Non-seizable amount 2027: the higher subsistence minimum won't help debtors until January

Since 1 January 2026 a new way of calculating the non-seizable amount has applied to wage-garnishment and insolvency (debt-relief) deductions. 2027 will be its first real test: the individual subsistence minimum rises from CZK 4,860 to CZK 5,500 on 1 October 2026, but the new rules explicitly use the value valid as of 1 January of the given calendar year. The increase therefore has no effect at all on the non-seizable amount for 2026 — it will only help debtors starting with the December 2026 wage, if it is paid out in January 2027 (what matters is the payment date, not which month the wage is for). Here's how the non-seizable amount is calculated, why it works this way, and by how much debtors will be better off at minimum.

The reform (Government Regulation No. 548/2025 Coll., amending Government Regulation No. 595/2006 Coll., effective 1 January 2026) replaced the former "normative housing costs" with two new figures tied to the new state social assistance benefit: - the debtor's non-seizable amount = 85% of the sum of the individual subsistence minimum, the normative rent for a one-person household and an energy allowance, - each dependant (spouse, child) adds a further one quarter of the debtor's non-seizable amount, - the remainder of net pay above the non-seizable amount is split into thirds — non-priority claims take one third, priority claims (maintenance, taxes, insurance, damages for health) take two thirds, - above 1.9 times the sum, the remainder is fully seizable. For 2026: individual subsistence minimum CZK 4,860 + normative rent CZK 9,430 (MPSV notice No. 526/2025 Coll.) + energy allowance CZK 2,300 = CZK 16,590. The debtor's non-seizable amount is therefore CZK 14,101.50 a month, and the fully-seizable threshold is CZK 31,521.

The amendment explicitly requires using the subsistence minimum, normative rent and energy allowance as they stood on 1 January of the calendar year in which the wage is paid. What matters is therefore the actual payment date, not which month the wage is for — the December 2025 wage, paid only in January 2026, was already the first one calculated under the 2026 values. The non-seizable amount therefore stays the same all year, even if one of the underlying figures changes during it. According to the explanatory report this is meant to make things simpler and more predictable for employers and bailiffs — but MPSV itself has pointed out that it also means debtors' income protection temporarily lags behind the actual social situation.

This is exactly the rule that will be visible in full for the first time in 2027. The individual subsistence minimum rises to CZK 5,500 on 1 October 2026 (up CZK 640) — the date was set by Act No. 35/2026 Coll. (effective 31 March 2026), which postponed the originally planned date of 1 May 2026; the higher amounts themselves were introduced by Act No. 152/2025 Coll. on the state social assistance benefit. None of this changes anything for 2026 deductions — only on 1 January 2027 does the new figure get "locked in" as the input for the whole of 2027. If the normative rent and energy allowance stayed at their 2026 level (both are still to be announced by MPSV for 2027 — the 2026 notice, No. 526/2025 Coll., was published in mid-December 2025, and similar timing is expected this year), the debtor's non-seizable amount would work out as follows: - sum: 5,500 + 9,430 + 2,300 = CZK 17,230, - non-seizable amount for the debtor: 85% of CZK 17,230 = CZK 14,645.50 (at least CZK 544 more than in 2026), - fully-seizable threshold: 1.9 × CZK 17,230 = CZK 32,737. The actual 2027 figure will likely be higher still, since the normative rent and energy allowance are usually adjusted too. The exact number will only be clear once MPSV publishes its notice, expected toward the end of 2026.

- Until the end of 2026, keep calculating deductions using the current 2026 figures (CZK 14,101.50 for the debtor) — October's rise in the subsistence minimum has no effect on this year's deductions. - Apply the new figures (as of 1 January 2027) already to the December 2026 wage if you pay it out in January 2027 — the payment date decides, not which month the wage is for. Recalculate the non-seizable amount for every employee under garnishment or debt relief. - Watch for the MPSV notice on the 2027 normative rent and energy allowance (expected toward the end of 2026) — only that will give the exact figure. - Don't forget the linked insolvency figures — the insolvency administrator's fee and the repayment schedule are based on the same non-seizable amount. Sources: MPSV — subsistence and existence minimum, Government Regulation No. 595/2006 Coll. (as amended by Government Regulation No. 548/2025 Coll., effective 1 January 2026) and the Ministry of Justice — wage deduction calculator; further Act No. 152/2025 Coll. (state social assistance benefit), Act No. 35/2026 Coll. (postponing the effective date to 1 October 2026) and MPSV notice No. 526/2025 Coll. (normative rent and energy allowance for 2026). Sections 278–279 of the Code of Civil Procedure govern the general rules on wage deductions, unchanged. Need to make sure you're calculating employee wage deductions and insolvency correctly? We are happy to help. You can work out the current figures directly in our wage garnishment calculator or insolvency payments calculator.