2.5 Company registration and business sector regulation

Despite partial improvements, the administrative procedures connected with the opening of a new business, are still considered complicated in the EU countries. This fact is confirmed by the updated rank of the World Bank, where the first 8 positions in the demand evaluation on the opening of a new business, held no EU member state. The Slovak Republic was ranked 48th out of 155 countries.

A permanent and by the enterprisers labelled a significant administrative burden is the monthly informative obligation to the Social insurance company and to the Health insurance company related to the liability of enlistment. The Social insurance company as well as the Health insurance company have begun a gradual transition to the electronic data delivery (the Social insurance company for the evidence of employees, too), however, they are still not of a full-value, i.e. that the physical confirmation of the forwarded/registered data is still required. The same problem has the tax administration.

Even the tax bureau belongs to the group of the institutions which require an almost uninterrupted contact and the “supplying” of information on the side of the enterpriser. Its extent depends of course on the range of registered kinds of taxes and on the frequency of their settlement (income tax, value added tax, vehicle tax) and on the fact whether the enterpriser is an employer at the same time.

A significant role in the burdening with information obligations plays the Bureau of Statistics of SR. The Interest of the office in information is understandable but the way of their collection imposes a significant burden. The State statistics act determines the so-called news units included in the statistical detections which are supposed to provide the data required by the Bureau of Statistics at their own expense. According to the law, these news units cannot deny this obligation; moreover they must record the data that are required by the Bureau.

Complicated and rather detailed is even the legal regulation of the quality of working environment requirements. The table below illustrates the extensity and the complexity of this legislation which the enterprisers have to be acquainted with and keep.

Table – Overview of the amount of legislative standards regulating the various aspects of the quality of working environment requirements

The main legal standards : Act no. 272/1994 of the Code about the protection of health in a later version – cancelled and substituted by the act no. 126/2006 of the Code about public health service and about the change and completion of other acts; in effect only since June 1 2006 Act no. 330/1996 of the Code about the safety and protection of health when working in a later version

Area :	Amount of standards :
Occupational illness	3
Employee health care	3
Forbidden tasks	3
Risk tasks	2
Working environment	4
Chemical aspects	4
Dust	2
Carcinogenic and mutagenic aspects	2
Biological aspects	2
Noise and vibrations	1
Non-ionising radiation	1
Ionising radiation	1
Daylight	4
Artificial lighting	7
Microclimatic conditions	8
Other	10
Chemical protection	96