{"id":8833,"date":"2025-06-30T17:23:57","date_gmt":"2025-06-30T15:23:57","guid":{"rendered":"https:\/\/www.moore-bdr.sk\/?p=8833"},"modified":"2025-08-05T14:48:41","modified_gmt":"2025-08-05T12:48:41","slug":"kratke-zmeny-v-prijmoch-fyzickych-osob","status":"publish","type":"post","link":"https:\/\/www.moore-bdr.sk\/en\/kratke-zmeny-v-prijmoch-fyzickych-osob\/","title":{"rendered":"Brief changes in incomes of personal individuals"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p><\/p>\n<p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;]<\/p>\n<p style=\"text-align: justify;\">The summer months were a time of several brief legal changes that have an impact on employment and income taxation as well as contributions to the state budget. Below we summarise for you a current overview of the <strong>brief changes<\/strong>.<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #00a0e3;\"><em>You can find out more about other amendments to the tax and business environment on our website &#8211; <\/em><a style=\"color: #00a0e3;\" href=\"https:\/\/www.moore-bdr.sk\/novinky\/\"><em>Moore BDR I News<\/em><\/a><em>.<\/em><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>Improving the employment of third-country nationals<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">The government approved the conditions of residence of foreigners intending to improve the possibilities of state authorities and address the current problems and challenges of employers when expire their permits to work in Slovakia.<\/p>\n<p style=\"text-align: justify;\">The most important changes for foreigners concern the following areas:<\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr style=\"background-color: #ebebeb;\">\n<td width=\"168\"><strong>Area<\/strong><\/td>\n<td width=\"408\"><strong>Change<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"168\">Validity of national visas<\/td>\n<td width=\"408\">The validity of visas issued to third-country nationals is extended from 90 days to <strong>120 days<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"168\">Limits for temporary residence applications<\/td>\n<td width=\"408\">\n<p>Quotas for applications for temporary residence for business purposes are being introduced from 2 years to <strong>4 years<\/strong><\/p>\n<p>(Applicants will have to submit their applications to Slovak embassies abroad, along with a business plan and all documents translated into Slovak by a certified translator)<\/td>\n<\/tr>\n<tr>\n<td width=\"168\">Change of residence purpose<\/td>\n<td width=\"408\">When changing the purpose of residence to business, a period of 2 years is set for requesting a change due to business activity<\/td>\n<\/tr>\n<tr>\n<td width=\"168\">Reduction of administration<\/td>\n<td width=\"408\">The obligation to prove the financial security of applicants will be eliminated (only a 3-month bank statement will be sufficient)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"color: #00a0e3;\"><em>Currently employers submit notifications about their employees via post. From September 1, 2025, the obligation to submit notifications via the electronic platform slovensko.sk will be introduced.<\/em><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>Changes in benefits from guarantee insurance<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">From July 1, 2025 the maximum benefit of guarantee insurance that the Social Insurance Agency pays to employees in the event of the employer&#8217;s insolvency will increase.<\/p>\n<p style=\"text-align: justify;\">The new maximum amount will amount to EUR <strong>4,572<\/strong>, which is higher by EUR 282 than in the previous period (from July 1, 2024 to June 30, 2025 its maximum amount was EUR 4,290).<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #00a0e3;\"><em>For insured persons who are already receiving the benefit, the amount of the benefit will not change from July.<\/em><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>Short-time work and short-time work allowances (so-called Kurz Arbeit)<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">The parliament finally approved the amendment to the law on support during short-time work in connection with the effects of the introduced American tariffs. The reason for this assistance is unpredictable transnational economic circumstances.<\/p>\n<p style=\"text-align: justify;\">Employers are obliged therefore prove in their application:<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>the existence of unforeseen transnational economic circumstances<\/strong><\/li>\n<li><strong>reasons for the limitation of activity<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">The provision and assessment of entitlement is the responsibility of the Central Office of Labor, Social Affairs and Family.<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>Exemption of income of a professional surrogate parent<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">The income of natural persons exempt from tax also includes a <strong>financial contribution provided to a professional surrogate parent<\/strong> for the renovation of an apartment or family house in accordance with a special regulation (the Act on Social and Legal Protection of Children and on Social Guardianship).<\/p>\n<p style=\"text-align: justify;\">Simultaneously, this income of a professional parent will not be considered income for the purposes of the assessment basis for the entitlement to sickness benefit pursuant to Section 30 b of Act No. 461\/2003 Coll. on Social Insurance.<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #00a0e3;\"><em>This change is related to the amendment of the status of a professional surrogate parent who is also in an employment relationship.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\">The exemption will only apply to income in the following year from <strong>1 January 2026<\/strong>.<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>Improving the conditions for filling unattractive positions<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">The Slovak government has adopted an amendment to the Employment Services Act, the purpose of which is to encourage the permanently unemployed to accept job offers. This intention is related to the tightening of the collection of benefits in material need (which are demotivating for the work environment).<\/p>\n<p style=\"text-align: justify;\">According to the new rules, individuals registered with the labour office who are permanently looking for work or persons who receive material need <strong>are obliged to decide to accept the provided job opportunity<\/strong> if:<\/p>\n<ul style=\"text-align: justify;\">\n<li>according to medical examinations, they are fit to perform work<\/li>\n<li>they are provided with an adequate job opportunity without the need for significant technical or professional knowledge<\/li>\n<li>their entitlement to various social benefits is reassessed<\/li>\n<li>they have been excluded from the register of persons in material need<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">The advantage for these potential applicants is the entitlement to a commuting allowance (state incentives for commuting to work).<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #00a0e3;\"><em>Employers will thus have the opportunity to approach suitable candidates directly through the Employment Service and offer them permanently unattractive positions or permanently vacant positions.<\/em><\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>Indirect introduction of a financial contribution exempts from taxation<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">With the adoption of the government&#8217;s draft law on certain measures to increase the resilience of the Slovak Republic in the field of defence and security, new benefits were incorporated into the Income Tax Act in the form of an <strong>incentive contribution and a financial contribution that will be exempt from income for individuals<\/strong>.<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #00a0e3;\"><em>This financial and motivational assessment is intended to increase the interest of individuals as well as ordinary employees in participating in reserves that will provide assistance in emergency situations and at the same time will not be able to perform their normal profession.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\">The incentive contribution will be provided in connection with the inclusion of a citizen or employee in:<\/p>\n<ul style=\"text-align: justify;\">\n<li>operational<\/li>\n<li>emergency<\/li>\n<li>military reserves<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">The <strong>tax-exempt<\/strong> financial contribution under the government bill <strong>concerns exclusively<\/strong>:<\/p>\n<ul style=\"text-align: justify;\">\n<li>fulfilling the tasks of the newly established gendarmerie corps<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">The amendment to the law will enter into force on July 1, 2025.<\/p>\n<p style=\"text-align: justify;\"><strong><u>At the same time, there have been recent changes related to the following laws<\/u><\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>Amendment to the local development fee<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">An upper limit for the development fee rate has been set <strong>at EUR 5 &#8211; EUR 50<\/strong> for each m2 of floor area of \u200b\u200bthe above-ground part of the building, including any commenced m2.<\/p>\n<p style=\"text-align: justify;\"><span style=\"color: #00a0e3;\"><em>The above fee change takes into account the increase in prices \u2013 since 2016 no inflationary effects have been taken into account in the calculation of the established fee. Therefore, the introduced inflation coefficient will also take into account future fee calculations. <\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><strong>The inflation coefficient <\/strong>will be regularly published by the Ministry of Finance in the financial bulletin for each period according to data from the Statistical Office. The transitional provision establishes the inflation coefficient for 2026 based on the consumer price index for July 2025 compared to July 2024.<\/p>\n<p style=\"text-align: justify;\">The inflation coefficient is calculated as the proportion of:<\/p>\n<ul style=\"text-align: justify;\">\n<li>the consumer price index for July of the calendar year preceding the calendar year in which this inflation coefficient is to be used, and<\/li>\n<li>the consumer price index for July 2024, if the generally binding regulation in which at least one rate of the development fee has been adjusted is effective no later than 1 January 2026, or<\/li>\n<li>the consumer price index for July of the calendar year preceding the calendar year in which at least one rate of the development fee has been adjusted in a generally binding regulation effective after 1 January 2026.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">If the inflation coefficient reaches a value lower than 1 &#8211; 1 is stated in calculation.<\/p>\n<p style=\"text-align: justify;\">Guidance on the validity of legislation during the transitional period:<\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"background-color: #d9d9d9; width: 288px;\" width=\"288\"><strong>The obligation to pay the fee arises by 31 December 2025<\/strong><\/td>\n<td width=\"288\">Legislation valid until 31 October 2025<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #d9d9d9; width: 288px;\" width=\"288\"><strong>Income received until 31 December 2025<\/strong><\/td>\n<td width=\"288\">Applies as amended from 1 November 2025-1 January 2026<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #d9d9d9; width: 288px;\" width=\"288\"><strong>Publication of the inflation coefficient of the Ministry of Finance of the Slovak Republic<\/strong><\/td>\n<td width=\"288\">After 31 October 20125<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\">The amendment enters into force on <strong>November 1, 2025.<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>Industrial property regulation<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">The aim of amending the laws under the jurisdiction of the Industrial Property Office of the Slovak Republic regulating individual subjects of industrial property protection is to introduce <strong>legal regulation of the reimbursement of procedural costs<\/strong> incurred by participants in litigation proceedings before this office.<\/p>\n<p style=\"text-align: justify;\">The amendment will proceed to the revision of the rates of maintenance fees and the revision of the rates of administrative fees included in the Tariff of Administrative Fees in Part XVI. Industrial Rights. This change is related to:<\/p>\n<ul style=\"text-align: justify;\">\n<li>long-term unchanged fees and price increases<\/li>\n<li>frequent use of certain services by selected groups<\/li>\n<li>low contribution to the state budget<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">The amendment to fees was directly reflected in the amendment of several laws, whose provisions on fees and costs of proceedings were amended. These laws are:<\/p>\n<ul style=\"text-align: justify;\">\n<li>patents and supplementary protection certificates act<\/li>\n<li>design act<\/li>\n<li>utility models act<\/li>\n<li>act on the fee for maintaining the validity of a patent, on the fee for maintaining the validity of a European patent with effects for the Slovak Republic and on the fee for maintaining the validity of a supplementary protection certificate for medicinal products and plant protection products<\/li>\n<li>trademarks act<\/li>\n<li>administrative fees act<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"color: #00a0e3;\"><em>The above changes in fees and costs will enter into force on 1 July 2025. For older proceedings, the legislation in force at the time of the proceedings shall apply.<\/em><\/span><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=&#8221;vc_default&#8221; disable_element=&#8221;yes&#8221;][vc_column]<style type=\"text\/css\" data-type=\"the7_shortcodes-inline-css\">.gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd figure,\n.gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd .rollover,\n.gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd img,\n.gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd .gallery-rollover {\n  border-radius: 0px;\n}\n.gallery-shortcode.gallery-masonry-shortcode-id-b5b07c9567402e8585724722a7ebbbbd.enable-bg-rollover .gallery-rollover {\n  background: -webkit-linear-gradient();\n  background: 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data-date=\"2025-05-23T10:54:48+00:00\" data-name=\"WhatsApp Image 2025-05-23 at 10.10.52 (3)\"><figure class=\"post visible\"><a href=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-3.jpeg\" class=\"rollover dt-pswp-item layzr-bg\" data-large_image_width=\"640\" data-large_image_height=\"480\" data-dt-img-description=\"\" title=\"WhatsApp Image 2025-05-23 at 10.10.52 (3)\"><img fetchpriority=\"high\" decoding=\"async\" class=\"preload-me iso-lazy-load aspect\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20480%20480&#39;%2F%3E\" data-src=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-3-480x480.jpeg\" data-srcset=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-3-480x480.jpeg 480w\" loading=\"eager\" style=\"--ratio: 480 \/ 480\" sizes=\"(max-width: 480px) 100vw, 480px\" alt=\"\" width=\"480\" height=\"480\"  \/><span class=\"gallery-rollover\"><span class=\"gallery-zoom-ico icomoon-the7-font-the7-zoom-06\"><span><\/span><\/span><\/span><\/a><\/figure><\/div><div class=\"wf-cell\" data-post-id=\"8715\" data-date=\"2025-05-23T10:54:44+00:00\" data-name=\"WhatsApp Image 2025-05-23 at 10.10.52 (2)\"><figure class=\"post visible\"><a href=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-2.jpeg\" class=\"rollover dt-pswp-item layzr-bg\" data-large_image_width=\"1600\" data-large_image_height=\"1200\" data-dt-img-description=\"\" title=\"WhatsApp Image 2025-05-23 at 10.10.52 (2)\"><img decoding=\"async\" class=\"preload-me iso-lazy-load aspect\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20768%20768&#39;%2F%3E\" data-src=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-2-768x768.jpeg\" data-srcset=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-2-768x768.jpeg 768w, https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-2-1152x1152.jpeg 1152w\" loading=\"eager\" style=\"--ratio: 768 \/ 768\" sizes=\"(max-width: 768px) 100vw, 768px\" alt=\"\" width=\"768\" height=\"768\"  \/><span class=\"gallery-rollover\"><span class=\"gallery-zoom-ico icomoon-the7-font-the7-zoom-06\"><span><\/span><\/span><\/span><\/a><\/figure><\/div><div class=\"wf-cell\" data-post-id=\"8714\" data-date=\"2025-05-23T10:54:39+00:00\" data-name=\"WhatsApp Image 2025-05-23 at 10.10.52 (1)\"><figure class=\"post visible\"><a href=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-1.jpeg\" class=\"rollover dt-pswp-item layzr-bg\" 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icomoon-the7-font-the7-zoom-06\"><span><\/span><\/span><\/span><\/a><\/figure><\/div><div class=\"wf-cell\" data-post-id=\"8713\" data-date=\"2025-05-23T10:54:34+00:00\" data-name=\"WhatsApp Image 2025-05-23 at 10.10.52\"><figure class=\"post visible\"><a href=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52.jpeg\" class=\"rollover dt-pswp-item layzr-bg\" data-large_image_width=\"1600\" data-large_image_height=\"1391\" data-dt-img-description=\"\" title=\"WhatsApp Image 2025-05-23 at 10.10.52\"><img decoding=\"async\" class=\"preload-me iso-lazy-load aspect\" src=\"data:image\/svg+xml,%3Csvg%20xmlns%3D&#39;http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg&#39;%20viewBox%3D&#39;0%200%20768%20768&#39;%2F%3E\" data-src=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-768x768.jpeg\" data-srcset=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-768x768.jpeg 768w, https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2025\/05\/WhatsApp-Image-2025-05-23-at-10.10.52-1152x1152.jpeg 1152w\" loading=\"eager\" style=\"--ratio: 768 \/ 768\" sizes=\"(max-width: 768px) 100vw, 768px\" alt=\"\" width=\"768\" height=\"768\"  \/><span class=\"gallery-rollover\"><span class=\"gallery-zoom-ico icomoon-the7-font-the7-zoom-06\"><span><\/span><\/span><\/span><\/a><\/figure><\/div><\/div><!-- iso-container|iso-grid --><\/div>[vc_empty_space][\/vc_column][\/vc_row][vc_row][vc_column]<div class=\"templatera_shortcode\"><div class=\"vc_row wpb_row vc_row-fluid dt-default\" style=\"margin-top: 0px;margin-bottom: 0px\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div id=\"ultimate-heading-54869ecf50b24970\" class=\"uvc-heading ult-adjust-bottom-margin ultimate-heading-54869ecf50b24970 uvc-4802 \" data-hspacer=\"line_only\"  data-halign=\"center\" style=\"text-align:center\"><div class=\"uvc-main-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-54869ecf50b24970 h2'  data-responsive-json-new='{\"font-size\":\"desktop:24px;\",\"line-height\":\"\"}' ><h2 style=\"font-family:&#039;Montserrat&#039;;font-weight:700;color:#000000;\">CONTACT US<\/h2><\/div><div class=\"uvc-heading-spacer line_only\" style=\"margin-top:10px;margin-bottom:10px;height:3px;\"><span class=\"uvc-headings-line\" style=\"border-style:solid;border-bottom-width:3px;border-color:#00A0E3;width:100px;\"><\/span><\/div><div class=\"uvc-sub-heading ult-responsive\"  data-ultimate-target='.uvc-heading.ultimate-heading-54869ecf50b24970 .uvc-sub-heading '  data-responsive-json-new='{\"font-size\":\"\",\"line-height\":\"\"}'  style=\"font-weight:normal;\"><strong>Do not hesitate to contact us via the contact form.<\/strong><\/div><\/div>\n\t<div class=\"wpb_text_column wpb_content_element \" >\n\t\t<div class=\"wpb_wrapper\">\n\t\t\t<p style=\"text-align: center;\">Our specialists will be happy to help you.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n<\/div><\/div><\/div><\/div><\/div><div class=\"templatera_shortcode\"><div class=\"vc_row wpb_row vc_row-fluid dt-default\" style=\"margin-top: 0px;margin-bottom: 0px\"><div class=\"wpb_column vc_column_container vc_col-sm-3\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-6\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\" vc_custom_1769777573076 ubtn-ctn-center \"><a class=\"ubtn-link ult-adjust-bottom-margin ubtn-center ubtn-custom \" href=\"https:\/\/www.moore-bdr.sk\/en\/dakujeme-za-vas-zaujem\/\" ><button type=\"button\" id=\"ubtn-8035\"  class=\"ubtn ult-adjust-bottom-margin ult-responsive ubtn-custom ubtn-fade-bg  none  ubtn-sep-icon ubtn-sep-icon-left-push  ubtn-center   tooltip-69ecf50b25527\"  data-hover=\"#FFFFFF\" data-border-color=\"\" data-bg=\"#00A0E3\" data-hover-bg=\"#004C6C\" data-border-hover=\"\" data-shadow-hover=\"\" data-shadow-click=\"none\" data-shadow=\"\" data-shd-shadow=\"\"  data-ultimate-target='#ubtn-8035'  data-responsive-json-new='{\"font-size\":\"desktop:18px;\",\"line-height\":\"\"}'  style=\"font-family:&#039;Montserrat&#039;;font-weight:normal;width:350px;min-height:50px;padding:10px px;border:none;background: #00A0E3;color: #FFFFFF;\"><span class=\"ubtn-data ubtn-icon\"><i class=\"icomoon-the7-font-the7-mail-mail-06\" style=\"font-size:24px;color:#FFFFFF;\"><\/i><\/span><span class=\"ubtn-hover\" style=\"background-color:#004C6C\"><\/span><span class=\"ubtn-data ubtn-text \" >CONTACT FORM<\/span><\/button><\/a><\/div><\/div><\/div><\/div><div class=\"wpb_column vc_column_container vc_col-sm-3\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><\/div><\/div><\/div><\/div><\/div>[\/vc_column][\/vc_row]<\/p>\n<p><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>The summer months were a time of several brief legal changes that have an impact on employment and income taxation as well as contributions to the state budget. Below we summarise for you a current overview of the brief changes. You can find out more about other amendments to the tax and business environment on&hellip;<\/p>\n","protected":false},"author":1,"featured_media":4735,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[50,9],"tags":[],"class_list":{"0":"post-8833","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","6":"hentry","7":"category-50","8":"category-novinky","10":"category-9","11":"description-off"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Kr\u00e1tke zmeny v\u00a0pr\u00edjmoch fyzick\u00fdch os\u00f4b<\/title>\n<meta name=\"description\" content=\"Obdobie od m\u00e1ja do\u00a0j\u00fana bolo \u010dasom schva\u013eovania viacer\u00fdch kr\u00e1tkych zmien, ktor\u00e9 maj\u00fa vplyv na zamestn\u00e1vanie a\u00a0zda\u0148ovanie pr\u00edjmov alebo 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