NATLEX
Database of national labour, social security and related human rights legislation
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 |
| Link: | https://www.ilo.org/dyn/natlex/natlex4.detail?p_isn=41183&p_lang=en |
| Bibliography: | Zbierka Zakonov, 1994-06-22, No. 42, pp. 796-797 Legislation on-line  Slov-Lex (Legal and information Portal), Slovakia 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): |