1) How wage garnishment works
Wage garnishment (exekuce ze mzdy) obliges employers to deduct part of the employee’s salary and forward it to a creditor via the appointed executor. The key principle: the employee must keep a legally defined minimum for basic living needs.
2) Priority and non-priority debts
Debts are divided by law into:
- Priority debts — child support, alimony, damages for injury, criminal fines. These are paid from the second third and, if necessary, from the first third and fully seizable part.
- Non-priority debts — consumer loans, credit cards, utilities, overdrafts. These are covered only from the first third (and any remaining fully seizable amount).
3) Step-by-step calculation (2025 example)
Scenario: employee with no dependents, net monthly salary 32,000 CZK, non-priority debt.
- Protected minimum: 13,026.67 CZK
- Remainder of net: 32,000 − 13,026.67 = 18,973.33 CZK
- Rounded remainder: 18,972 CZK (divisible by 3)
- One third (non-priority debt): 6,324 CZK
- Fully seizable part of remainder above 29,310 CZK: none (remainder ≤ 29,310)
Total seizable amount: 6,324 CZK • Employee keeps: 25,676 CZK
If the employee had one dependent, the protected part would increase by 3,256.67 CZK, reducing the seizable portion proportionally.
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Open Calculator →4) Employer’s legal duties
- Start deductions only after receiving an official order from the court or executor.
- Apply the correct protected amount every month, based on the number of recognized dependents (spouse counts only if legally recognized as dependent, e.g., no income, disability, care duties).
- Forward the deducted sum to the executor’s account within the deadline and keep confirmations.
- If the employee leaves, inform the executor immediately and provide forwarding details if known.
- Request executor cooperation for unclear cases; if not provided, the employer can file a complaint.
5) Multiple garnishments and 4+ executions
If several executions run at once, follow their order of delivery; same-day orders share proportionally. Where 4+ executions exist, up to two thirds of the remainder may be deducted (statutory exceptions apply, e.g., certain pensions or disability benefits).
6) Insolvency vs standard garnishment
In insolvency (oddlužení), deductions are sent to the insolvency trustee, not directly to creditors. The protected amount is similar, but distribution follows the court-approved plan. Switch routing immediately upon receiving the insolvency notice.
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Get the Free Guide →7) FAQ — common payroll questions
Does a spouse count automatically as dependent?
No — only if recognized as dependent (e.g., no income, disability, or caregiving duties).
Are bonuses or severance included in garnishment?
Yes, all taxable income components (unless explicitly exempt) are subject to garnishment rules.
What if the net salary is lower than the protected amount?
Then no garnishment is applied for that month — the debt remains outstanding.
Want the full payroll compliance overview?
The Czech Payroll Guide 2025 explains deductions, benefits, and exekuce rules in simple English.
Open the Guide →Disclaimer: This article provides general information only. Always verify official limits and follow the exact wording of the executor’s order. Data valid for 2025.