Only the following are to be deducted from net remuneration (net of social security contributions, advance payments for personal income tax and also payments made to the employee capital plan if the employee has not resigned from them):

• sums enforced by virtue of enforcement titles for maintenance allowance,
• amounts enforced under enforcement titles for claims other than maintenance allowance,
• monetary advances granted to employees,
• pecuniary penalties provided for in the Labour Code.

Maintenance allowance is privileged. 3/5, or 60% of remuneration may be deducted for this allowance. In other cases, it is possible to deduct half of the remuneration for work.

An amount free from deductions has been established. It is the amount of the minimum wage.

However, in the case of maintenance allowance payments, the limitation to the amount of the minimum wage does not apply (there is no amount free form deductions).

If the deduction concerns advance payments, this limitation is 75% of the minimum wage. And in the case of pecuniary penalties, it is 90% of the minimum wage.

Claims other than those indicated above may be deducted from the employee’s remuneration only with their consent. Such consent must be given in writing and must concern a specific and existing claim. The employee may withdraw their consent at any time.

In this situation, the remuneration for work free from deductions amounts to:

• the minimum wage for deductions of claims due to the employer,
• 80% of the minimum wage for deductions of other claims.