What does the new definition of dependent work mean?

The assessment of illegal employment became stricter on 1 January 2026. Removing working time as a criterion significantly limits the arguments available to defend disguised employment arrangements. The change reflects modern working patterns in which employers do not strictly determine working hours, such as home working and telework.

What is changing?

As part of the fiscal consolidation package, an amendment to the Labour Code (Act No. 261/2025 Coll.) removed from the definition of dependent work the criterion of work performed “during working hours set by the employer”.

Dependent work is now defined by four criteria. It is work performed:

1. in a relationship in which the employer is superior and the employee subordinate,
2. personally by the employee for the employer,
3. according to the employer's instructions,
4. on behalf of the employer.

Who is affected?

• employers, the self-employed and freelancers

Practical impact

• a significantly higher risk of self-employment arrangements being reclassified as employment
• stricter inspections by the authorities (labour inspectorate, tax office)
• the argument that no working hours were set no longer applies (it was mainly used to explain why a relationship should not be considered dependent work)

The focus is on:

• actual control over the work
• the person's integration into the organisation
• how the work is actually performed

Recommendation: Review your contracts with external contractors and make sure they are set up correctly.

We organised a conference on disguised employment, where we shared insights and practical tips on structuring contractor models.

You can watch the video recording of the presentation HERE.

You can check the status of your contractor model using our simple Disguised Employment Audit tool.