A tax bonus has its own history and the procedure of seizures had always been a subject of discussion because a tax bonus had not been mentioned in the legislation. Thus, we had to follow the judgments of the courts, which are not legally binding, but it is generally recommended to follow them. Until April 23rd, 2020 a tax bonus wasn’t part of net salary used for seizures, however, it was possible to affect it using a writ for “other claim on the money”. In that case, an employer was obliged to deduct a tax bonus in full amount. The above-mentioned law excluded a tax bonus from the seizures completely and furthermore a transitional provision says that courts have to annul the previously issued writs for a tax bonus even without an annulment application.
The procedure regarding severance pay was changed especially at the end of 2016 when the Supreme Administrative Court in its judgment stated that severance pay is considered as several salaries paid “ex-ante”. In principle, this procedure has now been implemented into the legislation, according to which salary deductions are calculated separately from each multiple of the average earnings from which the amount of severance pay was determined. We can already assume that this provision will cause confusion in the detailed procedure of salary deductions since no specific procedure was established.