- About us»
- Net income calculator»
- Population aging»
-
- Least developed regions»
-
- Average wage
- Material need benefits
- Meal allowance
- Counties of Slovakia
- Inflation
- Living and Subsistence Minimum
- Unemployment of Czechia and Slovakia
- NACE Classification
-
- Life expectancy
- Gender differences
- Youth unemployment and NEET
- Minimum wage in EU
- Unemployment rates of different age groups
- Share of salaries on GDP
- Percentage of employees ususally working at nights
- Long term unemployment
- Unemployment rate
- Employment rate
- NEET
-
- Bratislava and surroundings
- Kopanice
- Danube river
- lower Vah river
- middle Vár river
- upper Nitra river
- lower Nitra river
- Mining cities
- Kysuce a Orava
- upper Vah river - Liptov
- Spiš cities
- upper Hron river
- Juhoslovenská kotlina
- Košice fold and Torysa river
- upper Zemplín
- lower Zemplín
- EU regions
- NUTS3 regions of Slovakia
- LAU1 dataset
-
- Projects and activities
- Inclusive growth»
- Good work
- Project SKRS
- Social system – reality and vision
-
- Education of unemployed
- Young unemployed not taking part in education
- Proposal to change the system of education funding
- Library
- News»
- Contact
Statistics - Forced self-employment
Number of self-employer persons is increased in recent years, as shown statistics from the Social Insurance Agency. The advantage of working this way is the possibility of reducing the tax base and hence paying lower levies. Self-employer with income lower than € 1,400 has the option to pay contributions only from the minimum tax base (for this year € 339.89). Next year, there are changes in the bases, which is likely to be reflected in the number of self-employers and their income.
The total number of self-employers is increased every year since 2005, when there were nearly 254 000 until 2009, when they were most in number of 291 000 people. Subsequently, this number was reduced by 9,000 people in the next year and in 2011 the number of self-employers fell by a further 5.5 thousand to 277 thousand people.
The phenomena of forced self-employment spread especially in recent years and is becoming more common way of employment. Advantages brings to both – the employer and the employee, but the employee only disadvantages feel. Self-employer is not as protected against dismissal and the employer may at any time to cancel cooperation with the employee without any severance or without notice and does not state the reason. Another disadvantage for self-employers and working on an agreement is non-existent right to minimum wage and furlough, and hours of work of these employees is also not defined in the Labor Code. Such abuse of the labor force is difficult to prove, and workers often have no choice.
If self-employer's income is lower than € 1400 per month including, after deduction of the lump sum, paid levies last year and divided by the tax base by factor 2, is valid levies from the minimum assessment base € 339.29 (minimum levies). Next year's changes of the Labor Code are mainly focus on the amount of the payment of contributions for self-employers. Fixed expenses reach a maximum of 420 €, paid levies from the last year will no longer be able to deduct and the factor for calculating the assessment base will be from year to year to reduce at the level of 1.486 in 2015. These changes will affect (because of the large number of self-employers paying the minimum payments) more than 230 000 self-employers.
Similar articles
Good work, Workshop Do you know your rights and duties on labor market?