Wage garnishment calculator 2026
How much can be deducted from an employee's net salary in an enforcement (execution) and how much must remain? The calculator computes the non-seizable amount and the deduction under the new rules effective 1 January 2026.
Inputs
Deduction
— CZK
Employee keeps
— CZK
Breakdown
- Net salary
- —
- Non-seizable amount
- —
- Remainder of net salary
- —
- One third of it
- —
- Total deduction
- —
Parameters for 2026
Values valid from 1 January 2026 per government regulation.
How is a wage garnishment calculated?
An employer paying wages must make deductions from an employee subject to enforcement. Not everything can be deducted — the debtor must always keep the non-seizable amount, which consists of an amount for the debtor plus amounts for dependants (spouse, children).
New rules apply from 1 January 2026. The non-seizable amount for the debtor is 85% of the sum of the individual subsistence minimum (CZK 4,860), the normative rent for one person (CZK 9,430) and an energy allowance (CZK 2,300), i.e. 85% of CZK 16,590. Each dependant adds one quarter of the debtor's non-seizable amount.
Deduction by type of claim
The remainder of the net salary (after the non-seizable amount) is split into thirds. For non-priority claims one third can be deducted; for priority claims (maintenance, taxes, insurance, damages for health) two thirds. The part of the remainder above CZK 31,521 (1.9× the sum) is fully seizable without limit.
Official sources
For guidance only, under the 2026 rules. See also the insolvency payments calculator.
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