Under current legislation in force on 1 First 2012 changes the amount of the minimum tax base to pay social insurance self-employed persons and voluntarily insured amount and the maximum assessment base for the payment of social insurance to workers, employers, self-employed persons and voluntarily insured person.
For the period from 1 January 2012 will
- minimum assessment base monthly amount of € 339.89 (for the period from 1 January 2011 to 31 December 2011 in the amount of € 329.06)
- maximum monthly assessment base
of the premium payments for health insurance and to pay insurance premiums to guarantee insurance in the amount of 1 153.50 EUR(for the period from 1 July 2010 to 31 December 2011 is EUR 1 116.75 EUR)
for the payment of the pension insurance premiums to pay for unemployment insurance and premium payments to reserve fund in the amount of 076.00 EUR 3 (for the period from 1 July 2010 to 31 December 2011 is EUR 2 978.00 EUR).
When paying the premiums on the basis of assessment under § § 139a and 139b Act.461/2003 Z. of. on social insurance, as amended, the premium payable on the eighth day of the calendar month following the calendar month in which the income was recorded. For more information visit: http://www.socpoist.sk/ .