Module: PYSK | Molga: 74 | Currency: EUR | Region: Europe
Field | Detail |
Statutory | SP poistné (9.4% EE + 25.2% ER), Daň 19%/25%, Stravné meal |
Tax | Progressive 19% (up to 176.8× subsistence min) / 25% |
Key Feature | SP Insurance & Meal Voucher Statutory Allowance |
Pay Frequency | Monthly |
Banks | Slovenská sporiteľňa, VÚB, Tatra banka |
Slovakia-Specific Highlights
Sociálna poisťovňa Contributions:
- EE 9.4%: Nemocenské 1.4%, Starobné 4%, Invalidné 3%, Nezamestnanosť 1%
- ER 25.2%: Starobné 14%, Invalidné 3%, Úrazové 0.8%, Garancie 0.25%, Rezervný fond 4.75%, Nezamestnanosť 1%, rodičovský príspevok 1.4%
- Zdravotné poisťovňa (health): 4% EE + 11% ER
Stravné (Meal Voucher):
- Statutory minimum 55% of daily meal allowance (EUR 7.30/day in 2024 = EUR 4.02/day minimum)
- Employer contribution exempt from social/health contributions up to certain limit
Chapter 5.5: Mesačný výkaz poisteného (monthly social contribution return); Ročné zúčtovanie dane (annual tax settlement): employer does for employees by April 2; Potvrdenie o príjme: annual income certificate; Daňový bonus (child tax credit): EUR 140/month per child under 6