Jana Kyselová | 8.11.2024 | News
In January 2025, there will be another raise to minimum wage that shall be as follows:
Overview of the hourly minimum wage in various shift types:
|
Weekly working hours |
Hourly minimum wage |
|
40 h. – single-shift operation |
4.690 euro |
|
38.75 h. – two-shift operation |
4.841 euro |
|
37.5 h. – three-shift operation |
5.003 euro |
MINIMUM WAGE AND ITS EFFECTS ON MINIMUM WAGE REQUIREMENTS AS OF 01.01.2025
Employer, who does not include remuneration of employees in their collective agreement, is obliged to offer their employee a wage in the amount, which meets the minimum wage requirement designated for the degree of difficulty of work of the job position.
The aforementioned also implies that the employer must have a degree of difficulty assigned to each job position. This will depend on the difficulty, responsibility and workload according to the characteristics of degree of difficulty of job positions as stated in Annex 1 of the Labour Code.
Note:
Only full-time employees are entitled to the minimum wage entitlement according to the degree of difficulty of the work. Employees working under one of the agreements outside of the employment relationship are only entitled to minimum wage.
Setting the minimum wage entitlements amount for 2025:
Compared to 2024, the change in the calculation of minimum wage entitlements in 2025 will mean that for each level of difficulty of work, the minimum wage entitlement will increase by 66 euro.
Hourly minimum wage entitlement for the exact degree of work difficulty with a weekly working time of 40 hours, shall be calculated as 1/174 of the minimum wage entitlement calculated for employees remunerated by monthly salary.
Overview of minimum wage in years 2024 and 2025 based on work difficulty:
For comparison we use the overview of minimum wage in 2024 and 2025 based on the degree of difficulty with a weekly working time of 40 hours.
|
Degree of work difficulty |
Coefficient of minimum wage |
Minimum monthly wage in 2024 |
Minimum monthly wage in 2025 |
Hourly minimum monthly wage in 2024 |
Hourly minimum monthly wage in 2025 |
|
1. |
1.0 |
750 euro |
816 euro |
4.310 euro |
4.690 euro |
|
2. |
1.2 |
866 euro |
932 euro |
4.977 euro |
5.356 euro |
|
3. |
1.4 |
982 euro |
1 048 euro |
5.644 euro |
6.023 euro |
|
4. |
1.6 |
1 098 euro |
1 164 euro |
6.310 euro |
6.690 euro |
|
5. |
1.8 |
1 214 euro |
1 280 euro |
6.977 euro |
7.356 euro |
|
6. |
2.0 |
1 330 euro |
1 396 euro |
7.644 euro |
8.023 euro |
WAGE BENEFITS AS OF 01.01.2025
For 2025, the amount of certain wage benefits is determined as a percentage of the hourly minimum wage.
Minimum amount of wage benefits - supplements in 2025 set at a % rate of the minimum wage per hour:
|
Name of the wage benefit – surcharge |
Surcharge amount + % of the minimum wage per hour |
Amount of reduced surcharge + % of minimum wage per hour* |
|
Surcharge for working during Saturday |
2.345 euro (50% of min. wage) |
2.1105 euro (45% of min. wage) |
|
Surcharge for working during Sunday |
4.690 euro (100% of min. wage) |
4.221 euro (90% of min. wage) |
|
Surcharge for working a nightshift – risk-free profession |
1.876 euro (40% of min. wage) |
1.6415 euro (35% of min. wage) |
|
Surcharge for working a nightshift – risky profession |
2.345 euro (50% of min. wage) |
- |
|
Surcharge for working during a public holiday (after agreement) |
4.690 euro (100% of min. wage) |
- |
|
Surcharge for impeded work performance |
0.938 euro (20% of min. wage) |
- |
|
Surcharge for inactive emergency duty |
0.938 euro (20% of min. wage) |
- |
*) Regular work on Saturdays, Sundays and during nightshifts can be negotiated to a lower surcharge amount.
OVERVIEW OF THE TAX AND INSURANCE CONTRIBUTIONS BURDEN AND THE TOTAL COST OF LABOUR
Example: From 01.01.2025 the employee receives a minimum gross salary of 816 euro per month.
|
Insurance type |
Employee |
Employer |
||
|
% |
in euro |
% |
in euro |
|
|
Sickness insurance |
1.40 % |
11.42 |
1.40 % |
11.42 |
|
Pension insurance |
4.00 % |
32.64 |
14.00 % |
114.24 |
|
Accident insurance |
3.00 % |
24.48 |
3.00 % |
24.48 |
|
Unemployment insurance |
1.00 % |
8.16 |
0.50 % |
4.08 |
|
Insurance to fund support |
x |
x |
0.50 % |
4.08 |
|
Accident insurance |
x |
x |
0.80 % |
6.53 |
|
Wage-guarantee insurance |
x |
x |
0.25 % |
2.04 |
|
Solidarity reserve fund |
x |
x |
4.75 % |
38.76 |
|
Health insurance |
4.00 % |
32.64 |
11.00 % |
89.76 |
|
Total |
13.40 % |
109.34 |
36.20 % |
295.39 |
|
Income tax |
19.00 % |
43.16 |
x |
x |
|
25.00 % |
0.00 |
x |
x |
|
|
Advance tax payment*) |
43.16 |
|
||
|
Net wage (gross wage-levies-tax) |
663.50 (816-109.34-43.16) |
|||
|
Total price of work (gross wage + employer's levies) |
1 111.39 (816+295.39) |
|||
*) Calculated from the tax base reduced by the non-taxable part per taxpayer valid for 2025 = 479.48 euro.
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