According to the amended wording of Act no. 595/2003 Coll. on Income Tax, § 5 par. Article 7 (a) n), the 13th salary in 2019 is already exempt from income tax.
The tax-deduction advantage of the 13th salary in 2019 is fixed at a maximum of EUR 500.
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Mzdový newsletter Slovensko 2019 (213.21 KB)