Attachments under the Civil Code
We are bringing you more detailed information about attachment of earnings agreements introduced by the Civil Code. This change was already presented in our newsletter on new rules effective from 1 January 2014. As this is an important matter, we now provide you with more details.
Attachments under the Civil CodeAttachment of earnings agreements are governed by the following two regulations:
- (1) the Labour Code (Sections 145 through 150)
- (2) the Civil Code (Sections 2045 through 2054)
Attachments under the Code of Civil ProcedureAnother method is attachments under the Code of Civil Procedure. Such attachments are made from net wages. The net wage is deemed to include wages and bonuses (net) for additional jobs carried out by the employee at its employer, i.e. from other parallel employment including additional jobs and other forms of employment. Attachments must not be made to an extent larger than that permitted by the Code of Civil Procedure, even if the debtor consents to it. The amount above which the remainder of the net wages is deducted without any limitation (that is, less the protected earnings base) is determined similarly, i.e. as the sum of an individual’s living wage and the prescribe rate of housing costs per person, i.e. the sum of CZK 3,410 and CZK 5,873, which is CZK 9,283. (This amount is currently CZK 9,097). The protected earnings base that may not be deducted from the debtor’s wage (under Act No. 595/2006 Sb.) is:
- the sum of two thirds of the living wage of an individual and the sum of the prescribed rate of housing costs per person, which is CZK6,188.67 (9,283 : 3 x 2)
- 25% of the protected earnings based per person to which the debtor is required to provide alimony, i.e. CZK1,547.17.