From 1 January 2025, a number of legislative changes will come into force that will affect employers, employees and sole traders. Here is a brief overview of the main changes you need to prepare for.<\/p>\n
1. Minimum wage for 2025<\/strong><\/p>\n ( for 1st degree of difficulty, calculation for other degrees of difficulty of work are according to the provisions of \u00a7120 (4) of the Labour Code ) :<\/p>\n 816 \u20ac\/month<\/strong> when the employee is remunerated with a monthly salary and An employee who is paid by the hour , who works less than 40 hours in a fixed week, will be paid his minimum hourly rate of pay :<\/p>\n \u20ac 4,841 at 38,75 hours<\/strong>\/week, wage 2025<\/strong><\/td>\n 40 hours\/week<\/strong><\/td>\n 38,75 hours\/week<\/strong><\/td>\n 37,5 hours\/week<\/strong><\/td>\n<\/tr>\n The changes to the minimum wage also change all the extra benefits that are linked to the minimum wage:<\/p>\n Saturday – \u20ac2,345 2. Child’s sports activity allowance<\/strong><\/p>\n According to \u00a7 152b of the Labour Code, the employer is obliged to provide employees who employ more than 49 employees with effect from 01.01.2025.<\/p>\n The amount of the allowance is 55% of the eligible expenses, up to a maximum of \u20ac 275 per calendar year, provided that all the conditions set out in the Labour Code are met.<\/p>\n 3. Changes to the payment and entitlement to the child tax bonus from 01.01.2025 :<\/strong><\/p>\n Child tax credit will be paid for a child up to the age of 18 as follows:<\/p>\n EUR 100 per child up to the age of 15, At the same time, the tax bonus is a maximum of:<\/p>\n 29% of the partial tax base for 1 child, 4. Non-taxable part per taxpayer :<\/strong><\/p>\n The non-taxable part per taxpayer (per month) for the calculation of the employee’s tax advance is \u20ac479.48 as of 01.01.2025.<\/p>\n 5. Maximum assessment base :<\/strong><\/p>\n The change in the amount of the maximum assessment base for pension insurance\/sickness insurance, unemployment insurance, guarantee insurance and provident fund is \u20ac15730\/month for 2025.<\/p>\n Accident and sickness insurance has no maximum assessment base.<\/p>\n","protected":false},"excerpt":{"rendered":" From 1 January 2025, a number of legislative changes will come into force that will affect employers, employees and sole traders. Here is a brief overview of the main changes you need to prepare for. 1. Minimum wage for 2025 ( for 1st degree of difficulty, calculation for other degrees of difficulty of work are […]<\/p>\n","protected":false},"author":3,"featured_media":3398,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19],"tags":[],"class_list":["post-3402","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/posts\/3402","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/comments?post=3402"}],"version-history":[{"count":0,"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/posts\/3402\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/media\/3398"}],"wp:attachment":[{"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/media?parent=3402"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/categories?post=3402"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.krestonslovakia.com\/en\/wp-json\/wp\/v2\/tags?post=3402"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\n4,69 \u20ac\/hour<\/strong> when the employee is remunerated by an hourly wage and when the employee is remunerated as a contract worker<\/p>\n
\n\u20ac5,003 at 37,50 hours<\/strong>\/week<\/p>\n\n\n
\n Level of difficulty<\/strong><\/td>\n Minimum<\/strong><\/p>\n Hourly Wage<\/strong><\/p>\n Hourly wage<\/strong><\/p>\n Hourly wage<\/strong><\/p>\n \n 1.<\/strong><\/td>\n 816<\/strong><\/td>\n 4,690<\/strong><\/td>\n 4,841<\/td>\n 5,003<\/td>\n<\/tr>\n \n 2.<\/strong><\/td>\n 932<\/strong><\/td>\n 5,356<\/strong><\/td>\n 5,529<\/td>\n 5,713<\/td>\n<\/tr>\n \n 3.<\/strong><\/td>\n 1048<\/strong><\/td>\n 6,023<\/strong><\/td>\n 6,217<\/td>\n 6,425<\/td>\n<\/tr>\n \n 4.<\/strong><\/td>\n 1164<\/strong><\/td>\n 6,690<\/strong><\/td>\n 6,906<\/td>\n 7,136<\/td>\n<\/tr>\n \n 5.<\/strong><\/td>\n 1280<\/strong><\/td>\n 7,356<\/strong><\/td>\n 7,593<\/td>\n 7,846<\/td>\n<\/tr>\n \n 6.<\/strong><\/td>\n 1396<\/strong><\/td>\n 8,023<\/strong><\/td>\n 8,282<\/td>\n 8,558<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
\nSunday – \u20ac4.69
\nPer night – \u20ac1,876
\nPer night, hazardous night work – \u20ac 2,345
\nFor on-call time away from the workplace – \u20ac 0,938
\nFor difficult performance of work – \u20ac 0,938
\nContract workers for holidays – 4,69 \u20ac<\/p>\n
\n50 euros per child aged 15 to 18.<\/p>\n
\n36 % of the partial tax base for 2 children,
\n43 % of the partial tax base for 3 children,
\n50 % of the partial tax base for 4 children,
\n57 % of the partial tax base for 5 children,
\n64 % of the partial tax base for 6 or more children<\/p>\n