Due to rising inflation and the subsequent increase in prices, the non-deductible amounts, the unseizable minimum and other parameters of enforcement deductions from wages have been valorised for the 1st and 2nd quarters as well as for the 3rd quarter of the year.

The limits on enforcement deductions from wages are based on:

1. the amount of the standard housing cost for one person in a rental apartment in a municipality with a population between 50,000 and 99,999 used for state social assistance purposes (regardless of the municipality, in which the debtor actually lives), even if the debtor does not live in a rental apartment,
2. and the minimum subsistence level of an individual.

Depending on points (a) and (b), the amount of the unseizable sums, i.e. the sums, which must in any event remain with the debtor, is determined. In addition, the amount of each third of the net wages is calculated after deduction of the unseizable amounts determining how much may be deducted for priority and how much for non-priority claims, or how much must remain for the obligor, as well as the amount, above which the deductions are to be made without limitation;

• the unseizable amount (not subject to enforcement) of the debtor-employee (or a person receiving certain amounts of money – e.g. specified social benefits, which are treated as wages during enforcement) reaches 3/4 of the amount of the individual’s minimum subsistence amount and the amount of the standard housing cost,
• the unseizable amount per dependent is 1/3 of the unseizable amount per debtor,
• the amount, above which the remainder of the net salary (after deduction of unseizable amounts) is deducted without limitation (or the amount up to which the remainder of the net salary is divided into thirds), reaches twice the total of the individual’s subsistence amount and the amount of the standard housing cost.

The employer shall apply the newly calculated unseizable amounts and other parameters for the first time for the pay period, in which the date, from which the amounts change, falls. Thus, the last increase on July 1, 2022 will only affect wages paid in August.

Author: Roman Burnus, Valérie Kovářová