Parliament approves change of the conditions for exemption of the 13th salary
On January 30, 2019 Slovak Parliament approved Act on Protection of Whistle Blowers of Criminal Activities. This act contains also amendment to the Income Tax Act, amending the conditions for exemption of the 13th salary. In order to apply for exemption of the 13th salary in the amount of 500 euro, the 13th salary does not have to be paid at least in the amount of average monthly salary as it was under the current wording, but at least in the amount of 500 euro solely. Other conditions, as well as conditions for exemptions of the 14th salary, remain unchanged.