Basic wage data and most important legislative changes from January 1, 2022

The year 2022 brings a number of legislative changes and a change in almost all wage variables. Take a look at their brief overview.

Minimum wage claims

The levels of work complexity are defined in Annex no. 1 of the Labor Code

degree-of-complexity-work

Non-taxable part of the tax base              381,61 Eur

Dependent income tax rates

  • 19 % income tax up to the income limit of           3 212,75 Eur
  • 25 % income tax above the income limit of         3 212,78 Eur

Tax bonus per child (15-25 years)      23,57 Eur

Tax bonus per child   (6-15 years)      43,60 Eur

Tax bonus per child  (do 6 years)      47,14 Eur

Minimum living wage                          218,06 Eur

Maximum assesment basis for health insurance     without limit

Maximum assesment basis for social security insurance        7 931,00 Eur

Minimum amount of surcharges

minimum-surcharges

 

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