This year there are changes to several taxes, benefits and compensations. In addition to the increase in the minimum wage, pensions are also increasing and sickness insurance is also being adjusted. We can also find news about compensation for travel expenses and medical examinations. Newly, in connection with the old-age pension, we encounter the childcare allowance, and the legislative regulation of paternity leave has also undergone changes.
As of 1.1.2023, the basic rate of the minimum wage has increased from CZK 16 200 to CZK 17 300 per month through Government Decree No. 465/2022 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.
Government Decree No. 290/2022 Coll. changes the basic amount of old-age, disability, widow’s, widower’s and orphan's pensions - for the year 2023 it amounts to CZK 4 040.
On 1.12.2022, an amendment came into force that introduces paternity leave as an important personal obstacle to work on the part of the employee. So far, employees have been taking parental leave in this situation.
The Ministry of Labour and Social Affairs (MLSA) in Announcement No. 319/2022 Coll. from 19 October 2022 increases the reduction limits for the adjustment of the daily assessment base (DAB) valid from 1 January 2023 for the calculation of the amount of sickness insurance benefits. The new reduction limits are as follows:
Effective from 1.1.2024, the obligation to pay sickness insurance premiums also arises for employees (until now, employees were only payers of pension insurance premiums). The total premium rate for employees from 1.1.2024 is 7.1%.
The minimum assessment base for the payment of health insurance in 2023 amounts to CZK 17 300 per month, the minimum amount of the monthly premium amounts to CZK 2 336 (17 300 x 13.5% = CZK 2 336).
The taxpayer discount and the tax advantage for children remain unchanged from 1.1.2023.
The basic rules for providing compensation for travel allowances 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.
From 1 January 2023, there is an increase in the (basic) unseizable amount, as well as a limit on the fully seizable remainder of net wages (i.e., the calculation base), applied during distraint deductions from wages and similar income.
From 1.1.2023, the amendment to Decree No. 79/2013 Coll., on Occupational Health Services and Certain Types of Assessment Care, has been in effect.
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