From January 1, 2026, a law on mandatory contributions to retirement savings products will come into effect. This law establishes the employer’s obligation to pay a contribution for the employee to a retirement savings product, i.e., to state-subsidized pension insurance or supplementary pension savings.
The mandatory contribution applies to employees performing work classified under public health protection regulations in the third category for workplace risk factors such as vibration, cold stress, heat stress, or overall physical strain.
The employer must pay a mandatory contribution of 4% of the assessment base for the calendar month in which the employee worked at least three shifts of risk work. A shift counts as risk work if more than half of the shift is spent performing risky work and the shift lasts at least 8 hours.
The employer transfers the contribution to the relevant pension account by the end of the first calendar month following the period. The law also establishes an employer reporting obligation to the employee.
