Wage deductions
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 subsistence level for individuals amounts toCZK 10 675 and it is the sum of the amount of the normative costs for housing (CZK 6 815) and the living wage (CZK 3 860)
- the unseizable amount for the debtor amounts to CZK 8006.25
- the basic unseizable amount for a dependant party amounts to CZK 2 668.75
- the amount above which the net wage can be deducted without limitation amounts to CZK 21 350
The employer applies the newly-calculated unseizable amount for the first time for the payment period in which the day from which these amounts change falls, i.e., the new unseizable amount influences the wage for the month of January 2022, calculated and paid out in February 2022.