Deductions from wages in case of enforcement

Hello, your question does not include several details that are essential for an accurate assessment of your situation (e.g., the amount of debts, the number of dependents, whether these are priority claims, etc.); therefore, the answer will only be general.

Wage deductions are regulated by Act No. 233/1995 Coll. on Court Executors and Execution Activity (Execution Code) and on amendments and supplements to other acts (hereinafter “the Execution Code”).

According to Section 68 of the Execution Code, deductions from wages and other income may be performed only up to the amount of the claim and its accessories awarded in the decision (execution title).

According to Section 69 of the Execution Code, deductions are performed from “the net wage of the obligated party, which is calculated by subtracting from the wage the tax advance or income tax of natural persons and health insurance premiums, social insurance premiums, contributions to old-age pension savings, and social security premiums.”

The so-called basic amount must not be deducted from the obligated party’s monthly wage or other income. The method for calculating the basic amount is established in the Decree of the Government of the Slovak Republic No. 268/2006 Coll. on the scope of wage deductions for the execution of a decision (hereinafter “the Decree”).

According to Sections 1 and 2a of the Decree: “The basic amount that must not be deducted from the obligated party’s monthly wage is 100% of the subsistence minimum for an adult natural person valid in the month for which the deductions are performed. The basic amount that must not be deducted from an obligated party who is a recipient of pension benefits under a special regulation, old-age pension savings pensions under a special regulation, supplementary service pension under a special regulation, or service security benefits under a special regulation is 100% of the subsistence minimum for an adult natural person valid in the month for which the deductions are performed.”

The current amount of the subsistence minimum (since July 1, 2019) is €210.20 per month for one adult natural person.

According to Section 71 of the Execution Code: “from the net wage that remains after subtracting the basic amount and which is rounded down to the nearest eurocents to a sum divisible by three, only one-third may be deducted to recover the claimant’s claim. For priority claims, two-thirds are deducted. Priority claims are satisfied first from the second third, and only if this third is insufficient for their payment are they satisfied along with other claims from the first third.

Priority claims are:

• alimony/child support claims

• claims for compensation for damage caused to the injured party by bodily injury

• claims for compensation for damage caused by intentional criminal acts

• claims for compensation for damage to state property under the administration of a remand center, a prison, and the General Directorate of the Prison and Court Guard Corps against accused and convicted persons and against former accused and former convicted persons; claims for costs associated with remand, increased costs of remand, increased costs of imprisonment, and caused costs of imprisonment against accused and convicted persons and against former accused and former convicted persons

• claims for taxes, fees, and customs duties; claims for premiums against persons who are obliged to pay health insurance and social insurance premiums; claims for contributions to old-age pension savings against persons who are obliged to pay contributions to old-age pension savings; claims for overpayments of income compensation during temporary work incapacity of an employee, social insurance benefits, old-age pension savings pensions, child benefit; claims for compensation for a child support allowance and an allowance for covering the needs of a child entrusted to foster care; claims for payment for social services provided under a special regulation

• court claims under a special regulation”

The Decree establishes a sum above which the remainder of the net wage calculated based on the above procedure is deducted without restriction—150% of the sum of the subsistence minimum for an adult natural person valid in the month for which the deductions are performed, thus currently €315.30.