Electronic communication with the health insurance undertaking
On 1 January 2021 the amendment of Law 580/2004 enters into force Z. z., which introduces, among other changes, an obligation for all employers to communicate electronically with the health insurance company. In practice, this will mean that employers have an obligation to submit advance statements for public health insurance premiums and notifications to the employer by electronic means.
There will be no change for the vast majority of employers, as there has been an obligation to communicate electronically so far, for employers with at least three employees. Newly, the obligation to communicate electronically concerns all employers, regardless of the number of their employees.
13th and 14th salaries and contributions to public health insurance
On 2 December 2020 The National Council of the Slovak Republic approved the amendment of the Income Tax Act, in which it deleted Article 5 (7) (a) of the Income Tax Act. (n) and (o) concerning the exemption from income tax on 13th and 14th salaries. From 1 January 2021, the granting of 13th and 14th salary will no longer be exempt from income tax.
As regards the payment of public health insurance premiums, the Health Insurance Act did not specifically exempt 13th and 14th salaries from the levy obligation; this exemption resulted from the fact that these benefits were exempt from income tax.
As from 1 January 2021 these income tax benefits are no longer exempt, they will form part of the assessment basis for the levying of public health insurance premiums and will pay premium advances.
In the reporting of premiums, these benefits (13th and 14th salaries) enter the basis of assessment and shall be recognised as part of it.
For this reason, when reporting premium advances for the period January 2021 and thereafter, the value of 0 shall be reported in the premium advance statement under item 14 of the body of the benefit (Equity exempt from payment of premiums).