Avoiding the Švarc System: Lawful Use of Self-Employed Contractors

Mgr. Jakub Oliva, LL.M., MSc.
Mgr. Jakub Oliva, LL.M., MSc.
12.5.2026 | ARROWS law firm

Many manufacturing and construction companies work with self-employed installers and designers. What may look like an efficient solution can in fact be an illegal “Švarc system” arrangement, with heavy fines of up to CZK 10 million. The Labour Inspectorate and the Financial Administration are intensively inspecting dependent work. Find out how to identify the risks and properly structure contractual relationships so that your cooperation with self-employed contractors remains lawful and your company stays protected from sanctions.

In the image, we see a lawyer discussing the topic of the “Švarc system” (bogus self-employment).

Quick summary 

  • What matters is always the substance, not the form of the contractual relationship. A signed “contract for work” with an installer is insufficient, because the Labour Inspectorate assesses the actual nature of the cooperation, such as working hours, place of work, the management relationship, and other indicators of dependent work.
  • Penalties for the švarcsystém are severe. The fine for a legal entity can be up to CZK 10 million and can be combined with a ban on activity for two years and publication of the decision. The Czech Financial Administration is also actively involved, focusing on the tax and social-security impacts of the švarcsystém.
  • There are three key rules for lawful cooperation with self-employed contractors (OSVČ): clear contractual scope (what is delivered, not how the work is performed), the supplier’s independence from a single client, and personally bearing business risk.

What has happened with the švarcsystém recently – legal developments

In recent years, there has been a significant escalation in legislative practice in the fight against the švarcsystém under Czech law. The maximum fine for a legal entity or a self-employed individual who enables the performance of illegal work was increased to CZK 10 million by an amendment to the Employment Act, which took effect on 1 July 2023. At the same time, stricter assessment of what is considered illegal work has been applied for a long time.

The requirement of “continuity” is no longer primarily decisive as one of the main characteristics for determining illegal work. This means it is enough for an inspection to identify even a few signals of dependence and the worker’s subordinate position, and it does not have to prove dozens of months of systematic work. Inspectors can therefore focus on the very nature of the relationship, not its duration.

Moreover, from 2026 the State Labour Inspection Office (SÚIP) will intensify its inspection activities in the Czech Republic. This is no longer merely random oversight. Inspections are carried out in a planned manner and are targeted directly at companies in sectors where the švarcsystém occurs most frequently: construction, manufacturing, IT, logistics, and services.

The Czech Financial Administration also participates in uncovering hidden employment relationships, as from its perspective this constitutes tax evasion and leads to additional assessments of VAT and social and health insurance contributions. In practice, it is therefore worth reviewing how relationships are set up also from the perspective of employment law, because additional assessments and penalties usually follow precisely from a conclusion that dependent work exists. The most important message for you so far: inspections are not just a threat. Thousands take place every year, and if you operate in higher-risk sectors, your chances of an inspection in the next 24 months are significant.

How the Labour Inspectorate defines the švarcsystém – indicators of dependent work

This is where we get to the heart of the issue. It is important to understand that the Labour Code does not define the švarcsystém directly. It defines so-called dependent work and provides that such work must be performed within an employment-law relationship; no other solution is lawful under Czech legislation. Any dependent work outside an employment-law relationship, including work performed on a trade licence (IČO), is therefore illegal. If you are considering alternatives such as DPP/DPČ, an overview of the new limits and contributions for agreements to perform work in 2026 may also help.

The Labour Code defines dependent work by the following indicators (pursuant to Section 2(1) of Act No. 262/2006 Coll., the Labour Code):

  • Work in a relationship of the employer’s superiority and the employee’s subordination – the employee accepts the employer’s instructions regarding the manner, time, and place of performance of work.
  • Work in the employer’s name – the worker does not represent their own business interests.
  • Work performed according to the employer’s instructions – performance is not a matter of the worker’s free decision, but is managed and controlled by the principal.
  • Personal performance of work by the employee for the employer – the worker cannot, without consent, delegate the work to a third party.
  • Work performed at the employer’s expense and responsibility – the employer bears responsibility for the result and for any damage to third parties.
  • Work performed during working hours at the employer’s workplace or at another agreed location.

If the relationship between your s.r.o. and an installer or designer meets some or all of these indicators, it constitutes dependent work. If such work is not covered by an employment contract or an agreement to perform work or an agreement on working activity, it is considered illegal employment under Czech law, i.e., the švarcsystém.

Practical signs of the švarcsystém for installers and designers

In practical inspections, the Labour Inspectorate monitors specific conduct. For installers and designers in a manufacturing s.r.o., it typically looks like this:

Time limits and work management – The installer arrives every day at 7:00 and leaves at 15:30. They record their time in the attendance system alongside “regular” employees.

Design is not the result of a single project, but an ongoing output that the designer produces according to the project manager’s instructions, contributes to meetings where they receive feedback and corrections. All of this points to managed work with a fixed rhythm.

Place of performance – Both groups work in your company’s offices and workshops. Installers are given keys, have assigned workstations, and use all equipment (machines, software, safety equipment).

Designers sit in the office next to other employees, using a company computer and software with licences paid for by the s.r.o.

Part of the team – Both the installer and the designer are integrated into the work process. They participate in teambuilding events, training, and meetings.

Their name appears in internal communications and on projects as part of the team, not as an external supplier.

Exclusivity – The installer works exclusively for your s.r.o., or is explicitly prohibited from working for competitors. Likewise, the designer devotes their capacity primarily to you. It is not a Wednesday morning that they “rent out” to other clients on their own.

Financial aspects – Both individuals receive a monthly invoice for an “hourly rate” or a “monthly retainer”, which in practice corresponds to the wage of an employee in this field. If a month is not at 100% capacity, the invoice is lower, but on average they earn the same as an employee. They never charge their own costs for equipment, travel to the workplace, etc.

Liability – If an installer damages a part or a designer creates material that is not in order, the s.r.o. bears liability towards clients. It is not the installer’s or the designer’s responsibility.

If they are injured at work, an ambulance is called and the s.r.o. deals with the accident report.

Absence of individual business risk – The installer and the designer are not working on their own account. They do not build a portfolio, do not obtain business orders, and are not exposed to competition.

Their “income” is a monthly invoice for a predefined capacity.

If more of these elements appear in your cooperation, it is a signal. Inspectors check precisely this – not the contractual label, but the actual conduct.

New: The impact of the transposition of the European Directive on platform work in 2026

During 2026, the Czech Republic will transpose the European Directive on improving working conditions through platforms (Directive (EU) 2024/1628). Although this Directive is intended primarily for digital platforms (e.g., in transport and delivery), its transposition into the Czech legal system may bring important changes in how dependent work is understood and evidenced, which may also affect other sectors.

Its key element is the introduction of a rebuttable presumption of employment for persons performing work for a digital platform, provided certain indicators of control over the performance of work are met. These indicators may include, for example:

  • setting the level of remuneration,
  • supervision of work performance,
  • restricting the freedom to organise one’s work or working hours,
  • restricting the ability to establish business relationships with other entities,
  • control over the worker’s appearance or conduct.

What does this mean for you in practice? Although the Directive primarily concerns platforms, Czech law will have to reflect the principles for assessing dependent work based on the degree of control.

This may lead to an even greater emphasis, even in traditional industries, on the actual degree of control and management by the contracting party. If you claim that your designers and installers are not “subordinate” – they work flexibly, have freedom in the method, and manage their own time – this will become an even more critical defence against a fine.

Most common questions on the risk of the švarcsystem and cooperation with self-employed contractors (OSVČ)

1. Does this mean we will no longer be able to provide benefits to our OSVČ contractors?
It is not that straightforward. Providing benefits itself (e.g., insurance, meal allowances, training) does not automatically mean that a person is an employee. What matters is whether these benefits are offered to external suppliers as part of a business relationship, not exclusively to “employees”. However, if everything else looks like typical employment (a managerial relationship, personal performance, the company’s name), benefits do not change that. The attorneys of ARROWS, a Prague-based law firm, can review your contracts and practice to ensure that benefits are not used as a tool to disguise employment.

2. How should I act if the labour inspection claims the relationship is dependent work, but I claim it is business-to-business contracting?
Evidence will be decisive. If you have a contract that clearly defines the outcome (what is delivered), a work process without detailed management, and the installer in fact also works for other clients, you have arguments. If you have only budgets and invoices without real evidence of independence, you will be in trouble. It is important that your documentation is evidential, not merely formal. ARROWS, a Prague-based law firm, will help you prepare the right documents for a potential defence.

Risks and sanctions for the švarcsystem

Let’s be specific. When the labour inspection uncovers that an installer or designer is in fact working under the švarcsystem, a range of sanctions follows. Many of them are not only financial, but also have long-term consequences for your company.

Fines and bans

For a legal entity or a self-employed natural person (i.e., your s.r.o. or you as an OSVČ entrepreneur who hires installers):

  • Fine: at least CZK 50,000, up to CZK 10,000,000 – depending on the seriousness, scope and number of affected persons (under Section 139a(1)(a) of the Employment Act, as amended effective from 1 July 2023).
  • Ban on activity: up to 2 years (for example, a ban on construction or manufacturing activities, under Section 139a(2) of the Employment Act).
  • Publication of the decision: Your name will be published on the official notice board of the State Labour Inspection Office (SÚIP) for 1 year (under Section 139a(3) of the Employment Act).
  • For a natural person (an installer or designer working under a trade licence/ID number who performs illegal work): a fine of up to CZK 100,000 (under Section 139a(1)(b) of the Employment Act).

However, it should be noted that, as part of the transposition of the Directive on platform work and the related discussions in the Czech Republic, it is being considered whether natural persons (workers) should be penalised only in cases of significant wrongdoing, and not automatically.

Much more aggressive enforcement is taken against employers who order the work. The inspection understands that the worker is often in a disadvantaged position and finds it difficult to say “no”.

Additional assessment of insurance contributions and taxes

The fine is only the beginning. If the labour inspection identifies the švarcsystem, it is typically followed by an additional assessment of social security and health insurance contributions retroactively for up to 3 years. This means the company will face:

  • Unpaid employer contributions to social security (24.8% of the assessment base, for 2026). Contribution rates can be found on the website of the Czech Social Security Administration.
  • Unpaid employer contributions to health insurance (9% of the assessment base, for 2026). Contribution rates can be found on the website of the General Health Insurance Company.
  • Penalties and default interest.

For the three-year period alone, the total amount for one installer or designer can reach hundreds of thousands of Czech crowns.

Tax and legal consequences

The Czech Financial Administration may separately assess whether this constitutes tax evasion. If it concludes that you improperly deducted costs or issued invoices without real economic substance, this may also serve as a basis for criminal proceedings for fraud.

The employee (i.e., the person who was formally an OSVČ) has the right to later claim so-called “retroactive performance” – i.e., employee benefits that they were deprived of by not paying insurance contributions. In practice, this means they may claim payment of sickness benefits they did not pay for, or even pension insurance.

Potential issues

How ARROWS can help (office@arws.cz)

High fines and retroactive assessment of social security and health insurance contributions

We will provide a legal analysis of your contracts and practices to reduce the risk of penalties; in the event of an inspection, we will represent you and protect your interests before the inspectors.

Ban on activity and reputational damage

We will prepare arguments against the ban; we will represent you in proceedings before the court or the administrative court.

Tax audit and assessment of tax evasion

We will liaise with the Financial Administration of the Czech Republic, ensure your position is properly explained and prevent any additional tax assessments and penalties.

Employees claiming retroactive entitlements

We will support your s.r.o. in negotiations with employees and, if necessary, in court disputes.

How to structure contractual relationships correctly – a practical approach

Now comes the constructive part. So how do you set up the right contractual relationship with installers and designers in your s.r.o. so that it is legal and also works well in practice?

Step 1: Decide whether it is an employee or truly an external self-employed contractor (OSVČ)

The first decision is this – if you engage these people on a long-term basis and their work is part of your core business (manufacturing, installation), the safest solution is to move them into an employment relationship.

It is not cheaper and it comes with a number of administrative obligations, but you avoid the švarcsystém. Inspections are intensifying, so the “savings” on insurance contributions may come back to you in the form of high fines and retroactive assessments.

If you opt for the OSVČ solution, it should truly be an external supplier. This is a person who has multiple clients, works under their own business ID (IČO), bears entrepreneurial risk, and whom you can hire and terminate flexibly.

Step 2: The contract must be very specific about the RESULT, not the PROCESS

This is the key difference. Contracts with OSVČ should define:

  • What is being delivered – for example: “The Contractor undertakes to carry out the installation of 50 complete assemblies of type X in technical quality according to standard Y, with a completion deadline of the 30th day of any month.”
  • Do not confuse it with: “The Contractor will be present in the workshop from 7:00–15:30 and, under the supervision of the workshop manager, will perform work according to their instructions.”

The second case is clearly švarcsystém. The first is exactly what you want – the result is defined, but the way to achieve it is up to the OSVČ.

Step 3: Ensure the installer or designer has visible independence

In practice, this means:

  • They work for multiple clients – or at least have the legal ability to do so (the contract does not include a non-compete clause or a ban on working for others).
  • They work from a different location or flexibly – if technically possible (for example, a designer can work from home or their own office), let them do so.
  • An alternative is to agree on a lease of space at your premises, rather than having them “work in the s.r.o.’s office”.
  • They do not follow detailed instructions but deliver outputs – you should not say: “On Monday you will incorporate this, on Tuesday that.” You should say: “By 31 March you will deliver the design for these five products.”
  • They do not procure equipment – if they must use your equipment, this should be agreed in the contract as a “rental/service of equipment”, not as a standard part of performance.
Step 4: Not attendance tracking, but records of performance

An installer should not be recorded in attendance alongside employees. The correct approach would be for them to:

  • Keep their own time records – and invoice you accordingly (e.g., “30 hours in April at CZK 600/hour”).
  • Be responsible for meeting the contractual deadline – if they miss it, it is a matter between you, not a matter for reprimands from a supervisor.
  • Not be recorded in employee systems – if you have an attendance system, they should not appear there. The equivalent is an overview of invoices for individual months.
Step 5: Benefits and insurance – be cautious

Providing benefits in itself does not necessarily prove employment. However:

  • If you provide benefits, set them out in a written agreement. For example: “The OSVČ may insure their liability at their own expense. If they do so, the s.r.o. will reimburse them CZK XXX per year as a contribution towards the insurance premium.”
  • Benefits should not be referred to as “employee” benefits – that sends the wrong signal to the inspector.
  • Provide them to all OSVČ in the same way so that it looks like a business practice, not “disguised employment”.
Step 6: Facilities and work equipment

If an installer is tied to your workshop or a designer to your office, you should:

  • Agree on a lease of space within the contract – for example: “The OSVČ is entitled to use workstation XXX in the office room free of charge from 9:00 to 17:00 on business days for the purpose of creating designs.”
  • Clearly agree on equipment – what you provide to the OSVČ and what they must arrange themselves.
  • Not record the OSVČ as an employee in your system – if you use access cards, the OSVČ should have their own, labelled as an “external partner”, not an “employee”.

Potential issues

How ARROWS can help (office@arws.cz)

Incorrect contractual wording that raises suspicion of švarcsystém

By reviewing and revising your OSVČ contracts, we will ensure they focus on the result, not the process, and include clear indicators of independence.

Uncertainties in records, attendance tracking, and work management

We will advise you on how to keep proper performance records so that they cannot be interpreted as employee attendance.

Conflict during a labour inspection – interpretation of the actual circumstances

In the event of an inspection, we will defend you and present arguments based on your documentation and actual practice.

Readiness of documentation for tax and insurance inspections

We will ensure your documentation is robust and clearly demonstrates the independence of the OSVČ.

What impact does the increased focus on illegal work have?

The State Labour Inspection Office (Státní úřad inspekce práce) launched a systematic inspection programme in 2026 focused specifically on illegal employment. According to the plan, inspections will focus on:

  • Construction, manufacturing, and services – precisely the sectors where installers and designers most commonly appear.
  • Employment of foreigners and posting of workers – here, inspections will focus not only on the švarcsystém involving Czech nationals, but also on foreigners working without the proper permits.
  • Deadlines and notification obligations – the inspection authority will be very strict about whether employment relationships are duly reported and whether documentation is available at the workplace.

Inspectors are entitled to take photographic documentation and audio-visual recordings if this is necessary to fulfil the tasks of the inspection (under Section 6(1)(h) of the Labour Inspection Act). This means the inspection can be very thorough – inspectors are interested in what workers say to each other and what is really happening.

The Financial Administration of the Czech Republic, in turn, is focusing more intensively on tax aspects – i.e., whether invoices were issued for work that should have been classified as employment, and whether this route unintentionally contributed to tax evasion.

What does this mean for your s.r.o.? You must expect that over the next 24 months the likelihood of an inspection affecting you is quite high, especially if you operate in manufacturing or construction. You cannot rely on “everyone does it”.

Most common questions about a labour inspection when working with self-employed contractors (OSVČ) 

1. How should I prepare for an inspection if I know I have OSVČ installers?
First, have your documentation reviewed by an experienced attorney. We will check the contracts, record-keeping method, invoicing, and communication with the OSVČ. If it turns out that the relationship has the characteristics of employment, you still have the option to legalise it before the inspection, for example by converting it into an employment relationship or by fundamentally adjusting the contractual terms. The attorneys at ARROWS, a Prague-based law firm, can carry out a so-called legal audit to point out any issues.

2. Can the labour inspectorate come without prior notice?
Yes, it often comes unannounced. You should have all documentation in order and readily available – contracts, invoices, records. When an inspector appears, you should allow access and cooperate. If you do not cooperate, you face a fine of up to CZK 2,000,000 for a legal entity and up to CZK 100,000 for an individual (under Section 139(1)(c) and Section 139a(1)(b) of the Employment Act).

3. What if the inspectorate “tests it on people”?
Inspectors will speak with employees and OSVČ. They may ask: “Do you work for other companies? Who tells you what work to do? Who checks your quality?” The OSVČ or employees should know and be able to clearly state answers that match your contractual arrangement. This is not lying, but ensuring that everyone understands how the arrangement works.

If you decide that you will, after all, employ your installers internally under an employment contract, you should have high-quality work rules that clearly explain:

  • Working hours and their flexibility.
  • Occupational health and safety obligations.
  • Remuneration, bonuses, penalties.
  • Rules for overtime, holidays, sick leave.
  • Procedure for termination of employment.

It is equally extremely important to keep proper working time records so that they are verifiable. If the inspectorate checks them and finds that they match reality, you have clear evidence that the workers are employed.

If they differ and a worker listed in the “core group” never appears in attendance records, the inspectorate will know it is the švarcsystém. The attorneys at ARROWS, a Prague-based law firm, can arrange a review of your work rules and verify whether they comply with current employment law legislation under Czech law.

Specifics for the construction and manufacturing sectors – what you additionally need to address

In construction and manufacturing, there are additional obligations:

Occupational health and safety (OHS)

Whether employees or OSVČ, if they work at your workplace, you must ensure safe working conditions and OHS coordination. This means that:

  • Training – individuals must be familiarised with risks and OHS rules at the workplace.
  • Personal protective equipment – must be provided and used; however, for OSVČ it is essential that the OSVČ uses it at their own responsibility, or procures it themselves. Providing PPE by the client may be another sign of dependency.
  • Inspection and maintenance of equipment – all machines and tools available at the workplace must be in proper condition.
  • Accident log – if something happens at the workplace, it must be recorded.
  • Medical examinations – in some cases they are mandatory even for OSVČ if they are exposed to risk factors.

OHS inspectors come just as often as labour inspectors and combine their inspections. If they find safety deficiencies, this is added to the fines for the švarcsystém.

Insurance and liability

If you have an OSVČ installer and they are injured while working at your workplace, your liability for any health damage will be assessed under general principles of liability for damage, not under the regime of the employer’s strict liability for workplace accidents.

For their protection, the OSVČ should arrange liability insurance for damage caused by their activity. If the OSVČ does not have this insurance, it is a sign that they are not bearing entrepreneurial risk, which may be another argument for the inspectorate.

How to proceed if the inspection has already taken place

If the inspectorate has already affected you, the case is not lost. Here is the usual procedure:

  • The inspectorate carries out an inspection – the inspector will write up findings and give you time to respond.
  • You have the right to comment – within 30 days (often extendable) you can submit written objections and your arguments.
  • The inspectorate issues a decision – if it maintains its position, it will issue a decision on the offence and set the fine.
  • You can appeal – you have the right to file an appeal within 30 days to the superior inspectorate.
  • Court – if necessary, the matter may end up before an administrative court.

At any of these stages, having legal counsel is critical. The attorneys at ARROWS, a Prague-based law firm, have experience in the construction and manufacturing sectors and know which arguments inspectors respond to. They can:

  • Analyse the inspectorate’s findings and identify weak points in their position.
  • Prepare an expert statement to support you.
  • Conduct negotiations with inspectors and discuss the possibility of settlement or a reduction of the fine.
  • Represent you before the administrative court if it comes to litigation.

Without legal support, you risk that your statement will be poorly drafted and the inspectorate will surprise you with an argument you were not prepared to address.

Final summary

The švarcsystém is not merely a legal abstraction. It is a reality closely monitored by the State Labour Inspection Office (Státní úřad inspekce práce) and also by the Financial Administration. If you have installers or designers working on their own trade licence (IČO) who have been working long-term for your s.r.o., are on your premises, receive instructions, and have no opportunity to work elsewhere, then with a high probability this is the švarcsystém.

The consequences are not just a fine – it means an additional assessment of insurance contributions retroactively for three years, a ban on activity for two years, publication of your company online as a law violator, and reputational damage. The worst part is that it becomes detectable.

You have three options:

  • Legalise the relationship – hire these people as employees. It is more expensive, but it is safe.
  • Fundamentally change the contractual relationship – genuinely allow the self-employed contractors (OSVČ) to work independently, for their own output, for multiple clients. This is possible, but it requires a review of your processes.
  • Get help from professionals – the attorneys of ARROWS, a Prague-based law firm, can carry out a legal audit of your practice and propose the most optimal solution for your situation.

The sooner you act, the better. Inspections are approaching, and if they affect you and you are in breach, it will be too late. Do not hesitate and contact office@arws.cz – the attorneys of ARROWS, a Prague-based law firm, are ready to assist you with this issue, whether it is an audit, contract preparation, or representation during an inspection.

FAQ - Most common questions about working with self-employed contractors (OSVČ) and the risk of the švarcsystém

1. Can I have an installer working as a self-employed contractor (IČO) if they work only for me?
If they work only for you, this is one of the indicators of the švarcsystém. A genuine entrepreneur has multiple clients or at least the legal possibility to have them. If you mean “an installer only for us”, you should rather have them in an employment relationship. If you want to keep the IČO solution, they must have a real possibility to work for others and must not, in reality, be restricted from using that possibility. The attorneys of ARROWS, a Prague-based law firm, can advise you on what arrangement is safe.

2. How much time can installers or designers devote to your company so that it is not risky?
If they devote more than 50% of their time to your s.r.o. and do not devote it to anyone else, you are taking a risk. If they devote all of their time, the risk is very high. At least in theory, they should have “remaining capacity” available for other clients and actually use that capacity in practice.

3. What if we use self-employed contractors (OSVČ) through an agency? Is it legal?
Agency employment is a different legal regime. If it is truly an agency with its own insurance, its own workers, and responsibility, it is legal. But if the agency merely “leases” a person who then in fact works for you, and the agency only appears on paper, it is not legal. This is disguised agency employment. The Labour Inspectorate can tell the difference. ARROWS, a Prague-based law firm, can help you assess whether this is truly lawful outsourcing.

4. How long do we have to adjust the situation before an inspection comes?
You have no guarantee. Inspections take place unpredictably, although they often focus on sectors that are high-risk (construction, manufacturing). If you suspect that inspections affect your industry, do not delay. Contact office@arws.cz and arrange a legal audit. It is better to make changes yourselves based on expert recommendations than to wait for a surprise.

5. Is an OSVČ arrangement under a contract for work (smlouva o dílo) safer than a services agreement?
Both types of contract are risky if, in practice, the person behaves like an employee. What matters is not the name of the contract, but its content and the actual practice. A contract for work should be focused on a specific result (see the chapter “How to properly structure contractual relationships”). If it is only disguised ongoing work without a results-based focus, it is not safer. The attorneys of ARROWS, a Prague-based law firm, will work with the content of your contract and the actual course of the cooperation.

6. What is the difference between an “employee” and an “OSVČ” if the financial outcome is the same?
The difference is legal: an employee has protection under the Czech Labour Code (holiday, sick pay, protection against unfair dismissal, minimum wage), while an OSVČ is on their own and bears all business risk. An OSVČ must also pay social security and health insurance themselves (which the employer pays for an employee). At first glance, an OSVČ may see more money (lower contributions), but they do not have employee protections. Legally, however, the Labour Inspectorate assesses what the real conditions are, and if they have the characteristics of employment, it must be an employee, whether you like it or not.

Notice: The information contained in this article is of a general informational nature only and is intended for basic guidance on the issue under the legal framework as of 2026. Although we take maximum care to ensure accuracy, legal regulations and their interpretation evolve over time. We are ARROWS, a Prague-based law firm, an entity registered with the Czech Bar Association (our supervisory authority), and for maximum client security we are insured for professional liability with a limit of CZK 400,000,000. To verify the current wording of regulations and their application to your specific situation, it is necessary to contact ARROWS, a Prague-based law firm, directly (office@arws.cz). We accept no liability for any damages arising from the independent use of the information in this article without prior individual legal consultation.

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