Payroll Newsletter - Archive 2025
You will find below all payroll and personal agenda related articles from 2025.
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).