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Exceptional cases when an employer is not to effect the performance of minimum social tax liability

An employer is not to effect the performance of minimum social tax liability, if:

  1. an employee receives a state pension;
  2. an employee raises a child under three years of age or three or more children under 19 years of age;
  3. an employee is a pupil or a student;
  4. an employee for 12 months before the commencement of work had been registered as unemployed for at least six months;
  5. an employee whom reduced working time is applied (employees at the age from 7 to 17 and educational employees);
  6. an employee has left employment for the whole month in the following cases:
  • the person uses leave (including pregnancy and maternity leave), except for holidays without pay granted by agreement of the parties;
  • the person is temporarily incapacitated for work in the meaning of the Health Insurance Act;
  • the person represents employees in the cases provided for by law or collective agreement;
  • the person is engaged in a strike;
  • the person is in compulsory military service or alternative service or participates in military training exercises.


 

22.09.2016