As of 1.1.2024, the basic rate of the minimum wage has increased from CZK 17 300 to CZK 18 900 per month through Government Decree No. 396/2023 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. 286/2023 Coll. changes the basic amount of old-age, disability, widow’s, widower’s and orphan's pensions - for the year 2024 it amounts to CZK 4 400. The basic amount of the pension was thus increased by CZK 360 per month compared to 2023 for all pensions awarded before 1 January 2024.
The Ministry of Labour and Social Affairs (MLSA) in Announcement No. 313/2023 Coll. from 10 October 2023 increases the reduction limits for the adjustment of the daily assessment base (DAB) valid from 1 January 2024 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 2024 amounts to CZK 18 900 per month, the minimum amount of the monthly premium amounts to CZK 2 552 (18 900 x 13.5% = CZK 2 552).
As of 1.1.2024, some tax discounts for natural persons have been abolished in connection with the adoption of the consolidation package. This applies to the discount for a student (until 31/12/2023: Section 35ba (1) (f) of the Income Tax Act) and the discount for the placement of the child, i.e. school fees (this discount will be applied for the last time in the application for annual tax settlement...
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.
The amount of the lump sum for the reimbursement of costs for remote work is specified by the Decree of the Ministry of Labour and Social Affairs No. 397/2023 Coll. from 18.12.2023. From 1.1.2024, the flat rate of the reimbursement of costs for remote work is CZK 4.50 for each hour of work, in whole or in part, outside the employer’s workplace.
From 1.1.2024, there is a decrease 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.
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