In just a few days, namely from 1 July 2021, individuals whose current payment account is affected by execution will be able to open a special bank account with the bank, where they will have non-forfeitable funds deposited. This will be a so-called protected account, which will not be subject to execution and will be able to manage only the so-called protected income that cannot be subject to execution - e.g. meal allowance, travel reimbursements and also income from which the relevant execution deduction has already been made (wages, salary, remuneration from a permanent or temporary employment, severance pay, etc.).
The protected account is governed by the provisions of Sections 304c to 304e of the Code of Civil Procedure (see its amendment by Act No. 38/2021 Coll.).
The financial institution will only credit payments from pre-notified sources from the seized account to the protected account. For this reason, the the employee will write to his employer (the bailiff may also do so) requesting the issuance of confirmation according to § 304d of the Code of Civil Procedure. The confirmation form will be published by the Ministry of Justice. The employer will fill in the prescribed details, i.e. identification of the employer and employee, the account number from which the employee's income will be sent and the account number to which the income will be sent.
The employer will then be obliged to From the date of the certificate until the date the employee receives a certificate from the money market institution stating that the protected account has been terminated, pay only income that may be protected from the account specified in the certificate. In particular, the income referred to in the provisions of Section 299 of the Civil Procedure Code (wages, salary, wage and salary compensation, remuneration from temporary and permanent employment, remuneration for on-call work, remuneration of a member of the municipal council, severance pay, compensation for loss of earnings during and after temporary incapacity for work, etc.). It is not possible for the employer to send any other payments, such as a loan, to the employee from the account specified in the certificate in question.
A summary of the employer's obligations in connection with the employee's protected account:
1. Issue a certificate pursuant to § 304d of the Code of Civil Procedure upon written request.
2. Send only protected income to the employee's account, from the date of issuance of the certificate pursuant to section 304d of the Code of Civil Procedure until the date on which the employee delivers the money institution's certificate of termination of the protected account.
Detailed information on protected accounts and protected income is available e.g. on the Czech National Bank's website - see this link.
