On 1 January 2025, amendments to tax regulations came into force, introducing significant changes for employers.

The Decree on the Amount of the Minimum Wage for 2025 prescribes the minimum wage for the period from 1 January to 31 December 2025 in the gross amount of EUR 970.00, which represents an increase of EUR 130.00 (15.48%) compared to last year. The minimum gross salary for a director is EUR 1,168.70 (15.20% more than in 2024).

The measure by which employers are exempt from paying health insurance contributions at the rate of 16.5 percent for young workers has been amended in such a way that they can use the exemption for a worker who concludes an employment contract for an indefinite period of time for the first time, regardless of previous service in pension insurance, for a period of up to one year. Previously, the same measure lasted up to five years, provided that the employer and the employee concluded an employment contract for an indefinite period of time before the worker reached the age of 30.

Employers who use the exemptions for workers that were in force until the end of 2024 (the exemption for young people and the first employment without seniority) retain the acquired rights until the expiry of the legal deadline of five years or one year.​​​

The amounts of non-taxable receipts that the employer can pay to employees have been increased, so the amount of bonuses for work results has been increased to 1,200.00 euros, severance pay for retirement to 1,500.00 euros, scholarships for pupils and students to 600.00 euros, while the allowance for living separately has been increased to 300.00 euros.