However, it is possible to have remuneration paid to the cohabiting spouse. This can be done both voluntarily and under a court ruling.

The only deductions that can be made from net remuneration (after deducting social security contributions, advance payments for personal income tax and payments made to employee capital plans if employees have not resigned from them) are the following:

• sums enforced under enforcement titles for child maintenance or alimony payments;
• sums enforced under enforcement titles for claims other than maintenance or alimony payments;
• advance payments granted to employees;
• pecuniary penalties provided for in the Labour Code.

Deductions are to be made in the order listed above. This means that where deductions are made under different titles, child maintenance and alimony payments take precedence over other claims.

Child maintenance or alimony payments are prioritised. Three-fifths, i.e. 60%, of the remuneration may be deducted to satisfy such claims. In other cases, up to half of the remuneration may be deducted.

In addition, deductions from the following amounts payable to the employee may be made, to their full amount, to cover child maintenance or alimony payments:

• a prize from the company’s prize fund;
• additional annual remuneration;
• amounts to which employees are entitled due to their share in profit or balance sheet surplus.

Amounts paid during the previous period of payment for the period of absence from work for which the employee does not retain the right to remuneration are deducted in full from the remuneration for work.

As for the employee’s remuneration in the month in which remuneration components for periods longer than one month are paid, deductions are made from the total remuneration, with these remuneration components included.

An amount free from deductions has been determined. It equals the minimum wage.

However, in the case of child maintenance and alimony payments, the limitation to the amount of the minimum wage does not apply.

Whereas, if the deduction is related to advance payments, the limitation amounts to 75% of the minimum wage. And in the case of pecuniary penalties, it is 90% of the minimum wage.

Any claims other than those mentioned above may be deducted from the employee’s remuneration only with their consent. The consent must be given in writing and must relate to a specific and existing claim. The employee may withdraw their consent at any time.

In such a case, the remuneration for work free from deductions is as follows:

• the minimum wage – when deductions are made for the benefit of the employer;
• 80% of the minimum wage – when other deductions are made.