There were two wage-related changes during the first half of 2022. The first change includes an increase in the non-confiscable amounts used to calculate bailiff and insolvency deductions from salaries. As of 1 January 2022, the amounts were increased to CZK 8,006.25 for a liable person and CZK 2,668.75 for a dependent. The non-confiscable amounts were increased again 3 months later, on 1 April 2022, to CZK 9,138.75 for a liable person and CZK 3,046.25 for a dependent.
Another change is the new obligation of the employer to report the data necessary for the granting and provision of unemployment benefits to the Czech Social Security Office through the so-called social insurance deregistration form, which is sent when the employment is terminated. Before, the payroll accountant filled in the data on a special form from the Labour Office, which the employee requested if he or she wanted to apply to the Labour Office for unemployment support after the termination of employment. Now this form has lost its meaning, as the employer is obliged to send all the necessary data to the Czech Social Security Office, while the Labour Office is entitled to request this data from the Czech Social Security Office.
Payroll Development Specialist