| Minimum wages valid from 01.01.2023 till 31.12.2023 | |||
| Monthly | 700,00 € | ||
| Hourly | 4,023 € | ||
| Minimum wage claims are valid from 01.01.2023 till 31.12.2023 | |||
| For the established 40 hours weekly working time | |||
| Minimum wage claim | |||
| Degree of work difficulty | Coefficient | per hour | per month |
| 1 | 1 | 4,023 € | 700,00 € |
| 2 | 1,2 | 4,690 € | 816,00 € |
| 3 | 1,4 | 5,356 € | 932,00 € |
| 4 | 1,6 | 6,023 € | 1 048,00 € |
| 5 | 1,8 | 6,690 € | 1 164,00 € |
| 6 | 2 | 7,356 € | 1 280,00 € |
| For the established 38,75 hour weekly working time | |||
| Minimum wage claim | |||
| Degree of work difficulty | Coefficient | per hour | per month |
| 1 | 1 | 4,153 € | 700,00 € |
| 2 | 1,2 | 4,841 € | 816,00 € |
| 3 | 1,4 | 5,529 € | 932,00 € |
| 4 | 1,6 | 6,217 € | 1 048,00 € |
| 5 | 1,8 | 6,906 € | 1 164,00 € |
| 6 | 2 | 7,593 € | 1 280,00 € |
| For the established 37,5 hour weekly working time | |||
| Minimum wage claim | |||
| Degree of work difficulty | Coefficient | per hour | per month |
| 1 | 1 | 4,291 € | 700,00 € |
| 2 | 1,2 | 5,003 € | 816,00 € |
| 3 | 1,4 | 5,713 € | 932,00 € |
| 4 | 1,6 | 6,425 € | 1 048,00 € |
| 5 | 1,8 | 7,136 € | 1 164,00 € |
| 6 | 2 | 7,846 € | 1 280,00 € |
| Income Tax | |
| The monthly non-taxable part of the tax base from 01/2021 till 12/2021 | 375,95 EUR |
| The monthly non-taxable part of the tax base from 01/2022 | 381,61 EUR |
| The monthly non-taxable part of tax base from 01/2023 | 410,24 EUR |
| The yearly non-taxable part of tax base 2021 | 4 511,43 EUR |
| The yearly non-taxable part of tax base from 2022 | 4 579,26 EUR |
| The yearly non-taxable part of tax base from 2023 | 4 922,82 EUR |
| Tax bonus for 1 child up to 15 years old -monthly * | 100,00 EUR |
| Tax bonus for 1 child over 15 years, monthly | 50,00 EUR |
| * No entitlement, if subsidy for meals is provided | |
| Individual taxation | Rates |
| Taxable income Up to EUR 41445,46 per year /12 months =3453,79/month | 19% |
| Taxable income over EUR 41445,46 per year /12 month = over 3453,79 : ((3453,79*19%)+(tax base-3453,79)x 25%) | 25% |
| The income threshold for the employment of the long-term unemployed, If the work contract stated in the year 2022* | NOT in 2023!!! |
| The income threshold for the application of the income and tax exemption: student/pensioner | 200 eur |
| Maximum tax assessment base for the calculation of income compensation for incapacity/ sick leave for work PN | 2x1211=2422x12/365=79,6274 |
| Maximum tax assessment base for the calculation of sickness benefit | 2x1133=2266x12/365=79,6274 |
| *The levy relief for the long-term unemployed is valid until 28.2.2022 | |
| General assessment basis | |
| 14 532,00 EUR | |
| Social Insurance | |
| The maximum assessment base for insurance (NP, SP, IP, PvN, RFS, GP) | 7*1211=8477 EUR |
| Health insurance | |
| The monthly minimum assessment base for health insurance | since 1.1.2017 canceled |
| Health Insurance from dividends | |
| The maximum assessment base | since 1.1.2017 canceled |
| The subsistence level | |
| Living wage valid from 1.7.2022 till 30.6.2023 | 234,42 EUR |
| - another jointly assessed adult natural person | 163,53 EUR |
| dependent or not dependent minor child | 107,03 EUR |
| Basic uncollectible amount in foreclosure deductions from 1.7.2022 till 30.6.2023 | 328,18 EUR |
| The minimum amount of mandatory bonuses for employees remunerated according to the Labor Code | |
| for work in the night | 1,43 EUR |
| for work in the night at risk | 1,79 EUR |
| for work in the night decreased according of the agreement (but not work at risk) | 1,25 EUR |
| for work on Saturday | 1,79 EUR |
| for work on Saturday decreased according of the agreement | 1,61 EUR |
| for work on Sunday | 3,58 EUR |
| for work on Sunday decreased according of the agreement | 3,22 EUR |
| for difficulties at work -Full-time agreement | 0,72 EUR |
| for inactive part of work-related emergency-Full time agreement, Part-time agreement (outside workplace) | 0,72 EUR |
| Surcharge for inactive on-call duty at the workplace | |
| Full-time agreement | wage in the amount of a proportional part of the basic wage component, min. 100% MHM = € 4,023 |
| Wage benefits are calculated from the average wage | |
| Overtime worked FULL-TIME AGREEMENT -surcharge percentage of the average wage | 25% |
| Overtime worked FULL-TIME AGREEMENT at the risk-surcharge percentage of the average wage | 35% |
| Work in public holidays FULL-TIME AGREEMENT | 100% |
| Work in public holidays PART TIME AGREEMENT | 3,58 EUR |
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