Social security contribution - Self-employed

    Generic part

    Social security contribution (Self-employed)
    Sociálne a zdravotné poistenie SZČO
    SK - Slovak Republic
    EUR
    Date
    Year
    1993/01/01
    2018/01/01
    2018/03/09 14:42:24

    Contact information

    Administration

    Service

    Website

    E-mail

    Telephone

    Who sets

    The tax rate is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The tax base is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The reliefs are set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    Beneficiary

    • Central authority
    • Regional authority
    • Local authority
    • Social security
    • Others

    Geographical Scope

    SK - Slovak Republic
    No Yes

    Taxpayers

    Natural person older than 18 years who have income from enterprise or from other self-employed activity.
    Self-employed with last year's turnover higher than 12*minimum assessment base.

    Coverage

    Self-employed pay social security contributions for :

    • Pension
    • Health care
    • Unemployment
    • Child care
    • Work-realted illneseses and/or accidents
    • Educational leave
    • Maternity leave
    • Others:
    solidarity fund

    Basis of assessment

    Income considered :

    Domestic income
    Worldwide income

    Domestic-source income of non-residents is :

    Subject to Social Security Contributions
    Not subject to Social Security Contributions

    Rate or Amount of the contribution

    Rate/amount for Social Security Contributions paid by self-employed :

    47.15 %

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    6,384
    • Multiple caps:

    Surcharge

    • A % of the tax base :
    • A lump-sum amount :
    • A tax surcharge :

    Reduction, Allowances, Credits

    Reduction :

    • No reduction
    • A lump-sum amount
    • A % of the tax base :
    • Based on salary
    • Capped

    Allowances :

    Credits :


    Tax due date

    Payment of Social Security Contributions

    Monthly
    Quarterly
    Annually
    Other

    Tax collector

    General comments

    Economic function

    • Consumption
    • Labour Employed (paid by employers and employees)
    • Labour Non-employed
    • Capital income: corporations
    • Capital income: income of households
    • Capital income: income of self-employed
    • Capital stocks

    Environmental taxes

    • Energy
    • Transport
    • Pollution/resources

    Tax revenue

    Part of d613
    Year Annual tax revenue (in millions) % of GDP % of total tax revenue -
    2016
    2,315.1
    2.8502 %
    8.8588 %
    2015
    2,167
    2.7382 %
    8.5679 %
    2014
    2,057.5
    2.7041 %
    8.7234 %
    2013
    2,053.9
    2.7692 %
    9.1996 %
    2012
    1,959.5
    2.6952 %
    9.555 %
    2011
    1,872.3
    2.651 %
    9.2867 %
    2010
    1,497.6
    2.2161 %
    7.9157 %
    2009
    1,728.7
    2.7001 %
    9.3812 %
    2008
    1,581.8
    2.3966 %
    8.2773 %
    2007
    1,631
    2.9 %
    9.9542 %
    2006
    1,476.9
    3.2438 %
    11.0934 %
    2005
    1,303.8
    3.3135 %
    10.574 %
    2004
    1,169.2
    3.3692 %
    10.6629 %
    2003
    1,055.1
    3.5095 %
    10.7604 %
    2002
    1,021
    3.8813 %
    11.8087 %
    2001
    832.8
    3.4887 %
    10.6423 %
    2000
    657.9
    2.944 %
    8.7117 %

    Footnotes