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The members of SNS were definitely not idle this summer. They prepared several draft laws covering different areas. A large part of these proposals concerns fundamental changes in the fields of gastronomy, tourism and sports. The salaries of the 13th and 14th were not left out either.
The most active members of the SNS include Andrej Danko, Rudolf Huliak, Roman Michalka, Adam Lučanský, Milan Garaj and Dagmar Kramplová. Together they participated in the development of several draft laws, which appeared in the parliamentary media. network SR SR. These issues may already be discussed at the upcoming September parliamentary session.
One of the proposals submitted also concerned the minimum pension, which we have already addressed In another articleIn addition, they propose to amend the legislative framework for depreciation of buildings providing accommodation services and to remove the ban on depreciation for residents in protected areas. The reason for the adjustments is mainly to simplify access to real estate in these areas.
According to the TASR Agency report, in this way, the depreciation of buildings providing accommodation services under accommodation contracts should be more attractive. The sum of technical assessments and repairs carried out on buildings will be depreciated separately from the buildings and included in depreciation group 2 over a period of six years.
Supporters believe that the possibility of adjusting the depreciation of buildings providing accommodation services is a step towards making the business environment in the tourism industry more attractive and increasing real estate investments. Investment in tangible assets in the form of buildings will bring more profit to business entities and therefore be more financially attractive.
SNS needs to adjust the definition of tipping
A really significant change from the SNS delegates’ seminar was the introduction of a legal definition of tips in the Labor Code as a special component of an employee’s salary. This should lead to an increase in the employee’s salary. At the same time, the amount of tips is not included in the minimum wage. It is also proposed to set aside tips from the basis of assessment for calculating the amount of health insurance for employees.
Tips of 20% of the employee’s income from secondary activities should be tax-free. The SNS also proposes to introduce tips at the cash register. This would increase transparency, as tips often appear in the so-called grey area. The employer is obliged to pay this gratuity exclusively to the employee, which is exactly why the representatives want to motivate the self-employed to find a job with a fixed-term contract.
13th and 14th salaries tax-free
A major change also includes the proposal to introduce tax and levy exemptions for the so-called “tax-free” 13th and 14th wages. The deputies justify this by trying to improve the financial situation of the Slovak people and at the same time incentivize employers to pay these wages. But it is subject to several conditions.
“For the 13th salary, the employee must have been employed by the same employer for at least 12 months as of April 30 of the relevant year, and the amount of the 13th salary paid in June must be at least the employee’s average monthly income. In the case of the 14th salary, the conditions are stricter.. AlthoughThe employee must have been employed by the same employer for at least 24 months as of October 31 of the relevant year. AlthoughThe employer must have paid the employee a 13th salary that is eligible for tax exemption.”
The amendment proposes to exempt up to €500 per year from tax. If the employee earns a higher income, only the amount above this amount will be included in the tax base.
SNS hopes to support the sports field
According to the bill, a system of additional deductions should be introduced in the sports sector. This could become an incentive tool for private sector investments in Slovak sports. The new regulations set the maximum monthly assessment base for professional athletes and their employers (clubs). The maximum assessment base is determined based on the average monthly salary amount valid for the two years before the payment of insurance premiums.
Do you agree with these draft laws proposed by the CIS member states?
“Similarly, there is a tax-free arrangement for income not exceeding €500 from employment between coaches registered in the Register of Natural Persons of Sports and Sporting Organisations.” This is specified in the Act.
Another draft law talks about the obligation of employers to make contributions for the sports activities of employees’ children. This obligation applies to employers with more than 49 employees. They are obliged to make contributions to employees equal to 55% of the authorized expenses, but up to a maximum of 275 euros per year for all employees’ children. According to the presenter, the goal is to support a healthy lifestyle for children and adolescents. Ultimately, it should be a clone of entertainment vouchers, which were also introduced on the initiative of Danková SNS.
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