EXEMPTION FROM THE OBLIGATIONS TO PAY HEALTH INSURANCE

Neither the tax nor the public health insurance levy is subject to

1. compensation received by an authorised person under special regulations, income received by the issuance, donation or inheritance of property, apartment, non-residential premises or parts thereof (hereinafter referred to as "immovability') or movable property, right or other property, other than income arising therefrom, and excluding gifts made in connection with the performance of an activity pursuant to Article 5 or Article 6;
2. credit and loan,
3. the share of a member of the land community with legal personality in the proceeds and the assets to be distributed among members of the land community with legal personality;
4. value added tax applied to the price of the goods or services in the case of the payer of that tax;
5. income arising from the acquisition of new shares and shares as well as income arising from their exchange when the taxpayer is dissolved without liquidation, even if the merger, merger or division of the company also includes the assets of a company established in the Member States of the European Union;
6. travel compensation granted in respect of the performance of a dependent activity up to the amount to which a staff member is entitled under specific rules, except for pocket money provided for a foreign work trip;
7. non-monetary performance of the value of personal protective equipment provided pursuant to specific regulations, personal hygiene and work clothing (e.g. work clothes, uniforms), including their maintenance or the amount by which the employer reimburses the employee the certified expenditure incurred for these purposes; this also applies to such services provided to the student of the secondary vocational school and to the trainee with whom the employer has a contract under a specific provision;
8. the amount received by the employee as an advance from the employer to make it available on his behalf, or the amount by which the employer reimburses to the employee the certified expenditure incurred by the employee for the employer as if it were incurred directly by the employer;
9. up to the amount laid down by the special rule for certain expenditure of the staff member,
10. the value of recondition stays, rehabilitation stays, fitness rehabilitation and preventive health care provided in cases and under conditions laid down by a specific regulation;
11. compensation for the use of own tools, equipment and items necessary for the performance of the work pursuant to a special regulation, if the amount of compensation is determined on the basis of the calculation of actual expenditure,
12. reimbursement of expenses and service rendered in connection with the performance of a post to which special rules are claimed, 9) in addition to compensation for income foregone and compensation for loss of time.

Income exempt from payment of the public health insurance levy:

1. the amount incurred by the employer to train the employee relating to the activity or business of the employer; this exemption does not apply to the amounts paid to the employee in return for the taxable income lost,
2. the value of the diet provided by the employer to the employee for consumption at the workplace or in the course of the diet provided by other entities and the financial contribution to the meals provided pursuant to a special regulation, where the employee cannot benefit from any form of diet provided by the employer, based on a medical certificate from the specialist physician for medical reasons;
3. the value of soft drinks provided by the employer to the employee for consumption at the workplace,
4. the use of recreational, medical, educational, pre-school, physical or sports facilities provided by the employer to the employee; the same consideration shall be given to such performance provided to the employee's spouse and to children who, for the purposes of this Act, are considered as nourished persons (§ 33) of that employee or his wife (s).
5. public health insurance premiums, 20) social insurance premiums, social security premiums 22) and old-age pension savings contributions pursuant to a special regulation or insurance premiums and foreign insurance contributions of the same type (hereinafter referred to as insurance and contributions) which the employer is required to pay for the employee;
6. compensation for income and compensation for income in the event of temporary incapacity for work provided by the employer to his employee pursuant to a special provision;
7. income from dependent work carried out in the territory of the Slovak Republic arising from a taxpayer with a limited tax liability from an employer established or resident abroad, if the period of time relating to the exercise of that activity does not exceed 183 days in any 12 consecutive month period, unless the income referred to in § 16 (1) (a). (d) and revenue from activities carried out in a permanent establishment (§ 16 (2));
8. compensation for loss of earnings after the end of incapacity for work arising from an accident at work or occupational disease, where that compensation was determined by a fixed amount final decision of the court before 1 January 1993,
9. a share of the profit paid by the company or cooperative to the employee without participating in the capital of that company or cooperative;
10. compensation for loss of earnings paid to a staff member pursuant to a special regulation where, for the purposes of its calculation, it is based on the average monthly net earnings of the staff member under a special regulation.

Income is exempt from the public health insurance levy

1. the sale of property not covered by the exemption under point (b) after a period of five years from the date of its acquisition or disposal from the commercial property, where that property is included in the commercial property, except for income generated by the taxpayer under a contract for the future sale of the property concluded within five years of its acquisition or disposal from the commercial property, even if the purchase contract will be concluded only five years after its acquisition or disposal from the commercial property;
2. the sale of the property acquired by succession (by succession) in a direct line or by one of the spouses, if it has elapsed for at least five years from the date of acquisition of that property, demonstrably in the ownership or joint ownership of the deceased (s) or the disposal of the commercial property, if that property has been included in the commercial property, except for income generated by the taxpayer under a contract for the future sale of the property concluded within five years of its acquisition or disposal of the commercial property, even if the purchase contract will be concluded only five years after its acquisition or disposal,
3. from the sale of movable property other than the proceeds from the sale of movable property which has been included in commercial property within five years of its disposal from commercial property; a security shall not be considered as a movable property for the purposes of this Act;
4. the sale of property or movable property issued to an authorised person under special regulations adopted by that person,
5. the sale of assets included in the bankruptcy estate and the write-off of liabilities in bankruptcy or restructuring carried out under a special provision, including the write-off of liabilities to creditors who have not exercised their claims against the taxpayer in bankruptcy; similarly, the write-off of liabilities with the taxpayer, which is cancelled by the rejection of the application for bankruptcy due to a lack of assets, and the taxpayer who is wound up by the cancellation of the bankruptcy on the ground that the assets of the bankrupt are not sufficient to reimburse the expenses and remuneration of the insolvency administrator;
6. accepted as part of a maintenance obligation pursuant to a special regulation, and similar performance granted from abroad,
7. pursuant to § 6 (3) and § 8 (1) (a). (a) if the sum of those revenues does not exceed EUR 500 in the tax period, where the revenue thus defined exceeds EUR 500, only revenue above the amount so established shall be included in the tax base; expenditure on revenue included in the tax base shall be determined by the same ratio as the ratio of revenue included in the tax base to the total revenue;
8. the transfer of membership rights and obligations in the housing cooperative relating to the transfer of the right of use of the rental cooperative apartment, if the taxpayer has used this apartment for housing for at least five years from the date of conclusion of the rental agreement with the housing cooperative, except for the income generated by the taxpayer from the contract for the future transfer of the membership rights and obligations in the housing cooperative in connection with the transfer of the right of use of the rental cooperative apartment concluded within five years from the date of conclusion of the lease agreement with the housing cooperative,
9. pursuant to § 8 (1) (a). (d) to (f), if the sum of such revenue reduced by expenditure pursuant to paragraphs 8 (5) and 7 does not exceed EUR 500 in the tax year; if the difference between the aggregate revenue and the aggregate expenditure thus defined exceeds EUR 500, the tax base shall include only the difference above the amount so established; if the taxpayer has also received revenue pursuant to paragraphs 6 (3) and 8 (1) (a). (a) the exemption provided for in point (g) and in accordance with this point shall be applied at a maximum aggregate rate of EUR 500,
10. obtained by acquiring ownership of the apartment as compensation for the released apartment or by receiving compensation for the released apartment by the user of the apartment from the beneficiary to whom the property was issued under special regulations or from the heir of the beneficiary to whom the property was issued.

They are also exempt from the public health insurance levy

1. benefits, support and services from public health insurance, individual health insurance, social insurance, sickness and accident insurance, old-age pension savings pensions, including benefits from such savings under a special regulation and from compulsory foreign insurance of the same type;
2. benefits and benefits to ensure basic living conditions and address material emergencies, social services, cash contributions to compensate for the social consequences of severe disability, public benefits and state social benefits provided for by specific regulations and other social benefits;
3. This appropriation is intended to cover the following expenditure:
4. services provided under active labour market policy other than payments received in connection with the pursuit of activities generating revenue under § 6;
5. a one-off emergency service allowance provided pursuant to a specific provision;
6. social security benefits and social security services for members of the armed forces, armed security forces, armed forces, the National Security Office, the Fire and Rescue Corps, the Mountain Rescue Service and the Slovak Information Service provided pursuant to special regulations 49) excluding in-kind contributions, retirement and recreational care,
7. contributions in kind or in cash made to members of the Fire and Rescue Corps, to employees and members of fire fighting units and to natural persons in the event of life and property being saved,
8. benefits arising from insurance of persons other than those arising from an old-age insurance or supplementary pension saving under a special regulation,
9. compensation received, compensation for non-material damage, claims provided to eliminate or mitigate the consequences of an incident,50a) claims arising from property insurance and claims arising from civil liability insurance, except payments received in return for
10. the loss of taxable income where the loss of income is not secured by benefits or surcharges under points (a) and (c);
11. damage caused to property which was, at the time the damage occurred, commercial property,
12. damage caused in connection with the business or other self-employment of the taxpayer (Art. 6 (1) and (2)) and damage caused by the taxpayer in connection with the lease (Art. 6 (3));
13. damage caused to property leased by the taxpayer if it has been used for business or other self-employment;
14. scholarships provided by state budget resources or provided by universities and similar services provided from abroad, scholarships provided to pupils under special regulations, support and contributions from foundations and civil society associations, non-profit organisations and non-investment funds, including non-monetary benefits, support and contributions provided from state budget resources, municipal budgets, higher territorial units and state funds, including non-monetary benefits, except payments received in return for loss of income or in connection with the pursuit of activities generating revenue pursuant to Articles 5 and 6;
15. interest on the overpayment of the tax caused by the tax administration,
16. winnings in lotteries and other similar games operated under a licence issued under special regulations and similar prizes from abroad,
17. prices or prizes received not referred to in point (l) above not exceeding EUR 165,97 at price or prize; the price or prize shall be understood as:
18. the award from the tender, the price from a contest in which the contestants' circle is limited by the terms of the competition, because, in the case of the contestants chosen by the contestant, in addition to the remuneration included in that price for the use of the work or performance, it is part of that price;
19. win from an advertising contest or draw,
20. the price of the sport competition, while the prices of sports competitions received by taxpayers whose sport activity is another self-employed activity are not exempt (§ 6)
21. the amount of the tax advantage for a nourished child living with a household taxpayer paid to the taxpayer under § 33,
22. cash compensations from the Deposit Insurance Fund 58) and from the Investment Guarantee Fund,
23. income from the sale of the unit up to the actual price of the unit valid on the day of its sale, except for the sale of the unit to a person established or residing abroad,
24. compensation received for the expropriation of land and buildings in the public interest paid pursuant to a special regulation;
25. funding arising from grants granted under international agreements binding the Slovak Republic,
26. the amount awarded and paid to the staff member pursuant to § 32a (hereinafter referred to as the "employment bonus'),
27. the physical provision of secondary vocational school pupils and vocational apprentices provided under a specific provision;
28. cash or non-monetary performance provided by the National Property Fund of the Slovak Republic to a natural person in the free transfer of book-entry securities pursuant to a special regulation.

Health insurance is not paid on the income from which the withholding tax is paid, namely it is exempt

1. interest, winnings or other income arising from deposits on deposit books, current account funds, building savers' accounts and deposit accounts, except where the recipient is an interest or income fund, supplementary pension fund, pension fund, bank or branch of foreign bank or Export-Import Bank of the Slovak Republic,
2. income from unit trust assets, unit income obtained from their payment (refund), income from deposit certificates, depositary certificates and deposit certificates, except if the beneficiary is a mutual fund, supplementary pension fund and pension fund;
3. cash prize in lotteries and other similar games and prize money from advertising competitions and drawouts [Art.8 (1) (a) ] (i)], except winnings exempt under § 9;
4. the monetary price from tenders, from competitions where the number of competitors is limited by the terms of the competition or, in the case of the contestants selected by the organiser of the competition, and from competitions (Art.8 (1) (a). (j)] with the exception of exempt prices under § 9;
5. benefit from supplementary pension saving according to a special regulation [§ 7 (1) (a) (d) ],
6. Survivors' benefits (Art.7 (1) (a)) (e) ],
7. revenue from the operation, maintenance and repair fund, which is
8. This appropriation is intended to cover expenditure relating to:
9. contractual penalties and default interest incurred by the Fund,
10. revenue from the sale of common non-residential premises, common parts of the house or common facilities of the house, unless the owners of apartments and non-residential premises in the house agree otherwise,
11. income of authors for contributions to newspapers, magazines, radio or television, if this is not a performance of art [Art. 6 (2) (a). (a) ],
12. yield on bonds and Treasury bills if a natural person, taxpayer not established or not established in business (§ 12 (2), National Property Fund of the Slovak Republic, Národná banka Slovenska, taxpayer with limited tax liability pursuant to § 2 (a). (e) the third point which does not operate in the territory of the Slovak Republic through a permanent establishment,
13. insurance premiums paid for public health insurance, by which the taxpayer has reduced income in previous tax periods pursuant to § 5 or § 6, returned by the health insurance undertaking to that taxpayer from the annual premium statement,
14. compensation for loss of earnings paid to a staff member pursuant to a special regulation if, for the purposes of its calculation, it is not based on the average monthly net earnings of the staff member under a special regulation.