SELECTED ASPECTS OF SUBSISTENCE MINIMUM IN SLOVAKIA

Alžbeta Suhányiová, Ladislav Suhányi

Abstract


The subsistence minimum is a socially recognized minimum level of income for a person; any person whose income is below this level is considered to be in material need. It is one of the key elements of socio-political interventions; in that it binds with important functions in different areas. The level of minimum wage in Slovakia has not changed for the last four years, and now, this issue is a subject of extensive discussions in professional and scientific circles. The paper describes the subsistence minimum and presents the significant legislative changes that affect the functions of the subsistence minimum. The paper analyses, examines, and evaluates the development of the subsistence minimum of: an adult natural person, of another jointly assessed adult person, of non-dependent underage children, and of dependent children – in the period from 1998 to 2016 (the present). The paper also reflects on the current situation in dealing with the issue of the subsistence minimum and its impact on selected social benefits and personal income taxes in Slovakia. The results of the research helped us to propose recommendations on the issue of setting the subsistence minimum and the whole issue as such.

Keywords


subsistence minimum, legislative changes, social benefits, income tax

Full Text:

PDF

References


Gerbery, D., Bodnárová, B., & Džambazovič, R. (2010). Prieskum názorov expertov na životné minimum (A survey on views of experts on living wage). Bratislava: Inštitút pre výskum práce a rodiny. Retrieved from [2016, October 28]: http://www.ceit.sk/IVPR/images/IVPR/vyskum/2010/Gerbery/Prieskum_nazorov.pdf

Government Regulation no. 268 [from 2006, April 19] on the extent of deduction from wages when enforcing the decisions in the Slovak Republic

Horváthová, J., & Mokrišová, M. (2016a). Analysis and comparison of methods of risk-free rate estimation. In: Exclusive e-journal: economy and environment. 2016, No. 1. 8 p. ISSN 1339-4509.

Horváthová, J., & Mokrišová, M. (2016b). Finančný controlling pre manažérov, praktikum (Financial controlling for managers, exercise book). Prešov: Bookman. ISBN 978-80-8165-152-6.

Kusá, Z. (2010). Životné minimum je potrebné zreálniť (It is necessary to make real the subsistence minimum). [online] Hospodárske noviny 07.07.2010 Retrieved from [2016, October 30]: http://dennik.hnonline.sk/servisne-prilohy/341544-zivotne-minimum-je-potrebne-zrealnit

Measures of the MoLSAF (Ministry of Labor, Social Affairs and Family of the Slovak Republic) on the regulation of subsistence minimum, effective for the years 1999 to 2016

MoLSAF - Ministry of Labor, Social Affairs and Family of the Slovak Republic: Životné minimum zostane nezmenené (The subsistence minimum will not change). [online] Retrieved from: https://www.employment.gov.sk/sk/informacie-media/aktuality/zivotne-minimum-zostava-nezmenene.html

Paliderová, M. (2016). Životné minimum od 1.7.2016 (Subsistence minimum from 1st of January 2017). In: Dane a účtovníctvo 8/2016. pp. 2-5. ISSN 1336-426X.

The Act no. 125/1998 Coll. on the subsistence minimum and on fixing of amounts for the purpose of state social benefits, as amended

The Act no. 195/1998 Coll. on social assistance, as amended

The Act no. 36/2005 Coll. on Family, as amended

The Act no. 461/2003 Coll. on social insurance, as amended

The Act no. 463/1991 Coll. on subsistence minimum

The Act no. 595/2003 Coll. on Income Tax, as amended

The Act no. 601/2003 Coll. on subsistence minimum and on amendment of certain acts, as amended

The Council Recommendation no. 92/441/EEC of 24 June 1992 on common criteria concerning sufficient resources and social assistance in social protection systems. Retrieved from [2017, March 10]: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:31992H0441:EN:HTML




DOI: http://dx.doi.org/10.12955/cbup.v5.968

Refbacks

  • There are currently no refbacks.


Print ISSN 1805-997X, Online ISSN 1805-9961

(c) 2016 Central Bohemia University