{"id":2105,"date":"2020-05-28T23:00:23","date_gmt":"2020-05-28T21:00:23","guid":{"rendered":"https:\/\/taxadvisory.sk\/payroll-and-human-resources\/"},"modified":"2021-09-09T12:54:10","modified_gmt":"2021-09-09T10:54:10","slug":"payroll-and-human-resources","status":"publish","type":"page","link":"https:\/\/taxadvisory.sk\/en\/payroll-and-human-resources\/","title":{"rendered":"Payroll and human resources"},"content":{"rendered":"<p><div id=\"sluzby\" class=\"fusion-container-anchor\"><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-background-position:left top;--awb-border-sizes-top:0px;--awb-border-sizes-bottom:0px;--awb-border-sizes-left:0px;--awb-border-sizes-right:0px;--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:15px;--awb-padding-bottom:0px;--awb-margin-top:0px;--awb-margin-bottom:0px;--awb-background-color:#f2f2f2;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-padding-top:0%;--awb-padding-bottom:0%;--awb-bg-size:cover;--awb-margin-bottom:0px;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-text fusion-title-size-one\"><h1 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;--fontSize:35;line-height:1.06;\">Payroll<br \/>\nand human resources<\/h1><\/div><div class=\"fusion-text fusion-text-1\"><p>discretion and precision<\/p>\n<\/div><div class=\"fusion-text fusion-text-2\"><p>Wages represent the most sensitive area of our services. We at Tax Advisory approach payroll processing with discretion and accuracy in communication. Our payroll accountants will ensure the correctness of processed wages, levies, and taxes. Thanks to the knowledge of the relevant legislation, our payroll accountants are capable of consulting with clients in the field of HR, health, and social insurance, as well as in the field of labor law in Slovak, German, or English language. Our clients and their employees receive all outputs from the area of wages in electronic form.<br \/>\nWe also provide the service of paying wages from our bank account. Such a comprehensive service is the next step in securing your sensitive data.<\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-background-position:left top;--awb-border-sizes-top:0px;--awb-border-sizes-bottom:0px;--awb-border-sizes-left:0px;--awb-border-sizes-right:0px;--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:24px;--awb-padding-bottom:15px;--awb-margin-top:0px;--awb-background-color:#f2f2f2;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_5 1_5 fusion-one-fifth fusion-column-first fusion-column-inner-bg-wrapper\" style=\"--awb-padding-right:15px;--awb-inner-bg-size:cover;--awb-border-color:#b02912;--awb-border-right:0px;--awb-border-style:solid;--awb-margin-bottom:0px;width:20%;width:calc(20% - ( ( 4% ) * 0.2 ) );margin-right: 4%;\"><span class=\"fusion-column-inner-bg hover-type-none\"><a class=\"fusion-column-anchor\" href=\"https:\/\/taxadvisory.sk\/en\/#novinky-odber\"><span class=\"fusion-column-inner-bg-image\"><\/span><\/a><\/span><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-column-wrapper-legacy\"><div class=\"fusion-fa-align-center\"><i class=\"fb-icon-element-1 fb-icon-element fontawesome-icon fa-calendar fas circle-yes fusion-animated\" style=\"--awb-iconcolor:#ababab;--awb-iconcolor-hover:#ababab;--awb-circlecolor:#ffffff;--awb-circlecolor-hover:#ffffff;--awb-circlebordercolor:#ababab;--awb-circlebordercolor-hover:#ababab;--awb-circlebordersize:3px;--awb-font-size:56.32px;--awb-width:112.64px;--awb-height:112.64px;--awb-line-height:106.64px;\" data-animationType=\"slideInLeft\" data-animationDuration=\"1.0\" data-animationOffset=\"top-into-view\"><\/i><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"margin-left: auto;margin-right: auto;margin-top:20px;width:100%;\"><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-text fusion-text-3 fusion-animated\" data-animationType=\"slideInLeft\" data-animationDuration=\"1.0\" data-animationOffset=\"top-into-view\"><p style=\"text-align: center;\"><b><span style=\"color: #b02912;\">Contact us.<\/span><br \/>\n<span style=\"color: #b02912;\">I am interested in receiving news.<\/span><\/b><\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_4_5 4_5 fusion-four-fifth fusion-column-last fusion-animated\" style=\"--awb-padding-left:30px;--awb-bg-size:cover;--awb-border-color:#b02912;--awb-border-left:3px;--awb-border-style:solid;--awb-margin-bottom:17px;width:80%;width:calc(80% - ( ( 4% ) * 0.8 ) );\" data-animationType=\"slideInLeft\" data-animationDuration=\"1.0\" data-animationOffset=\"top-into-view\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-column-wrapper-legacy\"><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"margin-left: auto;margin-right: auto;margin-top:10px;width:100%;\"><\/div><div class=\"fusion-sep-clear\"><\/div><ul style=\"--awb-iconcolor:#000000;--awb-line-height:23.8px;--awb-icon-width:23.8px;--awb-icon-height:23.8px;--awb-icon-margin:9.8px;--awb-content-margin:33.6px;\" class=\"fusion-checklist fusion-checklist-1 fusion-checklist-default type-icons\"><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\nReview and correction of materials received from a client<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\nCalculation of net wages, social and health insurance contributions<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\nCalculation of income tax from dependent activity<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\nPreparation of payroll accounting materials<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\nPreparation of payroll payment orders<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\nDistribution of electronic payslips to employees<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\nPreparation and filing of statutory reports to social insurance and health insurers and the tax administrator<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\nExecution of net wage, statutory contribution and<br \/>\ntax payments from our bank account<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\nRegistration and deregistration of employees with individual institutions<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\nPreparation of proof of income statements and annual tax settlement<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\nPreparation of individual income tax returns<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\nA1 assurance<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\nRegistration of foreign personnel<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\nCollaboration with foreign institutions for delegated employees<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\nCommunication with all relevant authorities on behalf of our client<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\nPreparation of statistical reports<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\nPreparation of specific reports<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\nConsultation concerning employment of employees, labour law, Act on Social and Health Insurance<\/div><\/li><li class=\"fusion-li-item\" style=\"\"><span class=\"icon-wrapper circle-no\"><i class=\"fusion-li-icon fa-angle-right fas\" aria-hidden=\"true\"><\/i><\/span><div class=\"fusion-li-item-content\">\nConsultation concerning expatriates<\/div><\/li><\/ul><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-padding-right:15px;--awb-bg-size:cover;--awb-border-color:#b02912;--awb-border-right:0px;--awb-border-style:solid;--awb-margin-bottom:0px;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-column-wrapper-legacy\"><div class=\"fusion-title title fusion-title-2 fusion-title-text fusion-title-size-one\"><h1 class=\"fusion-title-heading title-heading-left fusion-responsive-typography-calculated\" style=\"margin:0;--fontSize:35;line-height:1.75;\">News<\/h1><span class=\"awb-title-spacer\"><\/span><div class=\"title-sep-container\"><div class=\"title-sep sep-single sep-solid\" style=\"border-color:rgba(255,255,255,.2);\"><\/div><\/div><\/div><div class=\"fusion-recent-posts fusion-recent-posts-1 avada-container layout-default layout-columns-3\"><section class=\"fusion-columns columns fusion-columns-3 columns-3\"><article class=\"post fusion-column column col col-lg-4 col-md-4 col-sm-4\"><div class=\"fusion-flexslider fusion-flexslider-loading flexslider flexslider-hover-type-none\"><ul class=\"slides\"><li><a href=\"https:\/\/taxadvisory.sk\/en\/2025\/12\/31\/basic-compensation-per-1-km-for-the-use-of-a-motor-vehicle-from-1-1-2026\/\" aria-label=\"Basic compensation per 1 km for the use of a motor vehicle from 1.1.2026\" class=\"hover-type-none\"><img decoding=\"async\" width=\"700\" height=\"441\" src=\"https:\/\/taxadvisory.sk\/wp-content\/uploads\/2025\/12\/travel5_lg-700x441.jpg\" class=\"attachment-recent-posts size-recent-posts\" alt=\"\" srcset=\"https:\/\/taxadvisory.sk\/wp-content\/uploads\/2025\/12\/travel5_lg-320x202.jpg 320w, https:\/\/taxadvisory.sk\/wp-content\/uploads\/2025\/12\/travel5_lg-700x441.jpg 700w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/li><\/ul><\/div><div class=\"recent-posts-content\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/taxadvisory.sk\/en\/author\/tax\/\" title=\"Posts by tax\" rel=\"author\">tax<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2025-12-31T10:34:12+01:00<\/span><h4 class=\"entry-title\"><a href=\"https:\/\/taxadvisory.sk\/en\/2025\/12\/31\/basic-compensation-per-1-km-for-the-use-of-a-motor-vehicle-from-1-1-2026\/\">Basic compensation per 1 km for the use of a motor vehicle from 1.1.2026<\/a><\/h4><p class=\"meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/taxadvisory.sk\/en\/author\/tax\/\" title=\"Posts by tax\" rel=\"author\">tax<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2025-12-31T10:34:12+01:00<\/span><span>December 31st 2025<\/span><span class=\"fusion-inline-sep\">|<\/span><span class=\"fusion-comments\"><a href=\"https:\/\/taxadvisory.sk\/en\/2025\/12\/31\/basic-compensation-per-1-km-for-the-use-of-a-motor-vehicle-from-1-1-2026\/#respond\">0 Comments<\/a><\/span><\/p><p> Based on the Announcement of the Ministry of Labor, Social Affairs and Family of the Slovak Republic, the amounts of basic compensation for the use of a private motor vehicle for business purposes will<\/p><\/div><\/article><article class=\"post fusion-column column col col-lg-4 col-md-4 col-sm-4\"><div class=\"fusion-flexslider fusion-flexslider-loading flexslider flexslider-hover-type-none\"><ul class=\"slides\"><li><a href=\"https:\/\/taxadvisory.sk\/en\/2025\/12\/30\/changes-in-vat-rates-for-selected-types-of-food\/\" aria-label=\"Changes in VAT Rates for Selected Types of Food\" class=\"hover-type-none\"><img decoding=\"async\" width=\"700\" height=\"441\" src=\"https:\/\/taxadvisory.sk\/wp-content\/uploads\/2023\/01\/Aktualita_002__10_01_2023-700x441.jpg\" class=\"attachment-recent-posts size-recent-posts\" alt=\"\" srcset=\"https:\/\/taxadvisory.sk\/wp-content\/uploads\/2023\/01\/Aktualita_002__10_01_2023-320x202.jpg 320w, https:\/\/taxadvisory.sk\/wp-content\/uploads\/2023\/01\/Aktualita_002__10_01_2023-700x441.jpg 700w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/li><\/ul><\/div><div class=\"recent-posts-content\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/taxadvisory.sk\/en\/author\/tax\/\" title=\"Posts by tax\" rel=\"author\">tax<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2025-12-30T10:19:21+01:00<\/span><h4 class=\"entry-title\"><a href=\"https:\/\/taxadvisory.sk\/en\/2025\/12\/30\/changes-in-vat-rates-for-selected-types-of-food\/\">Changes in VAT Rates for Selected Types of Food<\/a><\/h4><p class=\"meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/taxadvisory.sk\/en\/author\/tax\/\" title=\"Posts by tax\" rel=\"author\">tax<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2025-12-30T10:19:21+01:00<\/span><span>December 30th 2025<\/span><span class=\"fusion-inline-sep\">|<\/span><span class=\"fusion-comments\"><a href=\"https:\/\/taxadvisory.sk\/en\/2025\/12\/30\/changes-in-vat-rates-for-selected-types-of-food\/#respond\">0 Comments<\/a><\/span><\/p><p> Effective from 1 January 2026, the standard VAT rate (23%) will once again apply to selected types of food with increased sugar and salt content. These items, which are taxed at a reduced 19%<\/p><\/div><\/article><article class=\"post fusion-column column col col-lg-4 col-md-4 col-sm-4\"><div class=\"fusion-flexslider fusion-flexslider-loading flexslider flexslider-hover-type-none\"><ul class=\"slides\"><li><a href=\"https:\/\/taxadvisory.sk\/en\/2025\/12\/30\/registration-of-a-vat-group-by-the-tax-authority\/\" aria-label=\"Registration of a VAT Group by the Tax Authority\" class=\"hover-type-none\"><img decoding=\"async\" width=\"700\" height=\"441\" src=\"https:\/\/taxadvisory.sk\/wp-content\/uploads\/2021\/11\/Aktualita_001__02_11_2021-700x441.jpg\" class=\"attachment-recent-posts size-recent-posts\" alt=\"\" srcset=\"https:\/\/taxadvisory.sk\/wp-content\/uploads\/2021\/11\/Aktualita_001__02_11_2021-320x202.jpg 320w, https:\/\/taxadvisory.sk\/wp-content\/uploads\/2021\/11\/Aktualita_001__02_11_2021-700x441.jpg 700w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/a><\/li><\/ul><\/div><div class=\"recent-posts-content\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/taxadvisory.sk\/en\/author\/tax\/\" title=\"Posts by tax\" rel=\"author\">tax<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2025-12-30T10:09:54+01:00<\/span><h4 class=\"entry-title\"><a href=\"https:\/\/taxadvisory.sk\/en\/2025\/12\/30\/registration-of-a-vat-group-by-the-tax-authority\/\">Registration of a VAT Group by the Tax Authority<\/a><\/h4><p class=\"meta\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/taxadvisory.sk\/en\/author\/tax\/\" title=\"Posts by tax\" rel=\"author\">tax<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2025-12-30T10:09:54+01:00<\/span><span>December 30th 2025<\/span><span class=\"fusion-inline-sep\">|<\/span><span class=\"fusion-comments\"><a href=\"https:\/\/taxadvisory.sk\/en\/2025\/12\/30\/registration-of-a-vat-group-by-the-tax-authority\/#respond\">0 Comments<\/a><\/span><\/p><p> Effective from 1 January 2026, the Slovak VAT Act introduces the possibility for the tax authority to register a group of companies for VAT ex officio. The tax authority may proceed in this way<\/p><\/div><\/article><\/section><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-2105","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/pages\/2105","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/comments?post=2105"}],"version-history":[{"count":17,"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/pages\/2105\/revisions"}],"predecessor-version":[{"id":2784,"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/pages\/2105\/revisions\/2784"}],"wp:attachment":[{"href":"https:\/\/taxadvisory.sk\/en\/wp-json\/wp\/v2\/media?parent=2105"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}