#HRNOTES 40

The minimum subsistence level is changing from October. What does this mean for employees and employers?

As of 1 October 2026, the amounts of the minimum subsistence level will change. The new amounts will be CZK 5,500 for an individual, CZK 5,000 for the first person in a household and CZK 3,750 for the second and each additional adult person in a household. The amounts for dependent children and the minimum amount necessary for basic subsistence will remain unchanged. The minimum amount necessary for basic subsistence will therefore continue to be CZK 3,130.

The change will primarily affect the area of social benefits. The minimum subsistence level is one of the parameters of the new state social assistance benefit, often referred to as the “super-benefit”, and therefore affects both the assessment of entitlement and the amount of some of its components.

For employers, the impact on deductions from wages is also important. The minimum subsistence level is taken into account when calculating the non-seizable amount in enforcement proceedings and insolvency proceedings. In 2026, the non-seizable amount for the debtor alone is CZK 14,102, while the threshold above which the remaining net wage may be deducted without limitation is CZK 31,521.

However, the October change in the minimum subsistence level will not yet affect the amount of wage deductions in 2026. For the entire calendar year, the calculation is based on the values applicable as of 1 January.

For employers, the change therefore does not currently require an immediate recalculation of ongoing wage deductions. However, the new amounts will need to be taken into account when setting up payroll administration for 2027.