit from another EU country, adjusts the obligations of applicants, and transfers certain tasks between the Labor Office and the regional social security administration. The mobility allowance is increasing from CZK 2,900 to CZK 3,000, and authorities will adjust it automatically starting in 2027 without requiring a new application. At the same time, certain earlier changes in related amendments are being repealed or postponed, including the postponement of part of the effective date from July 1, 2026, to June 1, 2028.

Scope: Part One–Part Three; Sections 30d–71a; pages 1–7.

The Act amends the rules governing state social assistance, primarily with regard to the parental allowance, the prenatal parental allowance, and assistance for parents who are students. It introduces and clarifies digitized procedures, electronic filing, delivery, and case management, while some of the previous provisions are repealed or transferred between digitized and non-digitized benefits. For example, the monthly amount of the prenatal parental allowance is now set at CZK 15,000, along with rules for settlement after the child’s birth and the refund of overpayments. At the same time, selected provisions of Amendment No. 152/2025 Coll. are repealed, and the effective dates of the changes are spread across 2026 and 2027.

Scope: Part One–Part Three; § 28a–§ 191a; pages 1–5.

The Act expands the option of a one-time settlement for supplementary pension savings and, similarly, for supplementary pension insurance for certain participants with older contracts who have not yet met the standard conditions for payment. At the same time, it introduces transitional rules to ensure that affected participants do not lose their state contributions or their funds if their savings accounts were terminated in the interim period before the Act took effect. Due to this change, the tax regime is being amended in the Income Tax Act; the requirement to reach the age of 60 and the tax exemption for certain payments are now explicitly addressed. The result is easier access for some participants to a lump-sum payment and the elimination of the unfavorable tax and administrative impacts of the previous system.