5.2 The amount of enlistments into individual insurance trusts

Odvody zamestnanca a zamestnávateľa vo verejných poisteniach (stav k 1. januáru 2006, mesačne)

	Enlistment rates		Assessment basis (SKK per month)	Monthly enlistments (SKK)
Type of insurance	Employee	Employer		Employee	Employer
Health	4.0 %	10.0 %	6,900 – 47,475	276 – 1,899	690 – 4,748
Old-age	4.0 %	14.0 %	6,900 - 47,475	276 – 1,899	966 – 6,647
Sickness	1.4 %	1.4 %	6,900 - 23,738	97 – 332	97 – 332
Disability	3.0 %	3.0 %	6,900 - 47,475	207 – 1,424	207 – 1,424
Unemployment	1.0 %	1.0 %	6,900 - 47,475	69 – 475	69 – 475
Accident	–	0.8 %	6,900	0	od 55
Guarantee	–	0.25 %	6,900 - 23,738	0	17 – 59
Solidarity fund	–	4.75 %	6,900 - 47,475	0	328 – 2,225
Together*	13.4 %	35.2 %	–	925 – 6,029	2,374 – 15,940

*Notes : To the total enlistment of the employer the enlistment for the accident insurance needs to be added, which does not restrict the highest amount The minimal assessment basis is in case of a full time job equal to the minimal wage which is SKK 6,900 since October 1 2005 The maximum for the assessment basis in the health insurance is adjusted by January 1 and in the social insurance by July 1 of the relevant year The monthly maximum in the health insurance for the year 2006 is three-times of the average gross wage in the year 2004 (it is 3 x 15,825 SKK), till June 30 2006 the same limit is valid also for the monthly maximum in the social insurance, except of the sickness and the guarantee insurance where the maximum is 1.5-times of the average earnings If the employee saves for his pension in the Pension Asset Management Company (DSS), the tariff rate divides in 5 % (into the Social Insurance Agency) and 9 % into the Pension Asset Management Company (DSS) The possibility to decrease the rate of the old-age insurance by 0.5 % (the so-called deduction bonus) for each dependant child was cancelled by January 1 2006 The rate of the accident insurance is valid till December 31 2006, after this term it extends to the interval 0.3 – 2.1 %, while it is calculated also with surcharges and discounts which reflect the risk of a relevant operation

Source : Act No. 461/2003 Coll. On Social Insurance in compliance with later regulations , Act No. 580/2004 Coll. On Health Insurance in compliance with later regulations.

Enlistments of the sole traders in public insurances
(State on January 1 2006, monthly)

	Health	Old-age	Disability	Sickness	Solidarity fund	Together
Enlistment rate	14.0 %	18.0 %	6.0 %	4.4 %	4.75 %	47.15 %
Assessment basis (SKK)	6,900 – 47,475	6,900 – 47,475	6,900 – 47,475	6,900 – 23,738	6,900 – 47,475	-
Enlistments (SKK)	966 – 6,647	1,242 – 8,546	414 – 2,849	304 – 1,045	328 – 2,256	3,254 – 21,343

Note : the assessment basis is a half of the taxable incomes before the subtraction of enlistments

Source : Act No. 461/2003 Coll. On Social Insurance in compliance with later regulations , Act No. 580/2004 Coll. On Health Insurance in compliance with later regulations.

The obligation to pay the enlistments for sickness and the pension insurance arises for the sole traders since July 1 if his/her income from conducting business and from other independent earning activity or benefit relating to the business or to other independent earning activity in the previous year was higher than 12 times of the minimal wage, i.e. 12 x 6,900 SKK, i.e. s/he reaches an income (an income is considered gross income – turnover, not reduced by expanses) or a benefit higher than SKK 82,800. In case of the sole traders, the enlistments are calculated from the half of the tax base (monthly deduction = tax base/2/12).

Enlistment liabilities of employees, employers and sole traders