Government Regulation No. 548/2025 Coll., amending Government Regulation No. 595/2006 Coll., governing the calculation of non-seizable amounts in enforcement proceedings carried out by wage garnishment, introduces changes to wage deductions in enforcement proceedings with effect from 1 January 2026:
- New method for calculating the non-seizable amount – the basic non-seizable amount newly corresponds to 85% of the sum of:
- the subsistence minimum of an individual,
- normative housing costs,
- energy allowance
(always calculated for a single-person household in a municipality with at least 70,000 inhabitants).
- Dependants
- One quarter of the non-seizable amount is granted for each dependant. The debtor’s spouse or partner is no longer considered a dependant for these purposes.
- Higher threshold for unlimited deductions
- The amount above which wages may be garnished without limitation increases to 1.9 times the sum of the subsistence minimum, normative housing costs and the energy allowance (instead of the previous 1.5 multiple).
- Reference amounts as of 1 January
- Calculations shall use the values of the subsistence minimum, normative housing costs and energy allowance valid as of 1 January of the calendar year in which the wage payment falls.
The new legal regulation also applies to proceedings initiated prior to the effectiveness of the regulation, as of its effective date. These limitations also apply to wage deductions performed by an employer based on an agreement with the employee.