Annual Tax Reconciliation for 2025, Legislative Changes for 2026

Dates: December 16, 17, or 18, 2025
January 9, 13, 14, 23, 26, or 30, 2026
February 5, 12, or 26, 2026

Program:

Part 1 Annual Tax Reconciliation for 2025:

• who can request the employer to perform the annual tax reconciliation,
• who must file their own tax return,
• tax return and pensioners – when it is advantageous to file a tax return voluntarily,
• annual reconciliation and non-residents,
• employer's obligations during annual reconciliation, issuance of documents, and individual deadlines,
• non-taxable parts for 2025, change regarding the non-taxable part for a spouse with children from 3 years of age,
• assessment of the own income of the spouse when applying the non-taxable part for a spouse,
• settlement of the child tax bonus in the annual reconciliation, when it is more advantageous to file a tax return, solving problems, divorced marriages, cohabitation relationships, etc., reduction of the tax bonus with low parental income and conversely with high parental income, procedure according to Section 33 par. 8 when filing a tax return, how taxable income from sources abroad is assessed,
• tax bonus for paid interest – differences in contracts concluded before December 31, 2023, and contracts concluded after December 31, 2023,
• tax bonuses and non-taxable parts for non-residents – employees from third countries, Ukrainians, etc.,
• "Declaration" form,
• forms required to perform the RZ for 2025, issuance of "Confirmations", acceptance of "Applications", etc.,
• donating 2% (3%), donating 2% to the employee's parents,
• other changes and news regarding annual reconciliation approved by the NR SR or determined by the Financial Administration of the SR and the Ministry of Finance

Part 2 Legislative changes for 2026:

• changes in the Labor Code – new minimum wage, minimum wage claims, wage surcharges,
• changes in the Income Tax Act for dependent activities – non-taxable parts and other variables,
• changes in social and health insurance laws – assessment bases, levies for self-employed persons (SZČO), minimum advance payments for employees for health insurance,
• abolition of pension insurance records,
• changes in benefits – sickness, maternity, unemployment benefit,
• is it more advantageous to apply for a pension still in 2025 or wait for 2026?
• other changes, if they are currently approved by the National Council of the Slovak Republic (NR SR).

Changes and additions to the program reserved.

Participation fee: 110.70 € /person (90 € +23 % VAT)
SOPK, SPOK members, municipalities, and cities 98.40 € /person (80 € +23 % VAT)

Surcharge for webinar access for additional persons (from the same firm/company)
24.60 € (20 €+VAT) … webinar access for each additional person

Surcharge for the webinar recording (not sold separately)
24.60 € (20 €+VAT) … the recording will be available until February 28, 2026

During the webinar, you can ask brief questions on the topics discussed via discussion in the chat.
One day before the webinar, you will receive work material in .pdf format and login details for the webinar – link and access password.