Wage deductions
As of 1 January 2025, there is a change in the calculation of the non-forfeitable amount (Government Decree No. 465/2024 Coll.). It is now not possible to include a spouse or registered partner among dependants unless they have been granted an old-age pension, a second- or third-degree disability pension or an orphan's pension. For the purposes of enforcement, the only dependent will therefore be the child (unless enforcement has been ordered in favour of that child).
Calculation parameters from 1 January 2025
New calculation bases for enforcement deductions from wages and similar income:
- The living minimum of an individual: CZK 4 860 (unchanged from 2024).
- Normative housing costs: CZK 14 680 (3.4% increase compared to 2024).
- The amount of the unseizable amount: CZK 13 026.66 (i.e., 2/3 of the minimum living and normative costs for housing).
- The basic unseizable amount for a dependant party: CZK 3 256.66 (i.e., 1/4 of the amount of CZK 13 027).
- The amount above which the rest of the net wage will be deducted without limitation: CZK 29 310 (i.e., 1.5 times the sum of the living minimum and normative costs for housing).
Attention! The new non-deductible amounts are to be applied already in the calculation of wages for the period 12/2024.
Author: Martina Farářová, HR & Payroll Services, Manager
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