If you’ve entered into an employment contract in the Czech Republic and are puzzled by the absence of a fixed salary amount, you might have come across the term “wage assessment” (known as “mzdový výměr” in Czech). Instead of a concrete figure, your contract may refer to this document for the determination of your wages.
The wage assessment enables your employer to unilaterally set and modify your salary. This means that your employer can adjust your wage, either up or down, without requiring your consent. However, if your employment contract directly specifies a wage figure, any changes require mutual agreement and your confirmation with a signature.
It’s important to note that your employer’s authority in altering wages is not without restrictions. The employer must follow principles related to minimum wage and guaranteed wage when modifying employees’ wages. Employers are also prohibited from discriminatory practices against their employees.
The wage assessment typically presents the gross wage, which isn’t the exact amount you’ll receive in your bank account. Deductions for social and health insurance contributions and income tax are subtracted. The result is your net salary, which may vary slightly month to month, especially in cases of illness or other factors affecting your income.
By law, the wage assessment must be handed over to the employee personally no later than their first day of work. In the event of any changes to the information presented in the wage assessment, the employer is obligated to notify the employee in writing, with this notice provided no later than the day when the change becomes effective. This ensures transparency and accountability in the wage determination process, safeguarding the rights of employees in the Czech Republic.