Starting in May 2025, the rules of the game are changing. An amendment to the Broadcasting and Television Fees Act (Act No. 348/2005 Coll.) introduces a new system that will significantly impact businesses of all sizes, entrepreneurs, and public institutions. While the change is often presented as “just a few extra crowns,” for legal entities it represents a shift in how fees are calculated, broader obligations, and increased administrative workload. Let’s take a closer look at the key points.
What’s Changing for Companies?
Exemptions for Small Entities
The amendment introduces exemptions aimed at supporting small and non-profit organizations:
- Companies with fewer than 25 full-time equivalent (FTE) employees
Example: A small accounting office with three employees (equal to 2.4 FTE) will pay no fees at all. - Associations and non-profit organizations
This includes sports clubs, cultural associations, etc. The exemption applies regardless of their size or number of devices. - Employers where more than 50% of staff are persons with disabilities
The amendment respects the principle of supporting social enterprises.
📌 Important: What matters is the number of full-time equivalents (FTE), not the number of individual employees – more on this below.
New Fee Calculation Based on Company Size
For all other companies and business entities, a new combined fee model will apply. It includes:
Radio License Fee:
- 1 fee per every started block of 25 FTEs
→ A company with 61 FTEs pays 3 fees - 1 fee per each rented vehicle equipped with a radio
→ Primarily affects companies in car rental, fleet management, or operational leasing
Television License Fee:
- 1 fee per every started block of 25 FTEs
- 1 fee per each device with a TV receiver in company premises
→ e.g., hotel lobbies, service waiting rooms, doctor’s offices, company kitchens
📌 Example in practice: A company with 75 FTEs and 2 rented vehicles with radios:
→ 3 radio fees (for FTE) + 2 for vehicles = 5
→ 3 television fees (for FTE)
= Total of 8 fees monthly (5 × CZK 55 + 3 × CZK 150 = CZK 1,125 per month)
Understanding Full-Time Equivalents (FTE)
This is a key new concept and a major departure from the previous system.
FTE (Full-Time Equivalent) is the sum of all employment contracts converted to full-time basis. For example:
- All relevant forms of employment (especially those with insurance obligations) are included.
📌 Recommendation: Ensure regular FTE calculations – ideally coordinated between HR and accounting. Incorrect reporting or failure to report may result in penalties.
Automatic Fee Adjustment Based on Inflation
The amendment also introduces an automatic fee valorization mechanism:
- When cumulative inflation reaches 6%, fees will automatically increase by 6%.
- The increase will take effect on July 1 of the following year.
- No new legislation will be required to enact this change.
💡 What does this mean for your budget?
Fees will rise periodically, similar to the minimum wage or subsistence minimum. It’s essential to incorporate this into long-term operating cost planning.
What Actions Should Companies Take?
- Determine Your FTE Count
- Use internal HR reports as the base
- Review agreements such as work contracts and job-related agreements
- Audit Equipment and Vehicles
- Inventory company premises – are there any TVs?
- Do you rent out vehicles with radios?
- Report Your FTE to Czech Radio
- Deadline: June 30, 2025
- The online form is available at poplatek.rozhlas.cz
- Update Your Payments
- Adjust standing orders, SIPO, or other payment methods
- We recommend reviewing this during the Q2/2025 financial close
Accounting and HR Implications
- New Analytical Accounts – Some companies are introducing dedicated accounts to track broadcasting fees
- Regular FTE Updates – e.g., as part of monthly or quarterly HR and payroll processes
- Internal Guidelines and Training – Larger firms are implementing internal policies on fee calculation and management, including assigning responsibilities across departments
Summary
The updated law modernizes the broadcasting fee system but also introduces new requirements for businesses:
- More transparent calculation based on actual company size (FTE)
- Exemptions for small and non-profit entities
- Mandatory reporting, accurate calculations, and payment adjustments
- Inflation-based increases without new legislative approval
Now is the ideal time to prepare your internal processes to avoid errors or penalties. The change also brings new responsibilities—particularly for accounting, HR, and CFO teams.
Sources & Further Information:
- Czech Radio: Overview of Changes
- Czech Television: Summary of Amendments
- Full Text of Act No. 348/2005 Coll. (as amended by Act No. 121/2024 Coll.)