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On 1 May 2025, an amendment to Act No. 348/2005 Coll., on Radio and Television Fees, came into force in the Czech Republic, bringing significant changes for employers regarding broadcasting fees. The most significant change is the introduction of a new system for calculating broadcasting fees for employers in the Czech Republic.
Broadcasting fees are now to be paid by all employers who employ at least 25 full-time employees. Meanwhile, smaller employers with fewer than 25 full-time employees will be exempt from this obligation.
Part-time employees are included in the total number of employees in proportion to full-time equivalent (FTE). Employees with Agreement to Complete a Job or with Agreement to Perform Work (DPP and DPČ) are not counted.
For example, if an employer employs 24 full-time (1.0 FTE) and 2 part-time employees, who are working on two thirds of full-time equivalent (0.6 FTE), the total number of full-time employees will be 25.2. Which means that the employer in question will be subject to liability for the broadcasting fee.
Employers who employ no more than 24 full-time employees, have more than 50 % disabled persons in their workforce, hold a television broadcasting license, or are registered associations or schools registered in the school register will be newly liberated from the broadcasting fee.
A transition period is currently underway. Employers currently subject to the broadcasting fee who employ at least 25 full-time employees are required to report the number of full-time employees to the Czech Television and the Czech Radio by 30 June 2025. Failure to do so may result in a surcharge.
For employers who have not yet been subject to the broadcasting fee, the deadline for registration has been set at 15 days from the effective date of the amendment, i.e. until 15 May 2025. Conversely, employers who have already been subject to the broadcasting fee but employ fewer than 25 full-time employees may declare that they will no longer pay the broadcasting fee due to the exemption.
If an employer reaches the limit of at least 25 full-time employees after the transitional period ends, they must notify Czech Television and Czech Radio within 15 days. Along with this notification, the employer must report the number of full-time employees.
Notifications can be submitted online via the websites of the Czech Television or the Czech Radio, by email, through a data box, or in writing.
Starting 1 July 2025, the monthly radio fee will be CZK 55 (cca EUR 2.2), and the monthly TV fee will be CZK 150 (cca EUR 6). For employers, however, the amount will be calculated according to the number of full-time employees.
Employers who lease vehicles will continue to pay radio and television fees for devices that are accessories of those vehicles. However, they will also be obliged pay fees based on the number of their full-time employees.
For more information do not hesitate to contact the team of Accace Legal – we are ready to help you comply with the new legal obligations.