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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


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