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Employees for pension insurance
Bratislava, 05.12.2022
From January 1, 2023, every student working on the basis of an agreement on part-time work for students (DoBPŠ) or a pensioner with a defined type of pension in a legal relationship based on an agreement on performance of work (DoVP) or an agreement on work activities DoPČ). As informed by the spokesperson of the Social Insurance Company (SP) Martin Kontúr, they will acquire the status of an employee regardless of whether the relevant agreement gives them the right to a regular monthly income or an irregular income, or whether, from January 1, 2023, a student or pensioner will use the right to determine the agreement for the purposes application of the levy deductible item or not. odkaz na stránku
Foto : Ilustration
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