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Slovakia (348) > Administration and financing (7)

Name: Act No. 152/1994 on social fund to amend Act No. 286/1992 on income taxes.
Country: Slovakia
Subject(s): Administration and financing
Type of legislation: Law, Act
Adopted on: 1994-05-31
Entry into force:
Published on: Zbierka Zakonov, 1994-06-22, No. 42, pp. 796-797
ISN: SVK-1994-L-41183
Bibliography: Zbierka Zakonov, 1994-06-22, No. 42, pp. 796-797
Legislation on-line Legislation on-line Slov-Lex (Legal and information Portal), Slovakia PDF (as amended up to 2019) PDF (as amended up to 2019) (consulted on 2022-11-04)
Abstract/Citation: Provides for the creation of a social fund by employers. States that employers contribute to the fund between 0.6 percent and 1 percent of the total amount of paid salaries (employers having made profit in the previous year increase their contribution by 1 percent at most). Employers must contribute to the fund at least 30 percent of the compulsory contribution to meals at work according to collective agreements and at least 20 percent of transport costs and additional retirement insurance of employees.
Amending text(s):

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