Attachment-exempt amount 2026
This unseizable-amount calculator shows how much of your net wage must remain during a wage garnishment or insolvency and how large a deduction your employer may send to the creditor. Enter your net monthly wage and the number of dependants and the tool applies the rules valid for 2026 to compute the protected amount, the deduction and what is left. Useful for debtors, payroll accountants and anyone checking the deduction on a payslip.
For preferential claims (alimony, taxes) two thirds of the middle part is deducted. Above CZK 31,521 everything is deducted.
How the unseizable amount is calculated
During a garnishment or debt relief the employer may not deduct the whole wage — the law protects the so-called unseizable amount, i.e. the subsistence minimum plus housing costs that the debtor always keeps. The base is the sum of the individual subsistence minimum and the standard housing costs; from it the law derives the basic unseizable amount for the debtor and a one-quarter amount for each dependant.
Unseizable amount = 14,101.50 CZK + number of dependants × 3,525.37 CZK (rounded up)
The remainder of the net wage above the unseizable amount is split into thirds. For an ordinary (non-priority) debt the creditor receives one third, for priority claims two thirds. Any part of the remainder above the ceiling of 31,521 CZK is deducted in full.
- Compute the unseizable amount using the formula above and round it up.
- Subtract the unseizable amount from the net wage — this is the "remainder".
- Divide the remainder up to the 31,521 CZK ceiling by three; one third (non-priority claim) is the deduction.
- Add anything above the 31,521 CZK ceiling to the deduction in full.
Worked example step by step
Take an employee with a net wage of 30,000 CZK supporting one dependant (for example a spouse or child) and one non-priority claim (an ordinary debt):
| Step | Item | Calculation | Amount |
|---|---|---|---|
| 1 | Unseizable amount | ⌈14,101.50 + 1 × 3,525.37⌉ = ⌈17,626.87⌉ | 17,627 CZK |
| 2 | Remainder above unseizable amount | 30,000 − 17,627 | 12,373 CZK |
| 3 | Deduction (1 third) | ⌊12,373 ÷ 3⌋ = ⌊4,124.33⌋ | 4,124 CZK |
| 4 | Above the 31,521 CZK ceiling | 30,000 < 31,521 → 0 | 0 CZK |
| 5 | Left to the debtor | 30,000 − 4,124 | 25,876 CZK |
The employee therefore keeps 25,876 CZK of the net wage and a deduction of 4,124 CZK goes to the enforcement officer. For a priority claim (maintenance, taxes, insurance) the deduction would be double — two thirds.
What affects the result
- Net wage — the higher the wage, the larger the remainder above the unseizable amount and the higher the deduction.
- Number of dependants — each raises the unseizable amount by 3,525.37 CZK, so the debtor keeps more.
- Type of claim — a non-priority claim takes one third, a priority claim two thirds of the remainder.
- Fully seizable ceiling (31,521 CZK) — anything above it is deducted from the net wage without limit.
- Subsistence minimum and standard housing costs — input values the government updates every year.
When it is useful and what to watch out for
The calculator gives an indicative check of a wage deduction during garnishment or debt relief. It works from the net wage (not gross), assumes a standard non-priority claim and uses the 2026 parameters. It does not reflect multiple concurrent garnishments, priority ordering, an insolvency repayment schedule, or special rules for low incomes or DPP/DPČ agreements. The exact deduction is always confirmed by payroll or the enforcement office — this figure is informative only.
⚠️ Indicative calculation, rates current for 2026. Not a substitute for an accountant or tax advisor — verify important decisions with the Czech Financial Administration.
FAQ
How much is left with a net wage of 30,000 CZK and one dependant?
For a non-priority claim the debtor keeps 25,876 CZK and 4,124 CZK is deducted. The unseizable amount is 17,627 CZK, the 12,373 CZK remainder is split into thirds and one third forms the deduction.
What is the unseizable amount?
It is the part of the net wage that cannot be taken during garnishment or debt relief. It protects the debtor's and family's subsistence minimum and consists of a basic amount for the debtor plus a quarter amount for each dependant.
Who counts as a dependant?
Usually a spouse and dependent children the debtor maintains or shares support for. Each such person raises the unseizable amount by 3,525.37 CZK per month.
What is the difference between a priority and a non-priority claim?
For a non-priority claim (an ordinary debt) one third of the remainder is deducted, which the calculator uses. For priority claims — maintenance, taxes, social and health insurance — two thirds are deducted, so the debtor keeps less.
Does the calculator use gross or net wage?
Net wage. Enter the amount you would receive in your account without the garnishment, after insurance and tax. If you only know the gross wage, compute the net wage first.
How high is the unseizable amount in 2026?
The basic unseizable amount for the debtor is 14,101.50 CZK per month and 3,525.37 CZK for each dependant. The final amount is rounded up to whole crowns.
Is it deducted from sick pay or a pension too?
Yes — deductions can also be made from replacement income such as sick pay, a pension, unemployment benefit or a parental allowance. These count as "other income" under Section 299 of the Code of Civil Procedure, and the unseizable-amount rules apply to them in the same way as to wages.
What if I have several garnishments at once?
Deductions are still taken from a single wage remainder according to the order and type of claims; the unseizable amount is not subtracted repeatedly. Distribution among creditors depends on their order and priority, which this calculator does not resolve.
Sources & legislation
📅 Last updated: 11 July 2026