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Generic Tax Name Social security contribution - Health insurance (Employees)
Tax name in the national language Zdravotné poistenie
Tax name in English Health insurance
Member State SK-Slovak Republic
Tax in force since 1993/01/01
If abolished, date on which the tax ceases to apply
Business version date 2011/01/01
Version date 2011/09/13
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Law No. 580/2004, as last amended by Act No. 499/2010

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope Slovak republic.
 
Taxpayers
The base or rate of social security contributions paid by Employees on the income of employees and of blue collar workers Rates are identical
Bases are identical

Comments

- Individuals - employee, self-employed

- State - pays social insurance on behalf of selected groups of persons

- Self-payers (they pay mandatorily) e.g voluntary unemployed persons


Domestic-source income of non-residents is Subject to SSCer
Not Subject to SSCer

Comments


Comments
 
Tax object and basis of assessment
Employees pay social security contributions for








Comments

Labour incomes and dividends.

- employee & employer: monthly gross wage or salary of the employee

- self-employed: last known personal income tax base (from previous PIT period) divided by 2.14 and then by 12 to get the monthly value

- self-payers: arbitrary level, although they must respect maximum and minimum assessment bases set by the law


Base for all contributions listed here above is the same Yes No

As general rule, the income subject to Social Security Contributions of Employees includes























Comments

Income considered Domestic income
Worldwide income
Comments

Benefits in kind

The following benefits in kind are usually (partially or fully) subject to social security contributions paid by Employees












Comments

Meal cheques are tax exempt.

Day-care for children is tax exempt if this activity is provided in employer`s facilities.



Comments

 

 
Deductions, Allowances, Credits, Exemptions
Capped contributions No cap
Cap in monetary units: 2309.7  EUR/Natcur
Cap in % of the tax base:

Reduction

The reduction is
No reduction
A lump-sum amount
In percentage of base:
     
Based on salary
Capped
Comments

The law sets a minimum and a maximum health insurance assessment base. The minimum assessment base, in a particular month, is equal to 44.2% of average wage (AW)(t-2). The maximum assessment base is linked to the last known average wage in the economy (AW)(t-2) - it is equal to 3 x AW(t-2).


Allowances
The basic yearly allowance for an individual amounts to:
The basic yearly allowance for a couple amounts to:
Additional allowance for 1st child
Additional allowance for 2nd child
Additional allowance for 3rd child
Additional allowance for additional child
Additional allowance for old age dependents
Comments

Credits
The basic yearly credit for an individual amounts to:
The basic yearly credit for a couple amounts to:
Additional credit for 1st child
Additional credit for 2nd child
Additional credit for 3rd child
Additional credit for additional child
Additional credit for old age dependents

Social Security Contributions paid by Employees are tax deductible Yes No


Comments

 
Rate(s) Structure
The following rates apply to Social Security Contributions paid by Employees
Pensions

Health care
4.00 %  From  EUR/Natcur  To  EUR/Natcur

Unemployment

Child care

Work-related illnesses and/or accidents

Education leave

Maternity leave

Others

Comments

Rate applied to physically handicapped employee is 2% form the assessment base.

Rate applied to self-employed is 14% from the assessment base (7% for physically handicapped).


Special surcharges

There are special surcharges in the form of:
Surcharge 1 : Name:
A lump-sum amount:
A percentage of income:
A tax surcharge:
Comments



Comments
 
Tax due date

Health insurance is paid monthly (advance payments), however payments settlement exist since year 2006.

 
Tax collector

Health insurance companies.

 
Special features

 
Economic function







Comments

 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d61121e + d61131e

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2009 1,916.00 EUR 3.00
2008 1,757.10 EUR 2.67
2007 1,621.30 EUR 2.89
2006 1,429.00 EUR 3.15
2005 1,262.30 EUR 3.22
2004 1,086.00 EUR 3.13
2003 971.00 EUR 3.23
2002 944.70 EUR 3.59
2001 813.70 EUR 3.41
2000 713.90 EUR 3.19

Comments