Payroll Newsletter - Archive 2025
You will find below all payroll and personal agenda related articles from 2025.
Social insurance
Health insurance
The minimum assessment base for the payment of health insurance in 2025 amounts to CZK 20 800 per month, the minimum amount of the monthly premium amounts to CZK 2 808 (CZK 20 800 x 13.5% = CZK 2 808).
Taxes
As of 1 January 2024, the child placement discount (known as the "childcare allowance") has been abolished in connection with the adoption of the consolidation package - this discount can no longer be claimed in the annual tax return or in the tax return for 2024.
Travel allowances – meals
The basic rules for providing compensation for travel expenses remains unchanged. Employees in an employment relationship continue to be entitled to compensation, as are (under certain conditions) employees performing activities according to agreements to perform work or fixed work agreements, or executives and members of statutory bodies.
Lump sum for the reimbursement of costs for remote work
The amount of the lump sum for the reimbursement of costs for remote work is specified by Decree of the Ministry of Labour and Social Affairs No. 474/2024 Coll. of 19 December 2024.
Wage deductions
As of 1 January 2025, there is a change in the calculation of the non-forfeitable amount (Government Decree No. 465/2024 Coll.). It is now not possible to include a spouse or registered partner among dependants unless they have been granted an old-age pension, a second- or third-degree disability pension or an orphan's pension. For the purposes of enforcement, the only dependent will therefore be the child (unless enforcement has been ordered in favour of that child).
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