The 13th salary in June of this year only paid a few companies to employees. This is advised by Grant Thornton Slovakia.
"Of all our customers who are active in the production,
in non-productive sectors this option was less than five
percent of companies. I estimate that in Slovakia holiday paid 13th salary
according to the new system, less than three percent of the companies, "she said
partner of consultancy Grant Thornton Silvia Hall.
The main reason why the support for the 13th and 14th salary does not work is according to her
bad conditions. "Exemption of 500 euros of tax
the burden comes only from 2019, zero social contributions from the 13th a
14th salary is only possible from 2021. Financial compensation for
Employers now fully comply with labor legislation
minimum, "says Hall.
In the case of a health insurance of EUR 500, the company stores it here
EUR 16.20 per year. Employers also have a problem
with the average income. "For example, bonuses that are higher than
the average income, in addition to the 13th plate, increases labor costs, "
explains Hall. The introduction of the so-called 13th and 14th salary is so
he showed that it was a purely propagandistic step. If the government really wants it
to help employees, the extremely high deductible for tax deductions must be reduced
tax, he said.
Austrian expert and managing partner of Grant Thornton Wilfried
Serles points out that the tax burden on labor lies in Slovakia
higher than in Austria, which is considered a country with high taxes.
The same gross income remains an employee in Slovakia
less money as an employee in Austria. This does not only apply to
compare a wage of a thousand dollars, but also higher income. "Slovakia, unfortunately,
increasing the burden on labor costs in recent years has also taken place
Austria. If the Slovak government wants to increase income for people, it must reduce it
the cost of labor. Any measure other than a discount
Tax tax is just a show without the final effect, "he said
The amendment to the labor law has been partially introduced since May of this year
the exemption from taxes and charges for thirteen and fourteen wages. please
paid thirteen and fourteen salaries will gradually be exempt from taxes and taxes
reductions up to EUR 500 provided they are at least in value
average monthly employee profit. This measure was maintained by Members of the European Parliament
NR SR for SNS.
Thirteen salaries are paid in June by the employer and fourteen salaries
in December. The condition is that it is exempt from taxes on the thirtist plate
the employment of the employee has lasted at least two years.
The exemption of the 14th salary of taxes and levies depends on
the employee has worked for the employer for at least four years
the second condition is that the employer pays the employee,
Thirteen salaries amounting to at least the average monthly employee earnings
will be exempt from the health insurance for up to EUR 500 for the first time
this year, from income tax in 2019 and from social contributions to
in 2021. Fourteen salaries amounting to at least the average monthly income
up to 500 euros for the first time is exempt from medical expenses
year, from the income tax also from this year and from social contributions of the year
2019. Of the sum of the 13th and 14th salary, which exceeds 500 EUR,
will continue to pay income tax, including social and health taxes.