From the New Year, a number of significant changes have taken place in the area of labour law, in social insurance and health insurance contributions, in taxes and travel expenses, and also in connection with the increase in pensions in 2022.
For example, on 1 January 2022, the basic rate of the minimum wage increased from CZK 15 200 to CZK 16 200 per month. The government also has changed the basic amount of old-age, disability, widow’s, widower’s and orphan’s pensions - for the year 2022 it amounts to CZK 3 900. The Ministry of Labour and Social Affairs (MLSA) increased the reduction limits for the adjustment of the daily assessment base (DAB) valid from 1 January 2022 for the calculation of the amount of sickness benefits, which we will present to you in more detail in the newsletter. You will also learn new information about, for example, paternity leave or long-term care and more news of note.
From 1 January 2022, there is an increase in the (basic) unseizable amount, as well as the limit of the fully seizable remainder of net wages (i.e., the calculation base), applied during enforcement deductions from wages and similar income.
The basic rules for providing compensation for travel expenses remains unchanged. Employees in an employment relationship continue to be entitled to compensation, as are (under certain conditions) employees performing activities according to agreements to perform work or fixed work agreements, or executives and members of statutory bodies.
Taxpayer discount An increase to the taxpayer discount was approved to CZK 30 840 in 2022 from the previous CZK 27 840, which represents an increase of CZK 3000 per year (just like last year).
The minimum assessment base for the payment of health insurance in 2022 amounts to CZK 16 200 per month, the minimum amount of the monthly premium amounts to CZK 2 187 (CZK 16 200 x 13.5% = CZK 2 187).
The maximum assessment base for the payment of premiums for social security in 2022 amounts to CZK 1 867 728. Its amount is specified as 48 times the average wage that, for the purposes of the premium for the year 2022, amounts to CZK 38 911 (CZK 38 911 x 48 = CZK 1 867 728).
The Ministry of Labour and Social Affairs (MLSA) in Announcement No. 380/2021 Coll. from 11 October 2021 increases the reduction limits for the adjustment of the daily assessment base (DAB) valid from 1 January 2022 for the calculation of the amount of sickness insurance benefits. The new reduction limits are as follows:
Government Decree No. 356/2021 Coll. changes the basic amount of old-age, disability, widow’s, widower’s and orphan's pensions - for the year 2022 it amounts to CZK 3 900.
As of 1.1.2022, the basic rate of the minimum wage has increased from CZK 15 200 to CZK 16 200 per month through Government Decree No. 405/2021 Coll., which amends Government Decree No. 567/2006 Coll., on the Minimum Wage, the Lowest Level of the Guaranteed Wage, the Definition of Aggravated Working Conditions and the Amount of the Wage Bonus for Aggravated Working Conditions, as later amended.
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