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Measure Name
Date when measure came into force
Relief for long-term unemployed 2013/11/01
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Generic Tax Name Social security contribution - Social and health insurance (Employees)
Tax name in the national language Sociálne a zdravotné poistenie
Tax name in English Social and 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 2015/01/01
Version date 2015/02/17
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. 461/2003, as last amended by Act No. 268/2014 and law No. 580/2004, as last amended by Act No. 364/2014.
 
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
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

Social insurance contributions in the Slovak republic consist of the following seven types of insurance:

sickness insurance, old-age insurance, disability insurance, unemployment insurance, reserve solidarity fund, accident insurance and guarantee insurance. These are paid to the Social Insurance Agency by:

Individuals - employee, employer, self-employed, voluntary insured.

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

Social Insurance Agency - pays social insurance on behalf of selected groups of persons - financial intra-transfer within the Social Insurance Agency.
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

Dividends, income from occasional activity, prizes and awards, and lotteries and game activities are subject to health insurance only.

 

Assessment base for self-employed is calculated as tax base (excluding SSC already paid) divided by a constant of 1,486 (valid as of 2015; constant for 2013 is 1.9 and for 2014 equal to 1.6).
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

Comments
 
 
Deductions, Allowances, Credits, Exemptions
Capped contributions No cap
Cap in monetary units:
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

 

Maximum and minimum assessment base for the social and health insurance (monthly)

 

Minimum

Maximum

Sickness insurance

0.5 * AW(t-2)

5 * AW(t-2)

Old age, disability, and unemployment insurance, reserve fond of solidarity

0.5 * AW(t-2)

5 * AW(t-2)

Health insurance

0.5 * AW(t-2)

5 * AW(t-2) 

Health insurance from dividends

-

5 * AW(t-2)*

*All types of income are considered together

Minimum assessment base applies to self-employed only.
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

As of 1/1/2015 a health insurance contribution allowance was introduced with following parameters:

  • The allowance amounts to 380 EUR/month.
  • The allowance decreases with rising income from minimal wage (also 380 EUR/month). With 1 EUR increase in income the allowance is reduced by 2 EUR, so it becomes equall to zero with income equal to 570 EUR/month.
  • Is applicable only on employment income
  • Reduces base for calculating only health insurance contributions
  • Annual amount depends on months worked: 380*months in work
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
4.00 %  From  EUR/Natcur  To  EUR/Natcur

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

Unemployment
1.00 %  From  EUR/Natcur  To  EUR/Natcur

Child care

Work-related illnesses and/or accidents
1.40 %  From  EUR/Natcur  To  EUR/Natcur

Education leave

Maternity leave

Others
3.00 %  From  EUR/Natcur  To  EUR/Natcur

Comments

    

 Social insurance contributions- overview of rates (%)

 

 

 EMPLOYEE & EMPLOYER

 SELF- EMPLOYED & VOLUNTARILY INSURED

 

 PAYG system

 Combined system (since 2005)

 

 

 

 PAYG pillar

 Funded pillar
  

 

  employee

 

  employer

 

  employee

 

  employer

 

  employee

 

  employer

 

  self employed and voluntarily insured

 
 Sickness insurance

 

 1.40

 1.40

 1.40

 1.40

-

-

4.40
Old-age insurance

 

4.00

14.00

4.00

10.00

-

4.00

18% into PAYG or

14% into PAYG+ 4% into funded pillar
Disability insurance

 

3.00

3.00

3.00

3.00

-

-

6.00
Unemployment insurance

 

1.00

1.00

1.00

1.00

-

-

(only voluntarily insured ) 2.00
Reserve solidarity fund

 

-

4.75

-

4.75

-

-

4.75
Accident insurance

 

-

0.80

-

0.80

-

-

-
Guarantee insurance

 

-

0.25

-

0.25

-

-

-

 

9.4

25.2

9.4

21.2

0.0

4.0

 

 

 

 

30.6

4.0

 
∑ Social insurance

34.6

34.6

33.15
Health Insurance

4.0

10.0

4.0

 10.0

4.0

 10.0

14.0

∑ SSC 

48.6

48.6 

48.6 

47.15

 Health insurance equal to 50% of standard rates apply to disabled persons
Special surcharges

There are special surcharges in the form of:
Surcharge 1 : Name: 10.0
A lump-sum amount:
A percentage of income:
A tax surcharge:
Comments

Comments
 
Tax due date

Social and health insurance are paid monthly.
 
Tax collector

Social insurance agency.
 
Special features

In Slovakia, the fully funded pillar (second pillar) was established on January 1st, 2005. Part of each participant's social insurance contributions (9 percentage points until September 2012; as of September 2012, this decreased to 4 percentage points), goes to his/her individual account in the private pension company.

Since November 2013 is in force exemption for long-term unemployed, who are not obliged to pay SSC. The maximum duration of the exemption is 12 months.

There are two conditions to be eligible for the exemption:

  • Before starting a job, person have to be listed at unemployement registry at least for 12 months 
  • The wage cannot exceed 67% of average wage two years prior.
 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d61121a + b + c + d + f + d61131a + b + c + d + f + g + d61121e + d61131e

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 4,053.36 EUR 5.60
2011 3,844.79 EUR 5.46
2010 3,528.54 EUR 5.24
2009 3,571.18 EUR 5.60
2008 3,440.67 EUR 5.23
2007 3,303.90 EUR 5.89
2006 2,966.80 EUR 6.54
2005 2,681.20 EUR 6.84
2004 2,441.50 EUR 7.04
2003 2,170.20 EUR 7.22
2002 2,086.70 EUR 7.93
2001 1,817.00 EUR 7.61
2000 1,537.20 EUR 6.88

Comments