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SVK-1994-L-41183
Breadcrumb
Title_of_text
Act No. 152/1994 on social fund to amend Act No. 286/1992 on income taxes.
Main Region
First Region
Country(ies)
Slovakia
Subjects (Classification)
Administration and financing
Adopted on (Date of text)
1994-05-31
Scope of text
National
Type of legislation (Type of text)
Law, Act
Second Region
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.
Entry dates region
Date of entry into force
1994-09-01
--
Amending Text region
Amending text(s)
2008-03-07 (SVK-2008-L-84802)
Act No. 77/2008: Consolidated version of Act No. 152/1994 on social fund to amend Act No. 286/1992 on income taxes.
Electronic region
Electronic source title
Legislation on-line
Author
Slov-Lex (Legal and information Portal)
Country
Slovakia
URL
https://www.slov-lex.sk/pravne-predpisy/SK/ZZ/1994/152/
File
SVK-41183.pdf (PDF (as amended))
Serial region
Serial title
Zbierka Zakonov
Date
1994-06-22
Number
No. 42
Page range
pp. 796-797