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CZ/SK Wage Garnishments

A register of Czech and Slovak wage-garnishment orders, the statutory waterfall across all of an employee's orders on the payslip, the employer's notices to the court or bailiff, and remitting the deductions to the payee.

What it is for

When a court, a bailiff or an authority orders that part of an employee's wage be withheld — a Czech exekuce srážkami ze mzdy, a Slovak exekúcia zrážkami zo mzdy — the employer becomes the plátce mzdy / platiteľ mzdy. It must rank the orders, keep the protected part of the wage untouched, divide the rest between the creditors in the order the law sets, pay the money out and account for it.

This module is the register for that work:

• one record per order served on you, with its rank, its class and the remaining debt;
• a calculation that takes all of an employee's running orders at once and decides how much each one gets from the month's net wage, under Czech or Slovak rules depending on the company's country;
• one deduction record per order and payslip, showing which third the money came from;
• the employer's notices and the account of deductions (vyúčtování srážek / vyúčtovanie zrážok) as printouts.

It depends only on Odoo's hr, so it has no payroll of its own. The payslip side comes from the add-ons described under Payroll engines, and the payment to the bailiff from the one under Remitting to the payee. The family:

The deduction itself is a salary rule of the national payroll: l10n_cz_hr_payroll_ee, l10n_cz_hr_payroll_oca, l10n_sk_hr_payroll_ee or l10n_sk_hr_payroll_oca.

Legal background

Checked against the consolidated texts in force in October 2026.

Czech Republic — občanský soudní řád, §§ 276–302, and nařízení vlády č. 595/2006 Sb. (nařízení o nezabavitelných částkách). Orders of a soudní exekutor follow the same rules.

• Deductions are made from the net wage (čistá mzda): the wage less the income tax advance and social and health insurance (§ 277).
• The employee keeps the nezabavitelná částka (§ 278). Under § 1 of the regulation it is 85 % of the sum of the životní minimum jednotlivce, the normativní nájemné for a one-person household in a municipality of at least 70 000 inhabitants and the energetický paušál, plus one quarter of that for each person the employee must maintain. A spouse or partner does not count, except where a pension listed in § 1 odst. 2 was granted. The amount is rounded up to whole crowns (§ 3), and the figures valid on 1 January of the year in which the wage is paid apply (§ 4).
• The rest (zbytek čisté mzdy), rounded down to a sum divisible by three in whole crowns, is divided into thirds. An ordinary claim may take one third, a priority claim (§ 279 odst. 2 — maintenance, taxes, insurance and others) two. Priority claims are paid first from the second third, and only what that does not cover competes with the others in the first (§ 279 odst. 1).
• Above 1.9 times that sum (§ 2 of the regulation) the rest is seized without limit; that part joins the second third as far as the priority claims need it and the first third otherwise (§ 279 odst. 3).
• When at least four executions for money claims are ordered against the same wage at once, two thirds are seized: the priority claims are still paid from the second third first, but what they leave joins the first third instead of staying with the employee (§ 279 odst. 4 and 6). This does not apply while the employee has proved an old-age pension, a disability pension of the second or third degree or an orphan's pension and one third stays below the monthly fee and expenses of an insolvency trustee (§ 279 odst. 5).
• The first third goes to the claims by rank, priority or not (§ 280 odst. 1). In the second third, maintenance comes first regardless of rank and, when it is not enough, is shared by the current monthly maintenance (§ 280 odst. 2 to 4). The rank is the day the order was delivered to the employer; orders delivered the same day rank equally and share pro rata (§ 280 odst. 5).
• The employer starts deducting from the first day of the calendar month following delivery (§ 282a).
• A new employer that learns of an order must tell the court without delay (§ 294 odst. 2). When the debtor leaves, the employer tells the court within a week and sends the account of the deductions made, the claims and their rank (§ 295 odst. 2). It also issues the leaving employee a confirmation of the orders (§ 294 odst. 1). It answers the court's enquiries (§ 128 o. s. ř.) and the bailiff's (§ 33 odst. 5 exekučního řádu).

Slovakia — Exekučný poriadok (§§ 66–92) and nariadenie vlády č. 268/2006 Z. z.

• Net wage is the wage less the income tax advance and the health, social and pension-saving contributions (§ 69 ods. 1).
• The protected základná suma depends on what is being collected: 140 % of the subsistence minimum for an adult for an ordinary claim (§ 1 ods. 1 of the regulation), 100 % for a priority claim (§ 2 ods. 2), and 70 % of 60 % for maintenance of a minor child (§ 2 ods. 1 with § 70 ods. 2 Exekučného poriadku). The subsistence minimum valid in the month for which the deduction is made applies.
• For each maintained person 25 % is added — of the ordinary base, or of the 100 % base for priority claims (§ 1 ods. 2, § 2 ods. 3). Unlike in the Czech Republic, a spouse with an income of their own counts. For a recipient of pension benefits the addition is 50 % (§ 2a).
• Above three times the ordinary base the rest is seized without limit (§ 3 ods. 1). The amounts are rounded down to the cent (§ 4).
• Thirds, priority claims and ranking work as in the Czech Republic, in cents (§ 71 ods. 1 and 2, § 72); the rank is the day the príkaz na začatie exekúcie was delivered (§ 72 ods. 3), and deductions run from that day (§ 66 ods. 1). The money is paid to the exekútor (§ 81 ods. 1).
• The new employer reports an order it learns of without delay (§ 84 ods. 2); when the debtor leaves, the employer notifies the exekútor within a week and sends the account of deductions (§ 85 ods. 2).

Setting it up

1. The company's country must be the Czech Republic or Slovakia. In any other company, orders are ignored by payroll.
2. Check the statutory figures under Employees → Configuration → Garnishment Rates (HR administrators only). The shipped values are listed under Statutory figures. Add a new record, with its Date From, when a figure changes.
3. On each employee with an order, tab Settings, group Wage Garnishment:

The national payroll modules have their own Garnishment Dependents field on the contract for the older single-claim rule. When Maintained Persons is left at 0, the register uses that contract field (the contract valid at the end of the period); a number entered here always wins.

Access: HR officers (Officer: Manage all employees) see and edit orders and deductions; deleting them needs the HR Administrator. The records are scoped to the company, and payslips only ever use orders of their own company.

Registering an order

Employees → Garnishments → Orders, New.

An order needs a total claim or a monthly amount. Attach the order itself on the Document tab.

Statuses. Draft orders are ignored by payroll. Start puts the order into Running — only running orders are deducted. Suspend pauses it (e.g. a postponement), Mark Settled closes it, Cancel withdraws it, Reset to Draft reopens a suspended or cancelled one. An order whose total has been deducted in full closes itself when the payslip that pays it off is confirmed; cancelling or resetting that payslip reopens it.

The employee form shows a Garnishments button with the number of running orders.

On the payslip

The national payroll's Wage Garnishment rule (GARNISHMENT) runs after tax and insurance. If the employee has a running order of the payslip's company, the register computes the deduction from the payslip's net wage over all running orders whose period overlaps the payslip, and the rule deducts the total.

Nothing is written to the orders while the payslip is a draft, however often it is recomputed. When you Confirm the payslip, one deduction per order is recorded from the same net wage, and the payslip shows them on a Garnishments tab. You find them all under Employees → Garnishments → Deductions.

• Cancel or Set to Draft on the payslip deletes its deductions that have not been remitted.
• A payslip whose deduction has already been remitted can be neither cancelled nor set back to draft; reverse the remittance first.
• Employees with no registered order keep the older input-driven rule of the national payroll, so you can move to the register one employee at a time.

How the deduction is computed

Czech Republic, in whole crowns:

1. Protected amount = 85 % × (subsistence minimum + normative rent + energy allowance) × (1 + ¼ × maintained persons), rounded up.
2. Remainder = net wage − protected amount. Up to the limit it is rounded down to a multiple of three and split into thirds; above the limit it is seized in full.
3. Second third: maintenance first, regardless of rank, shared by the current monthly maintenance if it is not enough; then the other priority claims by rank. What priority claims do not use stays with the employee — unless the two-thirds rule applies (step 6).
4. First third: everything still unpaid — priority and ordinary — by rank; equal rank shares in proportion to what is owed.
5. The fully seizable part above the limit is added to the second third as far as priority claims need it, the rest to the first third.
6. Four or more executions (§ 279 odst. 4–6): when at least four running orders of the employee are of type Court execution or Administrative enforcement, what the priority claims leave of the second third is added to the first third and shared by all claims by rank. Not when the employee is marked Pension Recipient and one third is below the Insolvency trustee monthly amount (§ 279 odst. 5).

Example (2026): net wage 30 000 Kč, one maintained child, one ordinary order. Protected amount 14 101.50 + 3 525.375 = 17 626.875 → 17 627 Kč. Remainder 12 373 → 12 372, third 4 124 Kč — the ordinary order gets 4 124 Kč, the employee 25 876 Kč.

Slovakia, in cents: the same waterfall, but the protected base depends on the claim class (140 %, 100 %, 70 % × 60 % or 50 % of the subsistence minimum). The module computes the thirds separately for each class present, lets priority claims take their second third and the part above the limit, and lets the unpaid rest compete in the first third. Two safeguards keep it conservative: no order gets more than its own class would allow on its own, and the employee always keeps at least the smallest protected base among the orders actually deducted. Where they trim an order, the money stays with the employee.

Statutory figures

The Slovak coefficients are the same in every record: ordinary 140 %, priority 100 %, maintenance of a minor 70 % × 60 %, fine 50 %, 25 % per person (50 % for a pension recipient), unlimited above 3 × the ordinary base. For 2026/27 that is a protected base of 413.30 € (295.22 € × 140 % = 413.308 €, rounded down).

No Czech record before 2026 is shipped: the 2026 reform changed the formula itself. From 1 October 2026 the Czech subsistence minimum for an individual is 5 500 Kč, but § 4 of the regulation keeps the 1 January value for wages paid in 2026; add a 2027 record before computing wages paid in 2027.

Notices and the account of deductions

Employees → Garnishments → Statutory Notices prints, for one employee and some or all of their orders:

Addressee defaults to the payee of the first selected order. The printouts are in English with the Czech title and are signed by hand. Under the title the notice cites the provision of the company's country:

Payroll engines

Two bridges connect the register to a payroll application. Each installs itself when its engine and this module are both installed:

They do the same thing: record the deductions when a payslip is confirmed, delete them when it is cancelled or set to draft, refuse to cancel or reset a payslip whose deduction was remitted, and add the Garnishments tab to the payslip. The amount on the payslip needs only this module and the national salary rule; without a bridge nothing would be recorded per order and orders would never settle.

Remitting to the payee

l10n_cssk_hr_payroll_garnishment_account installs itself together with account and l10n_cssk_payment_symbols.

The payroll entry credits one collective liability for all garnishments (e.g. 379). Remitting moves each order's share onto the payee:

Dr  garnishment liability (collective)
    Cr  payable of the bailiff or creditor (partner set)

one posted entry per order, with the order's variable, specific and constant symbols and its payee bank account. The open payable is then paid like any supplier — by a payment order and bank file, or matched on the bank statement.

1. Accounting → Configuration → Settings (on Community without full accounting Invoicing → Configuration → Settings), block Wage Garnishments: choose the Garnishment Remittance Journal (a miscellaneous journal) and the Garnishment Liability Account — the same account the payroll posting credits for garnishments.
2. The payee needs an Account Payable.
3. Either Employees → Garnishments → Remit to Payees: choose Up To and optionally Only This Payee, check the list and click Remit; or select deductions under Deductions and click Remit to Payee.

The entry is dated with the last period end it covers. Remitted deductions show Remitted and cannot be deleted. The menu and the button are shown to the Accounting Administrator and to users in the group Show Full Accounting Features, and the menu sits under Employees, so it also needs an HR role. An accountant can change nothing on a deduction except its remittance.

Limitations

• Czech orders registered before version 19.0.1.2.2 keep the Date Start stored then — the delivery date. Move it to the first day of the following month on any order whose delivery month has not been paid yet.
• Czech year of payment. The figures are those valid on 1 January of the year in which the wage is paid (§ 4 of the regulation). The payment date is taken from the payslip when the payroll engine records one (Enterprise Payment Date, once the payslip is paid); otherwise the wage is assumed to be paid in the month after the period, the latest the Labour Code allows. A wage paid within its own month across a year end — a December wage paid in December — therefore uses the following year's figures on the OCA engine.
• Employer's flat-rate fee. The paušální náhrada nákladů plátce mzdy (50 Kč a month, CZ § 279 odst. 1 o. s. ř. with § 4d–4e of vyhláška č. 485/2000 Sb.) is not computed or withheld. The employer may waive it; if you claim it, deduct it outside the register.
• Slovak rounding follows § 4 of the regulation: the protected sums and the unlimited limit are rounded down to the cent. The debtor's sum and the per-person sum are rounded separately (413.30 € + 103.32 € per person for 2026/27), which is how the paragraphs define them; rounding only their total could protect a cent more.
• Slovak fines. Administrative fine uses 50 % of the subsistence minimum plus 25 % per person. That base, § 2b of the regulation, concerns fines collected from benefits otherwise exempt from execution and adds nothing per person; check before using this class for a wage.
• The Slovak mixed-class waterfall is a modelling choice where the law is silent; with orders of different classes, have the result checked.
• Notice language. The printouts are in English with the Czech title also for Slovak companies, and there is no printout of the leaving employee's confirmation (§ 294 odst. 1, SK § 84 ods. 1).
• Only wages. Sickness benefits, pensions and other income paid by third parties are out of scope, as are court-approved reduced deductions (§ 287 / SK § 77) and arrears of wages for several months (each month must be computed separately).
• The From Unlimited Part of a deduction is not tracked; the part above the limit is counted in the thirds.
• The statutory notices to the exekútor about long sick leave or maternity leave (SK § 67 ods. 4 and 5) are not produced.