Matovič: Self-employed persons have to pay only one levy and one tax – SME.sk

BRATISLAVA. After approving the tax-tax reform, self-employed persons (SZČO) should pay only one tax and one insurance contribution, as well as employees and employers.

This was announced by the Minister of Finance at a press conference on Monday Igor Matovic (OĽaNO). Income tax should reach 19 percent of gross profit and the insurance contribution should be 29 percent of the assessment base for SZČO.

I would like them to pay more

SZČO with a gross income of up to 100 thousand euros per year is currently subject to a 15 percent rate days from income. Instead of flat-rate expenses, SZČO could apply the so-called a flat tax of 29 percent of gross income.

According to Matovič, such a flat tax would in fact be the sum of income tax and social and health contributions.

“Maybe in the end we won’t get anything extra from SZČO, but I would be very happy for them to pay more,” Matovič said. He pointed out that the contribution rate for SZČO should be a quarter lower than for employees. Unlike SZČO, the employee is also insured for the case of unemployment and is also insured for a guarantee and accident.

The Minister of Finance pointed out that two million employees currently pay 16 billion euros per year in taxes and levies, which is 8,000 euros per employee. On the contrary, 400,000 SZČO pays 800 million euros a year in taxes and levies. SZČO thus pays an average of 2,000 euros per year in taxes and levies.

The state on the shoulders of employees

“The whole state is on the shoulders of employees, self-employed persons contribute a fraction of the state,” he said.

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If the SZČO currently uses the institute of flat-rate expenditures, it claims its expenditures in the amount of 60 percent of gross income in the tax return. At the same time, they will use the paid social and health contributions as a tax expense. SZČO will also reduce the tax base by the non-taxable part of the tax base, which amounts to EUR 4,511.43 this year. When calculating social and health contributions, SZČO will apply only flat-rate expenses in the amount of 60 percent of income, the resulting amount will be divided by the number 1.486 and the number of months of business in the previous year.

The result of this calculation is the basis of assessment for the payment of levies. Of the assessment base determined in this way, social contributions account for 33.15 percent and health contributions for 14 percent. However, SZČO must pay social and health contributions at least from the minimum assessment base, which reaches 546 euros this year and will increase to 566.50 euros from the beginning of next year. At the same time, 82 percent of SZČO currently pay social security contributions from the minimum assessment base.