Wage deductions
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.
- the living minimum of an individual is CZK 4 860 and the normative costs for housing is CZK 15 597
- the amount of the unseizable amount is CZK 13 638 (i.e., 2/3 of the living minimum and normative costs for housing)
- the basic unseizable amount for a dependant party amounts to CZK 3 409.50 (i.e., 1/4 of the amount of CZK 13 638)
- The amount above which the rest of the net wage will be reduced without restriction is CZK 30 685,50 (i.e., 1.5 times the sum of the living minimum and normative costs for housing)
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 2023, calculated and paid out in February 2023.