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The Legal Nature of a Wage Statement and Why a Signature Is Not Mandatory

The [Labour Code] (§ 113) distinguishes between several ways of determining wages: by an employment contract or other agreement (a bilateral agreement), a collective agreement, internal regulations, or a wage statement (a unilateral act of the employer). This distinction is crucial for understanding the situation when an employee refuses to sign.

A wage statement is legally characterized as a unilateral legal act. This means that the employer issues it at its discretion (while observing the rules for the [minimum and guaranteed wage] and equal treatment) and does not need to obtain the employee's consent for its issuance or amendment. The signature, which is commonly required in practice, does not affect the validity of the act but serves as confirmation that the employee has been acquainted with its content and that the statement has been delivered to them.

This is a key legal distinction that managers and HR professionals often overlook. When an employee refuses to sign, they are not preventing the statement from taking effect, provided the employer fulfills its delivery obligation. The lawyers at the Prague-based ARROWS law firm regularly encounter this misunderstanding and help clients correctly set up their delivery processes.

If an employee refuses delivery at the workplace, the document is considered delivered on the day the refusal occurred. The provisions of Section 334 et seq. of the Labour Code lay down strict rules for the delivery of documents, which include wage statements, and the employer must deliver the statement in person. If you are setting up internal delivery processes or dealing with disputes over the validity of wage documents, it may be useful to consult on the procedure within the scope of commercial and litigation disputes. If you are dealing with setting up wage processes, document delivery, or related labour law documentation, an overview of our services in the area of labour law may also be useful.

Delivery and Fiction of Delivery: What to Do in Case of Refusal of Receipt

One of the most common scenarios is when an employer delivers a statement at the workplace and the employee refuses to accept it. Many employers mistakenly believe that by this refusal, the employee has prevented delivery.

If an employee makes it impossible to deliver a document by refusing to accept it, the document is considered delivered on the day this refusal occurred. A condition under Section 334a(2) of the Labour Code is that the employee was informed of the consequences of refusal, which should be stated in the handover protocol. In practice, it is also a good idea to verify whether this is part of a broader problem in the relationship setup (e.g., with external collaborations), which is also related to our new article External Contractors versus Employees: How to Correctly Set Up Contractual Relationships and Eliminate the Tax Risks of Disguised Employment.

The law requires the employer to bear the burden of proof, meaning they must be able to prove that delivery (or an attempt at it) occurred. In practice, this is handled using witnesses, data boxes, or electronic systems. If you need to unify internal documents (wage statements, handover protocols, and instructions) and set them up to withstand an inspection or dispute, legal support in the area of contracts and negotiations can help.

It is essential for the employer to have a written record, signed by at least two witnesses present, stating that the statement was offered to the employee and they refused to accept it. This creates strong evidence for a potential dispute.

If the employee has a [data box for a natural person] set up, the employer can deliver the wage statement to it. According to Section 335a of the Labour Code, the employee's consent is not required for this method of delivery. If the employee does not log into the data box within 10 days of delivery, a fiction of delivery occurs, and the statement is considered delivered.

A document is only delivered when the employee confirms receipt with a data message signed with a [recognized electronic signature]. For delivery to a private email or via internal systems, prior written consent from the employee is required under Section 335 of the Labour Code, and the disadvantage is that no fiction of delivery applies to this method.

A Common Mistake: The Wage Statement as an "Integral Part" of the Employment Contract

There is a very common mistake that employers make. They include a sentence in the employment contract stating that the wage is determined by a wage statement, which is an integral part of the employment contract.

As a result, the employer cannot then change the wage unilaterally, but only by agreement, which requires the employee's consent. A court may conclude that by this arrangement, the parties elevated the wage statement to become part of the contractual agreement.

If an employer in such a case issues a new wage statement with a lower wage without the employee's consent, this change may be invalid, and the employer will have to pay the difference up to the original wage amount, including interest on late payment.

The lawyers at the Prague-based ARROWS law firm recommend reviewing employment contracts and ensuring that the reference to the wage statement is formulated for informational purposes only, not as part of the contract.

Electronic Delivery in 2026: Beware of the Differences

Legislative developments and digitalization (including amendments to the Labour Code from 2023–2025) have brought clear rules to delivery.

If the employee has a data box, this is the safest route for the employer because it does not require consent, and after 10 days, a fiction of delivery occurs. The data box works as a safeguard even if the employee does not open the message.

For emails and portals, the Labour Code (§ 335) still presents obstacles. If you are not delivering to a data box, you must have the employee's consent, and delivery is only effective if the employee confirms receipt, as the fiction of delivery does not apply here.

Therefore, in a situation where you expect conflict or refusal, personal delivery with witnesses or delivery to a data box is paradoxically more reliable.

Risk Table: How to Defend Against Mistakes and How ARROWS Helps

What to Do in Practice: A Detailed Procedure for Employers

If an employee refuses a wage statement, proceed systematically and follow these steps.

Present the wage statement to the employee at the workplace and have two witnesses ready. This first step is crucial for any future evidentiary process.

If the employee refuses to accept the statement, inform them that the document is thereby considered delivered, and then draw up a record of the refusal with the witnesses' signatures. The wording should clearly state that employee XY refused to accept the wage statement on a given date and time and was informed of the consequences.

If personal contact is not possible, check if the employee has a data box and send the statement there. Delivery to a data box is an effective alternative to personal handover.

Deliver the statement so that the employee has it at their disposal before the start of the shift to which the new wage applies. Respecting deadlines is key to the validity of the wage change.

Carefully store all documents, such as the protocol, data message delivery receipt, or postal certificate of posting. Archiving these documents is your insurance for a potential inspection or dispute.

If you are unsure about the procedure, it is safer to consult the entire matter with an expert. The lawyers at the Prague-based ARROWS law firm can prepare the correct procedures and documents tailored to your situation.

Liability for Errors: Sanctions and Fines

Incorrect procedures in remuneration and document delivery can have costly consequences. According to the [Act on Labour Inspection], offenses in the area of remuneration can result in a fine of up to CZK 2,000,000, and the Labour Inspectorate checks not only the actual payment of wages but also the formal correctness of their determination and delivery.

An even greater risk is wage arrears, where in the case of an invalid wage reduction, the employer must pay the difference for the entire duration of the dispute, including statutory interest on late payment and legal representation costs.

Final Summary

An employee who refuses to sign or accept a wage statement does not prevent its validity, provided the employer knows their rights and proceeds correctly. A wage statement is a unilateral act, and the key is to prove that the statement entered the employee's sphere of control or that the employee frustrated the receipt.

Employers should rely on verifiable methods, namely personal delivery with witnesses or a data box. Beware of emails without an electronic signature and confirmation, which may not be recognized by a court as proper delivery.

The biggest threat is often not the delivery itself, but inappropriate wording in the employment contract, so check whether your wage is agreed by contract instead of being determined by a statement.

If you want to be certain and avoid sanctions or court disputes, entrust the setup of your wage agenda to experts. The lawyers at the Prague-based ARROWS law firm are ready to help you, and you can contact us at consultation@arws.cz.