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Новини

GENERAL INFORMATION

Area - 49,035 km2

Population – 5,450,421

Official Language – Slovak 

REGISTRATION AND RESIDENCE PERMITS

EU/EEA citizens can enter Slovakia with just a valid travel document (passport, ID or identity card). Conditions for the entry to and residency of foreigner nationals in Slovakia are governed by Law No. 404/2011 Coll., On Residence of Foreigner Nationals and Amendment of Certain Acts with effect as of 01/01/2012.

EU/EEA citizens and citizens of the Swiss federation can stay on the Slovak territory longer than three months if:

they are employed in Slovakia or are self-employed persons in Slovakia;

study at a primary, secondary school or university in Slovakia;

have sufficient financial means to secure their stay and the stay of their relatives, as well as health insurance in Slovakia;

are likely to become employed;

are a family member of an EU/EEA citizen whom they accompany and fulfil the conditions listed above.

Reporting a Stay
EU/EEA citizens are obliged within ten working days from entering Slovakia to report the start date and place of residence in Slovakia to the Foreign Police Department, unless the provider of their accommodation (hotel) does so. The relevant police department in the place of residence will require confirmation of accommodation or the name and birth certificate number of the person with whom they are staying.

Registration of residence in Slovakia

An EU/EEA citizen remaining in Slovakia for longer than three months is required to apply for registration of residence within 30 days after the first three months in the country have elapsed. The application is free of charge and should be made in person, using the official form, at the Foreign Nationals Police Department, accompanied by a valid identity card or travel document and documents proving any of the facts listed above (employment contract, trade licence, confirmation from school, bank statement, etc.).

On the day when the full application is submitted, the police department will issue a certificate stating the name, surname and address of the EU/EEA citizen and the date of registration. If the EU/EEA citizen fails to submit evidence of accommodation, the address given in the certificate will be the municipality where the EU/EEA citizen will reside.
An EU/EEA citizen may apply for a residence permit valid for five years (a plastic card) in person at the respective Foreign Nationals Police Department based on their place of residence in Slovakia. A residence permit application must be accompanied by a valid travel document or identity card, two photographs (3 x 3.5 cm) and evidence of accommodation.

The right of permanent residence for EU citizens

EU/EEA citizens have the right of permanent residence once they have resided legally in Slovakia for a continuous period of five years. In certain cases it is possible to apply for permanent residence before the five-year period has elapsed.

The right of residence or the right of permanent residence for an EU/EEA citizen ceases to exist if:

  • the individual notifies the police department in writing that they are terminating their residence;
  • they have been administratively deported;
  • the respective police department has cancelled their right of residence or permanent residence;
  • they have died or have been declared dead;
  • they have acquired Slovak citizenship.

For more detailed information please contact the relevant Foreign Nationals Police Departmenthttp://www.minv.sk/?ocp-1.

LOOKING FOR A JOB

If you are planning to find a job in Slovakia, it is recommended to select the type of job you are interested in. When choosing a suitable occupation, it is recommended to consider actual jobs currently available on our labour market, taking into account occupations with workforce shortfalls, as well as your qualifications and practical skills. Sectors with the highest demand and multiple vacancies in Slovakia include mechanical engineering, information technologies, waste management and healthcare. There is continuous high demand for various assembly experts for the automotive industry, good vehicle and lorry drivers, and healthcare professionals. Occupations with workforce shortfalls include in particular general practitioners, nurses and healthcare assistants.

In order to be successful on our labour market, you will need various formal and informal letters of recommendation provided by your formal employers or relatives, acquaintances and friends. After considering these factors, you should choose your job search strategy. Your options are as follows:

Today, an online job search is one of the most commonly used ways to access websites of state and private entities with job offers in Slovakia. Some job portals have a multilingual version, where you can register your CVs and test your potential for the labour market.

By going through job ads in print media, you can also get efficient access to a wide range of job offers.

Offices of Labour, Social Affairs and Family continuously update job offers at their regional branches, and at every Labour Office you can contact EURES advisers who can help you with the job search. If you are unemployed, the Offices of Labour, Social Affairs and Family can also provide a range of advisory services and subsequently an opportunity to take different re-training courses.

International, national and regional job fairs and selection interviews provide direct contact with employers followed by potential job placement.

Job agencies can also help you find a job, although under certain conditions these agencies may charge administration fees for their services.

Temporary employment agencies or supported employment agencies are also one of the options to find a job in Slovakia.
If you come across a suitable job, you should respond as quickly as possible and send in your CV and cover letter to the contact stated in the job advert. Make sure you prepare the documents well, as this is your first contact with your future employer. CVs can be sent via email/post or be delivered in person.

One of the best ways to find a job successfully is personal contact with the employer based on prior arrangement by phone.

The following websites will be particularly helpful in your active job and information search on the labour market.

INCOME AND TAXATION

Taxation in Slovakia is regulated by specific legal rules. All taxpayers are subject to tax obligations.

The registration duty does not relate to a taxpayer who only has income from dependent work, from capital assets or other income, or only income from which tax is collected by deduction, or a combination of these incomes.

Taxes payable in Slovakia:

  1. Direct taxes:
  • income tax:
    • income from dependent work (employment)          
    • income from business
    • income from other gainful activity
    • income from letting real estate
    • income from the use of a work or artistic performance
    • income from a capital asset
    • other incomes
  1. Indirect taxes:
  • value-added tax (VAT)
  • excise duty – alcoholic beverages
  • excise duty – electricity, coal and natural gas
  • excise duty – mineral oil
  • excise duty – tobacco products
  1. Local taxes:
  • property tax: land tax, buildings tax, housing tax
  • tax on dogs
  • tax on use of public space
  • accommodation tax
  • tax on vending machines
  • tax on gaming machines
  • tax on entry and parking of motor vehicles in historic city centres
  • motor vehicle tax;

The municipality also levies a local charge for municipal waste and minor construction waste.

Income tax on natural persons and legal entities is governed by Act No 595/2003, on Income Tax, as amended.

Income from dependent work (employment)

An employee who, in 2018, received taxable income from dependent work only and has not, by 15 February 2019, asked the employer to issue an annual tax assessment, or if this employee asks the employer for an annual tax assessment but does not submit the documents required for the issue of an annual tax assessment by 15 February 2019, is required to file an income tax return of a natural person, type A, in the event that the full annual taxable income is higher than EUR 1,915.01 A type A income tax return must be completed on the form Confirmation of Income of a Natural Person from dependent work, indicating advance tax payment deductions and any tax bonuses for child support that the employer is required to deliver to the employee no later than 11 March 2019. This form is also a mandatory appendix to the tax return.

If the employee cannot request the issue of an annual tax assessment from the employer because the employer ceased to exist and has no legal successor, the employee must submit a tax return in the event that his/her full annual taxable income for 2018 is higher than EUR 1,915.01.

If employees had other taxable income in addition to income from dependant work, which is subject to the tax duty, they are obliged to file an income tax return of natural persons, type B.

If an employee’s total taxable income does not exceed EUR 1,915.01, they are not required to file a tax return. This income tax return can also be filed voluntarily. In the income tax return, taxpayers will apply the non-taxable tax base in the full amount of EUR 3,830.02 and calculate the tax overpayment, which represents the advance tax payments deducted by the employer during 2018.

The tax return must be filed within three calendar months after the end of the fiscal period (calendar year), unless the Income Tax Act specifies a different deadline (e.g. the tax payer has notified the tax authority of a deadline extension for filing the tax return).

A tax return for the fiscal period of 2018 must be filed by 1 April 2019.

This deadline may be extended by no more than three full calendar months, i.e. until 1 July 2019, for any tax-paying employee required to submit a tax return (whose taxable income exceeded the sum of EUR 1,915.01) after the end of 2018 by 1 April 2019, on the basis of a notification submitted by this same deadline.

If the tax-paying employee’s income also includes revenue accruing from sources abroad, the deadline for filing the tax return based on a notification submitted by 1 April 2019 may be extended by no more than six whole calendar months, i.e. until 30 September 2019.

Tax allowances

Demonstrating a taxpayer’s entitlement to a non-taxable portion of the tax base and to a tax bonus

In addition to the request for an annual tax assessment, employees have to enclose confirmation of received income of a natural person from dependent work, on tax advances and tax allowances for dependent children from other employers (if they had more than one in the tax period). They must sign the declaration of taxable income and enclose documents proving entitlement to a non-taxable portion of the tax base for 2018, documents proving payment of mandatory insurance premiums and contributions, where the employee asserts these claims, the most recent decision on the award of a pension or a document on the annual total of pension contributions paid, if at the beginning of the tax period the employee is the beneficiary of an old-age pension or early retirement from social insurance, pension savings or a pension from foreign mandatory insurance of any kind, or a military pension, if the total pension sum does not exceed EUR 3,830.02.

non-taxable portion of the tax base

Employees are entitled to a non-taxable portion of the tax base only on a partial tax base of the income tax from dependent work and from business income, or from another self-employed activity or the total thereof (from work actively done), depending on the reported tax base. If the taxpayer’s tax base is equal to or less than EUR 19,948, the non-taxable portion amounts to:

  • EUR 3,830.02.

If the taxpayer’s tax base is higher than EUR 19,948, the non-taxable portion amounts to:

  • the difference between 8,817.01 and one quarter of the taxpayer’s tax base; if this sum is less than zero, the non-taxable portion of the tax base for the year is equal to zero.

Applying the non-taxable portion of the tax base to the taxpayer Applying the non-taxable portion of the tax base to a spouse

Employees are entitled to a non-taxable portion of the tax base only on a partial tax base of income tax from dependent work and from business income, or from another self-employed activity or the total thereof (thus from work actively done), depending on the reported tax base.

A taxpayer may apply the non-taxable portion of the tax base for a spouse only in the event that the spouse lives with the taxpayer in one household and meets at least one of the following conditions:

  • s/he cared for a dependent minor living with the taxpayer in the household;
  • in the given tax period, s/he received a monetary contribution for care;
  • was included in the job seekers’ register;
  • s/he is classified as a disabled person;
  • s/he is classified as a severely disabled person.

If these conditions are met for only one or several calendar months of the fiscal period, the taxpayer may reduce the tax base by the non-taxable portion of the personal income tax for a spouse corresponding to 1/12 of the non-taxable portion for the calendar month, at the start of which the conditions for applying this non-taxable portion of the tax base were met.

If, in the 2018 tax year, the taxpayer secures a tax base equal to or lower than EUR 35,268.06, the non-taxable portion of the tax base amounts to:

  • EUR 3,830.02, provided that the spouse living with the taxpayer in one household did not have his/her own income;
  • the difference between EUR 3,830.02 and the personal income of the spouse living in the same household, provided that the spouse had his/her own income not exceeding EUR 3,830.02;
  • zero, if the spouse living in the same household had his/her own income exceeding EUR 3,830.02.

If the taxpayer’s tax base in the 2018 tax year is higher than EUR 35,268.06, the non-taxable portion of the tax base is:

  • the difference between 12,647.032 (63.4 times the applicable subsistence minimum that as of 01.01.2018 represented EUR 199.48) and one quarter of the taxpayer’s tax base, provided that the spouse living in the same household did not have his/her own income; if this amount is less than zero, the non-taxable portion of the tax base for the spouse is equal to zero;
  • the difference between 12,647.032 and one quarter of the taxpayer’s tax base reduced by the personal income of the spouse living in the same household, provided that the spouse had his/her own income; if this amount is less than zero, the non-taxable portion of the tax base for the spouse is equal to zero. The spouse’s income includes any income, even if it is exempt from the income tax, except for employee bonus, tax bonuses, pension increases for helplessness and, in addition to the relevant state social benefits, reduced by premiums paid and health and social insurance contributions that the spouse was obliged to pay.

Applying a tax bonus for a dependent child – if, in the 2018 tax year, the taxpayer received a taxable income from dependent work in the amount of at least EUR 2,880 or income from business and other gainful activity of at least EUR 2,880, and reported the tax base (partial tax base from income from business and other gainful activity), the taxpayer may, after meeting the set conditions, apply a tax bonus in the annual amount of EUR 258,72 (12 x 21.56) to this dependent child, or more precisely for the number of months in which the child was considered dependent.

Conditions for applying this tax base:

  • any child being supported in the household – biological, adopted, step, foster, who is not deemed dependent (under the Child Allowance Act) and may not be the child of a partner;
  • attaining the stipulated amount of taxable income; and
  • substantiating the relevant document, such as the child’s birth certificate or confirmation of school attendance in the appropriate school year, if the child is systematically being prepared for a profession through study at secondary school or university.

Applying the employee bonus. The taxpayer is entitled to apply the employee bonus for the 2018 tax year only if the following basic conditions are met:

  • for the year 2018, the employee must receive a taxable income from dependent work only from the current or a previous employment relationship (as well as income from agreements on work done outside the employment relationship), active service, employment in the civil service, membership or similar relationship in which the employee is required, when working, to comply with instructions or orders from the income payer, and taxable income on monies from social funds provided under the Social Funds Act;
  • income received must be for work done within the Slovak Republic only;
  • income deemed received must constitute a total amount of at least 6 times the minimum wage (EUR 2,880);
  • the calculated amount is a positive number.

The entitlement to apply the employee bonus does not arise for an employee who was concurrently receiving another income (see the Act).

If for the respective tax period, taxpayers achieve taxable income from dependent work, assessed for the purpose of awarding the employee bonus, in the volume of at least EUR 2,880 and lower than EUR 5,760, based on the employee bonus calculation mechanism, an entitlement to the employee bonus does not arise. If in the respective tax period taxpayers achieve taxable income from dependent work, assessed for the purposes of awarding the employee bonus, in the amount of at least EUR 5,760, the employee bonus is calculated as 19% of the difference between the non-taxable tax base per taxpayer and the tax based calculated pursuant to Section 5(8) of the assessed taxpayer income. A progressive reduction of the employee bonus is introduced in connection with the amount of the tax base for each taxpayer applying the employee bonus, until the right to apply this employee bonus has fully expired. An entitlement to the employee bonus for the year 2018 may arise for a taxpayer who has paid a higher amount for insurance premiums and contributions related to taxable income from dependent work; e.g. the taxpayer has paid arrears on the annual account of premiums for public health insurance for the previous fiscal period.

Applying a voluntary contribution to savings for an old-age pension (second column)

The non-taxable tax base mentioned above can only be applied when filing an additional tax return for the tax periods 2013 to 2016. This non-taxable portion of the tax base may no longer be applied as of the 2017 tax period.

Reducing the tax base by contributions for supplementary old-age pension savings (third column)

This may only be applied to the income tax base from dependent work or the tax base for income from business or other gainful activity or for a demonstrably paid total of no more than EUR 180 per year. Taxpayers may deduct the non-taxable portion of the tax base if the following conditions are met:

  • contributions for supplementary pension savings were paid in line with a customer contract concluded after 31 December 2013, or in line with changes to a customer contract where an allowance cancellation plan constitutes an integral part;
  • the taxpayer has not concluded another customer contract under the Supplementary Pension Savings Act, which does not meet the conditions stipulated by an amendment to the Supplementary Pension Savings Act.

Paid reimbursements related to spa treatment

As of 1 January 2018, a new non-taxable portion of the tax base was introduced, by which demonstrably paid reimbursements related to spa treatment and any related services incurred in the relevant fiscal period in natural curative spas and spa institutions operated under licence pursuant to a special regulation (Section 33 of Act No 538/2005, on Natural Healing Waters, Natural Curative Spas, Spa Towns and Natural Mineral Waters, and on the Amendment and Supplementation of Certain Acts). This non-taxable portion of the tax base may be applied for the first time in the 2018 tax year.
The non-taxable portion of the tax base, representing reimbursements associated with spa treatment and any related services may be applied by the taxpayer in the total amount of no more than EUR 50.00, where also deemed part of the taxpayer’s non-taxable portion of the tax base, constitutes any paid reimbursements paid for the taxpayer’s spouse and any child who, for the purposes of the Income Tax Act, is deemed dependent on this taxpayer under Section 33 of the Income Tax Act, in a total amount of no more than EUR 50.00 per year for each one of them.
If the entitlement to apply this non-taxable portion of the tax base to the taxpayer’s child is satisfied by several taxpayers, and unless otherwise agreed, the non-taxable portion of the tax base by which reimbursements related to spa treatment and any related services will be applied in the order: mother, father, other entitled person.

The non-taxable portion of the tax base does not include reimbursements of spa treatment and related services, for which the procedure under Section 152a of the Labour Code was applied (i.e. where the employee applied for a contribution for recreation from the employer for these expenditures), or procedure under Section 19(2)(w) of the Income Tax Act (i.e. where the taxpayer included expenditures related to the spa treatment under tax expenses on income under Section 6(1 and 2) as expenditures for recreation.

Tax bonuses on interest paid

A tax bonus on interest paid relates only to interest due on housing loans under Section 1(6 and 7) of Act No 90/2016, on Housing Loans and on the Amendment and Supplementation of Certain Acts, as amended. This tax bonus on interest paid may be applied for the first time for the fiscal period of 2018.

The taxpayer may apply a tax bonus on interest paid calculated on the amount of the housing loan provided in line with one housing loan agreement for the amount of no more than EUR 50 000 for one property in Slovakia intended for accommodation and which is a flat or family house.

The tax bonus on interest paid may be applied on a loan agreement after 31 December 2017. If the taxpayer has been provided with a mortgage on the basis of a mortgage agreement concluded before 1 January 2018, to which the state contribution or state contribution for young people under a special regulation has been applied, the taxpayer’s entitlement to a tax bonus on interest paid arises for the first time in the calendar month following the calendar month in which the taxpayer was for the last time entitled to a state contribution or state contribution for young people.

The taxpayer is entitled to a tax bonus on interest paid on a loan if the following conditions are met:

  • the taxpayer is at least 18 years of age and no more than 35 years of age on the day on which the housing loan application was submitted;
  • the taxpayer’s average monthly income for the calendar year preceding the calendar year in which the housing loan agreement was concluded did not exceed 1.3 times the average monthly wage of an employee in the economy of the Slovak Republic, as ascertained by the Statistical Office of the Slovak Republic for the calendar year preceding the calendar year in which the housing loan agreement was concluded.

A tax bonus on interest paid is a sum of 50% of the interest paid in the relevant fiscal period, but no more than EUR 400 per year.

The taxpayer may apply the tax bonus to the interest paid during the five years immediately following the month in which interest on the housing loan began to accrue.

The taxpayer’s tax will be reduced by the sum of the tax bonus on the interest paid.

Advance tax payments

Advance tax payments are made during the course of the advance-payment period by a taxpayer whose last-known tax obligation was higher than EUR 2 500, whilst the advance-payment period is the period from the first day following the deadline for filing the tax return for the preceding tax year, up to the last day of the period for filing the tax return in the next tax year. This normally lasts from 1 April to 31 March of the following year. Exemptions from payment of tax advances are stipulated by law.

Income tax for natural persons:

The tax rate is:

  • 19% on that portion of the tax base (less the non-taxable portions of the tax base and tax loss) not exceeding 176.8 times the applicable minimum subsistence amount;
  • 25% on that portion of the tax base (less the non-taxable portions of the tax base and tax loss) exceeding 176.8 times the applicable minimum subsistence amount (above EUR 36,256.37);

5% on the income from dependent work of selected constitutional officials, who are taxed at an additional special rate on income arising under Act No. 120/1993, on Compensation Packages of Constitutional Officials, as amended.

Further specific rates are stipulated by law.

Income tax for legal entities:

The tax rate on the tax base of a legal entity reduced by the tax loss shown in the fiscal period. The tax rate on the special tax base determined pursuant to Section 51e(3) of the Income Tax Act is 35%.

Valu-added tax (VAT) is governed by Act No 222/2004, on Value-Added Tax, as amended

  • basic VAT rate: 20%
  • reduced VAT rate: 10% (medicines, medicinal products, books, certain foodstuffs)

INCOME

The minimum wage is determined on the basis of the workload.

The minimum wage for 2019 is set at EUR 520 per month, which is determined for the first workload level. Jobs are classified by workload to a total of six levels. Each workload level has a specific minimum wage. At the second level the minimum wage is EUR 624, at the third level EUR 728, at the fourth level EUR 832, at the fifth level EUR 936, and at the sixth level EUR 1,040.

Calculation of net wage:

The following deductions are made from an employee’s gross monthly wage:

Health insurance – 

4%

Sickness insurance – 

1.4%

Old-age insurance – 

4%

Invalidity insurance –

3%

Unemployment insurance – 

1%

Total deductions:

13.4%

Gross wage - deductions = monthly tax base

The non-taxable portion of the tax base is deducted from the monthly tax base (if applicable). Tax at 19% or 25% is calculated on the resulting amount.

Following this:

Monthly tax base - (tax - tax bonuses) = net monthly wage

Average monthly wages in the national economy for the fourth quarter of 2018 per sector:

Industry

EUR 1,207

Agriculture

EUR 774

Construction

EUR 756

Wholesale and retail trade

EUR 1,005

   

Accommodation and catering services

EUR 657

Information and communication

EUR 1,975

   

Transport and storage

EUR 1,094

Last updated: 07/2019

COST OF LIVING

The cost of living varies from region to region and also depends on fluctuations in the prices of food, energy and other everyday necessities.

Household monthly monetary expenditures by purpose (%): housing, water, electricity, gas and other fuels 20.2%, food, non-alcoholic and alcoholic beverages 25.4%, telecommunications 5.5%, healthcare 3.4 %, transport 13.12%, leisure and culture 7.0%, hotels, cafés, restaurants 5.8%, education 0.8%, clothing and footwear 5.5%.

Average consumer prices of certain goods in the SR: wholegrain bread – EUR 1.44, ordinary white bread roll (40 g) - EUR 0.07, fresh butter (125 g) – EUR 1.30, wheat flour (1 kg) – EUR 0.47, granulated sugar (1 kg) – EUR 0.73, pasteurised milk (1 l) – EUR 0.68, cooking oil EUR 1.71, rice (1 kg) – EUR 1.43, potatoes (1 kg) – EUR 0.87, bottled beer (12%) (0.5 l) – EUR 0.70, MARLBORO King Size cigarettes – EUR 4.00, washing powder (1 kg) – EUR 2.94, petrol 98 octane natural (1 l) – EUR 1.5091, diesel EUR 1.244.

Last updated: 07/2019

EDUCATION SYSTEM

Compulsory school attendance defined by the Slovak education system lasts for 10 years. It normally starts at the beginning of the school year following the child’s sixth birthday. It lasts from the age of 6 to 16.

Basic school types: nursery schools (3-6 years), primary schools (6-15 years), secondary schools (15-19 years), colleges and universities (from age 19) These schools may be state, private or church schools, but they all provide education to an equal standard.

Nursery schools (for children 3-6 years of age) teach basic knowledge and skills. There they learn basic knowledge depending on their age, they learn to drawn, read, sing, explore nature, colours and things around them. At preschool age (5-6-year-olds), children learn, for example, to distinguish geometrical shapes, months of the year, the names of days; they acquire hygiene habits and prepare for starting primary school.

Primary schools prepare children for further study and practical work. As a rule these schools last for nine years and are divided into Level 1 and Level 2 stages. Level 1 of primary school normally comprises years 1 to 4, while level 2 comprises years 5 to 9. To reach Level 2, pupils are not required to pass any entrance examination; they continue their studies upon successful completion of year four. Or they may go to a grammar school providing eight years of education. Study at a grammar school is conditional upon passing the entrance examination and acceptable results in Level 1 of primary school.

Level 2 education differs from Level 1. While in Level 1, only one teacher teaches most subjects, in Level 2, each subject is taught by a different teacher.

In Level 1, pupils have at least four and no more than 8 lessons, and on average teaching goes on until 12.30 p.m. Pupils in Level 2 have five to six lessons, which end between 1 and 1.30 p.m. Each lesson lasts for 45 minutes and there are short breaks between lessons.

Young pupils at primary schools may spend their time after classes in school clubs.

Moreover, pupils and students may attend primary art schools on a voluntary basis in their free time.

Secondary schools. After completing the ninth year of primary school, pupils continue the compulsory 10-year school attendance at a selected secondary school, where they were accepted by decision of the relevant school system. Education in Slovakia recognises several types of secondary school.

Vocational secondary schools: at vocational secondary schools and related secondary schools providing apprenticeship training, the study takes two (in a limited number of branches), three or four years. Three-year studies for individual trades is completed with a final examination, after which the student receives a vocational qualification and may continue in a two-year follow-up study in order to obtain a baccalaureate-level qualification. Full secondary school education is achieved by passing the baccalaureate-level exam. Studies that go on for four years are completed with the baccalaureate-level exam.

Secondary and grammar schools: secondary schools provide education for four or five years. In Slovakia, there are electrical engineering, geodetic, hotel, industrial, healthcare, sporting, art, agricultural, forestry, pharmaceutical, chemical and pedagogical secondary schools, as well as conservatories and business academies, among others. Grammar schools in Slovakia provide education for four years (if the pupil applies to grammar school after the ninth year of primary school), or eight years (if the pupil applies to the grammar school after the fifth year).

Study is completed by the baccalaureate-level exam, which has both a written and an oral part.

There is an average of 6-7 lessons; lessons last for 45 minutes and there is a short break between lessons.

Secondary schools also organise post-secondary and post-baccalaureate-level courses where students study further and extend their education for qualified occupations.

Universities and colleges prepare qualified professionals with tertiary education in scientific, economic, social and artistic disciplines. The school system allows students who have completed secondary or grammar school with the baccalaureate-level exam to study at universities and colleges. There are currently 20 public universities, 12 private universities and three state universities in Slovakia. Study programmes are organised at three levels and studies are completed by presenting and defending a thesis or dissertation and taking the state examination. The first level of study for a Bachelor’s degree takes 3-4 years, the second level is a Master of Arts, Science, Engineering or medical degree which takes 4-6 years (including the Bachelor level) and the third level is the doctorate (3-4 years).

RECOGNTION OF DIPLOMAS AND QUALIFICATIONS

The importance of transparency and mutual recognition of diplomas as a crucial complement to the free movement of workers

The possibility of obtaining recognition of one’s qualifications and competences can play a vital role in the decision to take up work in another EU country. It is therefore necessary to develop a European system that will guarantee the mutual acceptance of professional competences in different Member States. Only such a system will ensure that a lack of recognition of professional qualifications will become an obstacle to workers’ mobility within the EU.

Main principles for the recognition of professional qualifications in the EU

As a basic principle, any EU citizen should be able to freely practice their profession in any Member State. Unfortunately the practical implementation of this principle is often hindered by national requirements for access to certain professions in the host country.

For the purpose of overcoming these differences, the EU has set up a system for the recognition of professional qualifications. Within the terms of this system, a distinction is made between regulated professions (professions for which certain qualifications are legally required) and professions that are not legally regulated in the host Member State.

Steps towards a transparency of qualifications in Europe

The European Union has taken important steps towards the objective of achieving transparency of qualifications in Europe:

  • An increased co-operation in vocational education and training, with the intention to combine all instruments for transparency of certificates and diplomas, in one single, user-friendly tool. This includes, for example, the European CV or Europass Trainings.
  • The development of concrete actions in the field of recognition and quality in vocational education and training.

Going beyond the differences in education and training systems throughout the EU

Education and training systems in the EU Member States still show substantial differences. The last enlargements of the EU, with different educational traditions, have further increased this diversity. This calls for a need to set up common rules to guarantee recognition of competences.

In order to overcome this diversity of national qualification standards, educational methods and training structures, the European Commission has put forward a series of instruments, aimed at ensuring better transparency and recognition of qualifications both for academic and professional purposes.

  1. The European Qualifications Framework

The European Qualifications Framework is a key priority for the European Commission in the process of recognition of professional competences. The main objective of the framework is to create links between the different national qualification systems and guarantee a smooth transfer and recognition of diplomas.

  1. The National Academic Recognition Information Centres (NARICs)

A network of National Academic Recognition Information Centres was established in 1984 at the initiative of the European Commission. The NARICs provide advice on the academic recognition of periods of study abroad. Located in all EU Member States as well as in the countries of the European Economic Area, NARICs play a vital role the process of recognition of qualifications in the EU.

  1. The European Credit Transfer System (ECTS)

The European Credit Transfer System aims at facilitating the recognition of periods of study abroad. Introduced in 1989, it functions by describing an education programme and attaching credits to its components. It is a key complement to the highly acclaimed student mobility programme Erasmus.

  1. Europass

Europass is an instrument for ensuring the transparency of professional skills. It is composed of five standardised documents

  • a CV (Curriculum Vitae),
  • a language passport,
  • certificate supplements,
  • diploma supplements, and
  • a Europass-Mobility document.

The Europass system makes skills and qualifications clearly and easily understood in the different parts of Europe. In every country of the European Union and the European Economic Area, national Europass centres have been established as the primary contact points for people seeking for information about the Europass system.

USEFUL LINKS

http://www.government.gov.sk - Government of Slovakia

http://www.upsvar.sk - Public Employment Service

http://www.employment.gov.sk - Ministry of Labour

http://www.drsr.sk - Taxes

http://www.socpoist.sk - Social Security

http://www.minedu.sk - Education

http://www.mfa.bg/bratislava - Embassy of Bulgaria in Slovakia

http://www.sofia.mfa.sk - Embasssy of Slovakia in Bulgaria

 

 

 

 

 

 

 

 

 

 

As of 1/02/2020 the United Kingdom is no longer a member of the European Union. However, by virtue of the withdrawal agreement between the EU and the United Kingdom, freedom of movement of workers between the United Kingdom and the Member States, including the delivery of EURES services, continues to exist during a transition period which currently goes to 31/12/2020.

We are in the process of updating some of the content on this website in the light of the withdrawal of the United Kingdom from the European Union. If the site contains content that does not yet reflect the withdrawal of the United Kingdom, it is unintentional and will be addressed.

Up-to-date information: Following the withdrawal of the United Kingdom from the European Union (EU) on 31 January 2020, the United Kingdom Government changed the design of the current European Health Insurance Cards (EHICs) issued by the United Kingdom after 1 February 2020. The changes reflect the status of the United Kingdom as a third country participating in the EHIC system, similar to Switzerland and Liechtenstein. Persons with health insurance from the United Kingdom shall continue to have access to emergency and urgent medical care, as provided for in the basic Regulations (EC 883/2004 and EEC 1408/71), until the end of the Transitional Period scheduled for the end of 31 December 2020. During the Transition Period, until the end of 2020, according to EU rules on access to healthcare and other social benefits, the rights of UK citizens and their families, as well as UK health insurers, will not be changed. More information on the new EHIC model can be found at www.nhs.uk/ehic

 GENERAL INFORMATION

Text last updated: 07/2019

Area - 242,495 km2

Population – 67,545,757 (2019)

Official Language – English

REGISTRATION AND RESIDENCE PERMITS

Entering the UK

Citizens of the European Economic Area (EEA) and Switzerland have the right of free movement and residence in the UK. To enter the UK you do not need a visa but you will need a 10-year EEA passport or a valid national identity card, which will be checked by an immigration officer on your arrival in the UK.

If your family are EEA or Swiss nationals they can usually join you and enjoy similar rights. Non-EEA family members must get an EEA family permit before they travel to the UK if:

  • they are citizens of a country who always need visas to enter the UK, or
  • they are coming to stay for longer than six months

The family member should apply for this at the British Embassy or High Commission in their country of residence, before coming to the UK.

If you are a national of a country in the EEA or Switzerland you do not need a work permit to work in the UK.

The government is proposing to end free movement, but this is still subject to approval by Parliament. Once free movement has ended, if you’re a citizen of any other EU or EEA country, or Switzerland, you’ll still be able to enter the UK without a visa but only for up to 3 months. Check GOV.UK for updates and find out what you’ll need to do to come to the UK for longer than 3 months.

EU Settlement Scheme

There will be no change to the rights and status of EU citizens currently living in the UK until 30 June 2021, or 31 December 2020 if the UK leaves the EU without a deal. You and your family can apply to the EU Settlement Scheme to continue living in the UK.

Residence Permits

If you have a right to live in the UK, you do not need a residence permit or need to register with the police. Should you wish, you can apply for a residence permit from the Home Office Visas and Immigration. This is valid for 5 years, confirms your right to live in the UK under European Community Law and allows you to apply for residence documents for eligible family members who are not EEA citizens. If you are from outside the European Economic Area (EEA) and living with a European partner or family member, you can also apply for a residence permit

Working in the UK

If you are a citizen of an EEA country  or a citizen of Switzerland, you do not need a work permit to work in the UK.

LOOKING FOR A JOB

Application

When you find a job that you would like to apply for, take as much time and care with your application as possible. Make sure you have read all the instructions carefully, and follow them exactly.

Sometimes you can apply for a job by telephone, but it is more common to apply by sending a completed application form or CV. This may be done by email, by post, or by applying online – depending on the instructions in the advert.

Most recruitment is now done online, about 80%.

All the information you give in your application must be correct.  An employer can dismiss someone who deliberately gives false information.

Your letter of application and CV should be typed, rather than written by hand. You can create your own Europass CV on the CV-Search part of the European Job Mobility Portal once you have registered for a ‘My EURES’ account.  Most UK employers prefer a shorter CV of no more than two sides.

There are lots of websites where you can download free CV and cover letter templates for use in the UK. These will give you a very good idea of how to prepare a CV that employers in the UK would recognise.

Experience

Employers will be very interested in your previous work experience. If you don’t have any work experience you may find it difficult to get a job in the UK.  Examples of voluntary work or other activities that show a commitment and willingness to work may help.

Qualifications

It is important to give accurate details of your qualifications. If you have qualifications from another country, you can check how they compare to British qualifications with the National Academic Recognition Information Centre (NARIC) for the UK.

References

Employers often ask for the names and addresses of one or two referees. These are people who know you well and are able to write a short report about you, called a reference. This will help the employer decide whether you are suitable for the job. 

Referees are usually your previous employer or your college tutor. Occasionally a personal friend can be a referee if a character reference is required. Your referees must be able to understand and reply to requests for a reference in English.

Interview

An interview is your chance to make a good impression on the employer. Be sure to arrive early.

Research the company beforehand to prove your interest to them. You should also find out as much as you can about the job you are applying for.

Prepare some questions to ask about the job. The employer should explain to you exactly what the job involves and give details about pay, holidays and conditions of work. If these are not clear, ask for more information.

INCOME AND TAXATION

Incomes

The Office for National Statistics gives regular updates on the average weekly pay in the UK for different professions. Among the highest paid are finance professionals, health professionals, corporate managers and IT and telecommunication professionals. The lowest paid are waiters. .

Taxation

If you are living and working in the UK, you will pay tax at the same rate as a UK National. Taxes are normally payable on all income earned in the UK. The tax year runs from 6 April to 5 April.

Income Tax

You can earn an amount of income in a tax year without paying income tax: this is called your tax allowance. If your income does not exceed your tax allowance, then you will not have to pay any income tax. Different tax allowances apply: information is available on the gov.uk website, but on average this is £12,500 per year.

Income tax is deducted directly from your salary, through the Pay As You Earn (PAYE) scheme, so you may be taxed before you reach this level of earnings. If so, you can make a claim to HM Revenue and Customs at the end of your stay in the UK and any excess tax paid will be refunded.

National Insurance

National Insurance contributions are the UK equivalent of social security contributions. There are different categories of contributions - employed people pay class 1 contributions. These are deducted from your pay by your employer and will appear on your payslip as NI Conts.  Self-employed people normally pay their own National Insurance contributions.

You need to apply for a National Insurance number which is your own personal account number. It is unique to you and you keep the same one all your life. It makes sure that the National Insurance contributions and tax you pay are properly recorded against your name. It also acts as a reference number when communicating with the Department for Work and Pensions and HM Revenue & Customs (HMRC)

To apply for one in Great Britain, call 0345 600 0643. In Northern Ireland, you should contact one of the 3 National Insurance Number Processing Centres to make an appointment. Details can be found on - www.nidirect.gov.uk. This is a FREE service and no payment is required. If you have worked in the UK before, you don’t need to apply for another NINO

Council Tax

This is local taxation to pay for the public services in the area where you live. For example waste collections and the police. Council Tax is assessed on the value of the property where you live and on the people who live there. Reductions are available if you live alone or are a student.

When looking at rent prices for private accommodation, this charge is generally not included. Contact your local authority for more information.

VAT (Value Added Tax)

Generally VAT is already included in the cost of goods you buy. The standard rate of VAT is 20%. It is not payable on certain goods and services such as rent, most food items and children’s’ clothing.

Stamp Duty

Stamp Duty is a Land Tax payable whenever you buy a property.  You do not have to pay stamp duty on properties purchased for £125,000 or under.  If you’re buying your first home, you don’t have to pay stamp duty for properties up to £300, 000.

Vehicle Excise Duty (VED) for Private Vehicles

VED is usually referred to as ‘Road Tax’ and is the amount you pay to use your vehicle on public roads. . Standard rate road tax for the majority of cars costs between £0 and £515 per year depending on the type of fuel used and the vehicle’s emissions of carbon dioxide.

COST OF LIVING

The UK is considered to be an expensive country, compared to some other countries within the EU. The cost of living varies within the UK. Cities tend to be the most costly places to live, with London being the most expensive city in the UK. It is generally cheaper to live in the Midlands and the North of England, parts of Wales, Scotland and Northern Ireland than in London and the South East.

Britain’s currency is the pound sterling (£), which is divided into 100 pence (100p). The Euro is not used in the UK, although it may be accepted in a few larger stores.

Buying food and clothing in large department stores is more expensive than buying similar items in supermarkets. Many towns have some form of indoor or outdoor market where food, clothing and household items can be bought, and prices tend to be cheaper. Charity shops sell second-hand clothes and household goods, with the profits from the sales of these going to the relevant charity.

In recent years, the cost of living in the UK has been rising. This is due to various factors including increasing car insurance and energy prices. Along with other utility bills, petrol and the cost of childcare, these can add up to a significant proportion of your outgoings, before thinking about costs for social activities.

If you find yourself with debt problems there are several organisations which can offer information and advice.

EDUCATION SYSTEM

All children in the UK aged 5–16 must receive a full-time education. It is the duty of the local council (the local authority) to provide this. Children who are refugees or seeking asylum are entitled to a full-time education, just like all other children in Britain. Most children in Britain go to a state school. Some go to private schools, where their parents pay the fees. A small number of children have permission from the local authority to be educated at home.

Ages 5–11

primary school

school years 1–6

Ages 11–16

secondary school  

school years 7–11

Ages 16–18/19

secondary school,sixth form college, or

college of further education

school years 12–13

Ages 18/19+

college of further education,

or university

Not applicable

Pupils in England and Wales aged 7, 11 and 14 are tested in English, Maths and Science. These tests are known as SATs (Standard Assessment Tests). At the age of 16, most young people in England, Wales and Northern Ireland take exams in all their main subjects. These are called GCSEs (General Certificates of Secondary Education), and are important qualifications for employment and further education. After this, older students may take many other qualifications, which are linked either to school subjects (AS and A2 levels,) or to other skills and careers. Examinations in Scotland are different. Most pupils aged 16 take Standard Grade examinations in five or more subjects. After this, students can take National Qualifications for one or two years, either at school or college. These are tested at different levels, known as Access, Intermediate and Higher.The school year begins in September (except in Scotland where it begins mid-August) and is split into either three 13-week terms or six 7-week terms. Schools close for at least two weeks at Christmas and for two weeks at Easter. For schools which have 13-week terms, there are short breaks of two to five days in the middle of each term. The school year ends during June in Scotland and July elsewhere in the UK, when schools close for about six weeks.

Students who want to leave school at 16 have a choice of finding work or training, or a place at college. However, your right to any of these will depend on your immigration status. Help in deciding what is the best thing to do is available from school. Advice is also available through Connexions Direct.

Further education refers to education at school or college for young people aged 16 and over. Your local further education college will offer a wide range of courses for students aged 16–19. Some will be for students hoping to improve their examination grades or to go to university. Others will be for those who want to train for a career. Some of these courses are full-time, but some are part-time, and allow you to work as well. Although you may be able to find a course you wish to follow, you will have to meet certain entry requirements before you can start. You will have to show that you:

  • have good enough language skills
  • have the right qualifications
  • can pay the fees and support yourself whilst studying.

In order to study at university in the UK, you need to take the IELTS International English language testing system course to prove that your English language is sufficient to study in English. Prospects has more details on this and a university guide where you can find universities offering your chosen course

The www.gov.uk website provides information on funding/sponsorship for courses.

RECOGNITION OF DIPLOMAS AND QUALIFICATIONS

The importance of transparency and mutual recognition of diplomas as a crucial complement to the free movement of workers

The possibility of obtaining recognition of one’s qualifications and competences can play a vital role in the decision to take up work in another EU country. It is therefore necessary to develop a European system that will guarantee the mutual acceptance of professional competences in different Member States. Only such a system will ensure that a lack of recognition of professional qualifications will become an obstacle to workers’ mobility within the EU.

Main principles for the recognition of professional qualifications in the EU

As a basic principle, any EU citizen should be able to freely practice their profession in any Member State. Unfortunately the practical implementation of this principle is often hindered by national requirements for access to certain professions in the host country.

For the purpose of overcoming these differences, the EU has set up a system for the recognition of professional qualifications. Within the terms of this system, a distinction is made between regulated professions (professions for which certain qualifications are legally required) and professions that are not legally regulated in the host Member State.

Steps towards a transparency of qualifications in Europe

The European Union has taken important steps towards the objective of achieving transparency of qualifications in Europe:

  • An increased co-operation in vocational education and training, with the intention to combine all instruments for transparency of certificates and diplomas, in one single, user-friendly tool. This includes, for example, the European CV or Europass Trainings.
  • The development of concrete actions in the field of recognition and quality in vocational education and training.

Going beyond the differences in education and training systems throughout the EU

Education and training systems in the EU Member States still show substantial differences. The last enlargements of the EU, with different educational traditions, have further increased this diversity. This calls for a need to set up common rules to guarantee recognition of competences.

In order to overcome this diversity of national qualification standards, educational methods and training structures, the European Commission has put forward a series of instruments, aimed at ensuring better transparency and recognition of qualifications both for academic and professional purposes.

  1. The European Qualifications Framework

The European Qualifications Framework is a key priority for the European Commission in the process of recognition of professional competences. The main objective of the framework is to create links between the different national qualification systems and guarantee a smooth transfer and recognition of diplomas.

  1. The National Academic Recognition Information Centres (NARICs)

A network of National Academic Recognition Information Centres was established in 1984 at the initiative of the European Commission. The NARICs provide advice on the academic recognition of periods of study abroad. Located in all EU Member States as well as in the countries of the European Economic Area, NARICs play a vital role the process of recognition of qualifications in the EU.

  1. The European Credit Transfer System (ECTS)

The European Credit Transfer System aims at facilitating the recognition of periods of study abroad. Introduced in 1989, it functions by describing an education programme and attaching credits to its components. It is a key complement to the highly acclaimed student mobility programme Erasmus.

  1. Europass

Europass is an instrument for ensuring the transparency of professional skills. It is composed of five standardised documents

  • a CV (Curriculum Vitae),
  • a language passport,
  • certificate supplements,
  • diploma supplements, and
  • a Europass-Mobility document.

The Europass system makes skills and qualifications clearly and easily understood in the different parts of Europe. In every country of the European Union and the European Economic Area, national Europass centres have been established as the primary contact points for people seeking for information about the Europass system.

USEFUL LINKS

www.gov.uk - Official Website for the Possibilties of Living and Working Conditions in the UK

www.dwp.gov.uk - For Issuance of National Social Security Number in the UK

www.hse.gov.uk - National Health Centre

www.hmrc.gov.uk - Taxes

www.bulgarianembassy-london.org - Bulgarian Embassy in London

Този имейл адрес е защитен от спам ботове. Трябва да имате пусната JavaScript поддръжка, за да го видите. - EURES team in North Ireland

 

 

 

 

 

 

 

 

GENERAL INFORMATION

Area - 20,273  km2

Population – 2,094,060

Official Language – Slovene

REGISTRATION AND RESIDENCE PERMITS

To reside in Slovenia for a period exceeding three months, you will need a residence registration certificate. You can obtain it at the administrative unit for your area. It will be granted on the basis of a valid identity card or passport. If you have employment lined up already, you should submit proof of that employment in the form of an employment contract. If you are studying, undertaking self-employment or retiring, you should provide evidence of that. You must also provide proof that you have a secure means of subsistence and appropriate health insurance. 

After receiving your residence registration certificate, you must register your residence at an administrative unit within three days. Proof of ownership, a rental contract or the consent of the owner are accepted as proof. Until they receive their residence registration certificate, citizens of EU Member States must register at the relevant police station, and must do so within three days of arriving in the country. 

However, as a national of a Member State of the European Union, you may only be refused residence in Slovenia if you do not meet the conditions for being granted a certificate or if you constitute a threat to public order or national security. 

You may acquire a permanent residence permit if you are an EU citizen and have been residing in Slovenia for five years (as demonstrated by a residence registration certificate). Until your permanent residence in Slovenia is registered, you will continue to have registered permanent residence in your own country.

LOOKING FOR A JOB

Vacancies are advertised publicly in Slovenia. Employers may publish vacancies with the Employment Service of Slovenia, in the media, on the internet or in publicly accessible business premises. It is compulsory to publish a vacancy notice with the Employment Service only for public sector employers, or a company in majority state ownership. 

Large companies may search for new employees through special recruitment sections on their web pages or through social media. Various employment web portals also list published vacancies from employers. Specialised agencies usually offer more demanding employment positions. Work for students and pupils as authorised by the relevant ministries is arranged through student organisations. 

A good way of finding work in Slovenia is to look at the ‘hidden’ labour market. You can find out about unpublished vacancies by networking, through direct contacts with employers, at job fairs or in other proactive ways (in professional journals, through business directories or social media). 

If you already live in Slovenia, you can register with the Employment Service of Slovenia (ESS). This gives you access to various types of assistance when looking for a job. Via the poiščidelo.si portal, the ESS website will help you produce a CV in Slovenian, while the EUROPASS and EURES portals enable you to produce a CV in all European languages and in a variety of formats. This type of web service is also available from some agencies and employers. Neither the ESS nor recruitment agencies may charge a jobseeker to use their placement services.

INCOMES AND TAXATION

If you are permanently or temporarily resident in Slovenia or if you create taxable income on national territory or if you own taxable movable or immovable property, you are a taxable person and need your own tax number. 

Income tax is tax on the income of natural persons and is charged for income arising from:  employment, activities, the performance of agricultural or forestry activities, pensions, capital and the leasing-out of property.  Persons liable for income tax pay a monthly advance from their remuneration, which is taken into account in the final income tax assessment. 

In addition to income tax, individuals in Slovenia pay taxes, contributions and other compulsory duties, such as inheritance and gift tax, tax on real estate sales, tax on winnings accrued through games of chance, motor vehicle tax, tax on interest, a compensation fee for the use of building land, environmental levies and social security contributions. 

In January 2019 the average monthly gross salary in Slovenia was EUR 1729.15 (equivalent to EUR 1,115.98 net). The level of social security contributions for persons in employment amounts to: 22.10 % of the base (payable by employees) and 16.1 % of the base (payable by employers). These are contributions for pension and disability insurance, health insurance, parental care insurance, employment insurance, and insurance against injury at work and occupational diseases. 

Prepayment of income tax is calculated progressively during the year on all receipts as a tax deduction at the rates of 16 %, 27 %, 34 %, 39 % and 50 % for the income tax bracket depending on your tax base. The annual tax base from the income received by a resident in a tax year is the sum of tax bases from income from employment, income from an activity, income from the performance of an agricultural or forestry activity, income from the letting of property, income from the transfer of property rights and from other income, including the increases and reductions specified for the type of income in question. Slovenia has a general tax deduction and other special (personal) deductions; the latter are granted to disabled persons, secondary school or university students who receive income from work through the student employment service, and to persons with dependants. A tax deduction is also granted to persons who have voluntary supplementary pension insurance. 

When the fiscal year is over, the Financial Administration sends a provisional income tax assessment to your address by the end of May, based on data provided by the payers of your earnings, requests for special tax deductions, and capital gains assessment returns submitted in due time. If you agree with the provisional assessment, it becomes a final assessment, e.g. a decision, and therefore the basis for payment or for the refund for any shortfall in or surplus of income tax payments. 

Value added tax (VAT) is paid on goods transactions, service transactions and the import of goods. The general rate is 22 %. A lower VAT rate of 9.5 % is charged on food, water supply, medicines, medical equipment, passenger transport, books and newspapers, tickets for cultural and sports events, imports of works of art and antiques, etc.

COST OF LIVING

The main items of Slovenian household expenditure are expenditure on housing (rent, heating, electricity, etc.) and expenditure on food and drinks. Slovenian households also spend considerable amounts on transport, clothing and footwear, recreation, education and culture. Consumer prices increased by 1.4 % in 2018 in Slovenia. The largest contributions to annual inflation came from the price of water, electricity, gas and other fuels, communication services, healthcare services and rents. 

Average prices in Ljubljana are EUR 1.50 to EUR 2.00 for a cappuccino, EUR 5.50 for a cinema ticket, EUR 1.20 for a basic public transport ticket, and approximately EUR 600 to EUR 700 to rent a two-room flat in the centre of the city. Rents for flats in most other Slovenian regions are around 20 % lower than in Ljubljana. 

Compared to the EU average, consumer electronics, food and non-alcoholic beverages are the most expensive items in Slovenia, while the prices of alcoholic drinks, tobacco and restaurant and hotel services are considerably below the EU average.

Last updated: 06/2019

EDUCATION SYSTEM

The education system is mainly organised as a public service under which public and private institutions, and private operators that have been granted a concession, provide publicly approved programmes. 

Parents may enrol their child in a public or private nursery school that provides pre-school education from the time the child reaches 11 months of age until they enter compulsory education. Parents can choose between various programmes offered by a given nursery school. Public nursery schools enrol and accept children throughout the year on the basis of applications, provided that there are vacancies. Kindergartens provide pre-school educational programmes throughout the year. 

Compulsory primary school education in Slovenia is organised as a complete nine-year primary school programme. It is free of charge and lasts from age six to age 15. It is provided by public and private primary schools, as well as education institutions for children with special needs. Secondary education is divided up into general, vocational and secondary professional and technical education. Secondary education lasts between two and five years, with children generally enrolling at the age of 15. The school year lasts from 1 September to 24 June. Lessons for secondary school students in their final year end in the second half of May. Lessons are held five days a week (Monday to Friday). 

Lower vocational education programmes last for two years and are aimed at pupils who have completed their primary school requirements and successfully completed at least the seventh year of the nine-year primary school programme, or who have completed primary school education under an adapted programme. Upon completion of lower vocational education, students are qualified for basic occupations. A final examination certificate enables a student to find employment or to enrol in the first year of a secondary vocational education programme. 

Secondary vocational education lasts three years and finishes with a final examination that allows the student to find employment or continue their education. Secondary professional and technical education lasts four years and finishes with a vocational matura examination. This allows the student to enrol in tertiary vocational study courses. The general education (gimnazija or gymnasium) programme is the basis for further study at university. Slovenia has general and vocational gymnasium programmes, with the former being provided by general and classical gymnasium schools and the latter by technical, economic and art gymnasium schools. 

Tertiary education in Slovenia includes short-cycle higher technical education and higher education. Short-cycle higher education is provided by public and private higher vocational colleges. These practically oriented programmes last two years. Higher education is provided by public and private universities and other higher education institutions, and is carried out at university faculties, art academies and professional colleges. Courses at all higher education institutions are provided on the basis of the updated Bologna study programmes. First-cycle study programmes are university programmes and professional college programmes, while second-cycle study programmes are Master’s programmes. Graduates gain a diploma and a vocational or academic title. Study programmes are organised as regular or part-time programmes. The academic year runs from 1 October to 30 September. The language of instruction in higher education institutions is Slovenian, although certain study programmes are taught in English, Croatian or Serbian. 

Slovenia had four universities in the 2017/18 academic year (University of Ljubljana, University of Maribor, University of Primorska, University of Nova Gorica), as well as independent concession-holding higher education institutions providing publicly approved programmes. After completing a higher education professional or first-cycle university study programme, graduates can continue their education in postgraduate Master’s professional courses and, later, in courses to obtain the title of doctor of science. The exception to this are the standard second-cycle professional courses, for example in medicine, veterinary science, pharmacy and theology.

RECOGNITION OF DIPLOMAS AND QUALIFICATIONS

To reside in Slovenia for a period exceeding three months, you will need a residence registration certificate. You can obtain it at the administrative unit for your area. It will be granted on the basis of a valid identity card or passport. If you have employment lined up already, you should submit proof of that employment in the form of an employment contract. If you are studying, undertaking self-employment or retiring, you should provide evidence of that. You must also provide proof that you have a secure means of subsistence and appropriate health insurance. 

After receiving your residence registration certificate, you must register your residence at an administrative unit within three days. Proof of ownership, a rental contract or the consent of the owner are accepted as proof. Until they receive their residence registration certificate, citizens of EU Member States must register at the relevant police station, and must do so within three days of arriving in the country. 

However, as a national of a Member State of the European Union, you may only be refused residence in Slovenia if you do not meet the conditions for being granted a certificate or if you constitute a threat to public order or national security. 

You may acquire a permanent residence permit if you are an EU citizen and have been residing in Slovenia for five years (as demonstrated by a residence registration certificate). Until your permanent residence in Slovenia is registered, you will continue to have registered permanent residence in your own country.

USEFUL LINKS

http://www.gov.si/- Government of Slovenia

http://www.ess.gov.si - Public Employment Service

http://www.mddsz.gov.si - Ministry of Labour

http://www.mf.gov.si - Ministry of Finance

http://www.zpiz.si - Social Security

http://www.mizs.gov.si - Education

Education Recognition Unit: Kotnikova 38, 1000 LJUBLJANA. Tel: 00386 1 478 47 45

 

 

 

 

 

 

 

 

GENERAL INFORMATION

Area - 45,227 km2

Population – 1,328,360

Official Language – Estonian

REGISTRATION AND RESIDENCE PERMITS

 A citizen of an EU Member State has the right to work in Estonia for a period of up to 3 months from the date of entering the country. This is also the case where the person has registered their right of residence (where no work permit is required). A family member of an EU citizen is permitted to work in Estonia only if they have been granted the right of residence (no work permit is required). EU citizens and their family members have the legal right to live in Estonia if they have been granted right of residence, which can be temporary or permanent. Family members of EU citizens have the right to remain in Estonia for a period of up to 3 months, as long as they hold a valid travel document. Within this period, an application to be granted temporary right of residence must be submitted. 

In order to be granted a temporary right of residence, the EU citizen must register his or her place of residence with the local government authority nearest to the place of residence, and no later than within 3 months of arriving in Estonia. The right of temporary residence is granted for a period of up to 5 years. The temporary right of residence is automatically extended for 5 years if your place of residence continues to be registered in Estonia. Within a period of 1 month from the granting of the right of temporary residence, the EU citizen in question must visit the service office of the Citizenship and Migration Office of a prefecture of the Police and Border Guard Board in person in order to apply for a residence document (an ID card). When an ID card is no longer valid, the holder must apply for a new one. 

An EU citizen has the right to permanent residence if this citizen has lived in Estonia permanently for 5 consecutive years on the basis of a temporary right of residence. A foreign citizen's permanent residence in Estonia refers to a foreign citizen residing in Estonia on the basis of the Estonian residence permit or right of residence. A new-born child of an EU citizen residing in Estonia on the basis of a right to permanent residence has the right to permanent residence. For registration of the right of permanent residence, the EU citizen in question must visit a service office of the Citizenship and Migration Office of a prefecture of the Police and Border Guard Board or send the requested documents which are required for registration of a right of residence by post. The Citizenship and Migration Office will look through the application and in cases where the right of residence is granted, an ID card shall be issued to the applicant. 

The granting or refusal of an ID card, as well as the registration of or refusal to register a right of permanent residence, shall be decided by the Police and Border Guard within 1 month of the acceptance of the application for remedying any deficiencies. 

More information related to a right of residence can be found at the Police and Border Guard office and on their website.

LOOKING FOR A JOB

In order to find employment, a good starting place is to take a thorough look at job offers. Employment offers are mediated by the Estonian Unemployment Insurance Fund via its portal and its employment offices, along with several information and job placement portals and employment agencies.

The best-known Estonian job search portals include CV Keskus, CV-Online, Hyppelaud, EkspressJob, the Estonian Public Service competition website, etc. You will find the addresses of the portals under references.

There are EURES advisers working in the Tallinn and Harju County, Tartu County, and Ida-Viru County departments of the Estonian Unemployment Insurance Fund, who will provide information on vacancies and on living and working conditions in Estonia to foreign citizens. EURES also provides employers with information on finding suitable workers from other countries in the European Union (EU) and the European Economic Area (EEA). The contact information for EURES advisers can be found on the EURES Estonian portal and on the website of the Estonian Unemployment Insurance Fund. 

All of the major Estonian universities have career services which can help university students to find jobs and internship positions. 

Many Estonian employers take part in job fairs in order to find employees. There are job and career fairs organised by the Unemployment Insurance Fund. These take place in virtually all counties of Estonia and are becoming increasingly popular. The fairs present domestic and international job offers, and provide an opportunity for participants to learn about services offered by the Unemployment Insurance Fund, find out about living and working conditions in other countries, receive free career advice, take part in workshops and discussion panels, and much more. In 2019, a total of 21 fairs will be held across Estonia. We also organise a pan-European online job fair at least once a year.

INCOME AND TAXATION

The average gross salary in Estonia in the third quarter of 2018 was EUR 1 291.00, while the average gross hourly salary was EUR 7.51. The highest salaries are paid in the information and communications sector, and the lowest in other service sectors. 

The average monthly gross salary was:

  • in the information and communications sector: EUR 2 181.00
  • in the financial and insurance activities sector: EUR 2 066.00
  • in the electricity and gas supply sector: EUR 1 719.00
  • in the mining sector: EUR 1 594.00
  • in the public administration and national defence sector: EUR 1 579.00
  • in professional, scientific and technical activities: EUR 1 554.00 
  • in the healthcare and social welfare sector: EUR 1 366.00
  • in the construction sector: EUR 1 273
  • in the water supply, sewerage, waste and pollution management sector: EUR 1 350.00
  • in transportation and storage: EUR 1 348.00
  • in the manufacturing sector: EUR 1 234.00
  • in the wholesale and retail trade sector: EUR 1 209.00
  • in the agriculture, forestry and fishing sector: EUR 1 167.00
  • in the real estate sector: EUR 1 004.00
  • in the education sector: EUR 1132.00
  • in the arts, entertainment and leisure sector: EUR 1040.00
  • in the hotels and catering sector: EUR 858.00
  • in other service sectors: EUR 936.00.

The tax system in Estonia consists of state taxes which are provided for by relevant taxation acts, and local taxes which are imposed by a rural municipality or urban council within its administrative area pursuant to law. 

The following state taxes are levied in Estonia: income tax, social tax, land tax, gambling tax, value added tax, customs duty, excise duties, heavy goods vehicle tax, unemployment insurance contributions, and contributions to a compulsory-funded pension. The following local taxes are also levied: sales tax, boat tax, advertisement tax, road and street closure tax, motor vehicle tax, animal tax, entertainment tax, and parking charges. 

The following taxes are of the greatest importance to an employee: income tax, social tax, unemployment insurance contributions, and contributions to a compulsory-funded pension.

Income tax

The first thing to find out before coming to Estonia to work is whether Estonia has a valid bilateral taxation agreement with your home country. If this is the case and you stay in Estonia for less than 183 days during any 12-month period and are paid from outside of Estonia by an employer who is not permanently established in Estonia, then your income is taxed in your home country and Estonia has no grounds for taxation. If just one of the above conditions is not met, Estonia has the right to tax your income. If there is no bilateral taxation agreement and you stay in Estonia for less than 183 days in any 12-month period and are paid by the state of Estonia, a local government body or a resident or non-resident company which is operating in Estonia and which has a registered permanent establishment in Estonia, then Estonia has the right to tax the income you have earned in Estonia. If you remain in Estonia for more than 183 days in any 12-month period, then you become a resident in Estonia for tax purposes under Estonian law and are required to declare in Estonia all the income you have earned during a given tax year (income earned in both Estonia and in other countries).

The natural person income tax rate in Estonia in 2018 is 20%. From 1 January 2018, the unified tax-free income rate is applied to all income up to EUR 6 000 per year, or up to EUR 500 per month. The exact amount of tax-free income depends on the size of the taxed income of the individual. If all income (wages, bonuses, rental income, dividends, etc.) is less than EUR 1 200 per month, then the tax-free income is EUR 500 of the total. If the income exceeds EUR 2 100 per month, no tax-free income can be deducted, and if the income is between EUR 1 201 and EUR 2 099, the tax-free income which will be deducted from income will gradually decrease from EUR 500 to EUR 0.

A resident natural person is required to submit an income tax return to the regional tax office of the Tax and Customs Board showing income earned during a tax period, ensuring that the return reaches the board no later than 31 March in the year following the end of the tax period in question. An e-service which is provided by the Tax and Customs Board allows you to submit your tax return by as early as 15 February of the year following the end of the tax year in question. A non-resident is required to submit an income tax return to the Tax and Customs Board showing all taxable earnings during a calendar year, ensuring that it reaches the board no later than 31 March of the following year. If a non-resident transfers (sells) an immovable asset, or a building or a flat as a movable asset, that person must submit an income tax return within a month of the transaction taking place. Income tax returns are submitted to a regional tax centre of the Tax and Customs Board.

Social tax

Social tax is a financial obligation which is imposed on taxpayers in order to be able to gather the revenue required for pension insurance and state health insurance payments. Social tax is paid by employers and self-employed persons against their business income and, in special circumstances, by the Estonian state for various persons specified in the Social Tax Act. The rate for social tax in Estonia is 33% of taxable income. The proportion of social tax which is transferred into the state pension insurance funds amounts to 20% of the total, and the proportion of social tax which is transferred into the state health insurance funds amounts to 13%.

Unemployment insurance premium

Unemployment insurance is compulsory when working in Estonia. It serves to insure employees against unemployment, the collective termination of employment contracts or employer insolvency. Benefits are funded from unemployment insurance contribution payments. In 2018, the employee’s unemployment insurance contribution is 1.6% of salary and other remunerations. The employer’s contribution is 0.8% of the salary fund. The rate for the unemployment insurance contribution is established by the Supervisory Board of the Unemployment Insurance Fund. The unemployment insurance premium is not compulsory for workers who have reached pensionable age; workers who are receiving the early retirement pension; self-employed persons; business entities with a legal personality; and also members of the Riigikogu, the president of the republic, members of the government, members of local government councils, the Auditor General, the Legal Chancellor, and judges.

Compulsory-funded pension payment

People paying into a funded pension can be divided into two groups: those who have the obligation to join and those who join voluntarily. The contribution rate for the compulsory-funded pension is 2% of taxable income. The obligation to make contributions begins on 1 January of the year following the year in which a relevant contributor attains 18 years of age. Persons born before 1 January 1983 have the right and the obligation to make contributions to a compulsory-funded pension if they have submitted an application to join the pension payment of their own will. The contribution is withheld by all employers operating in Estonia.

The Tax and Customs Board can provide further information on the Estonian tax system.

COST OF LIVING

Prices vary according to region, with the most expensive city in Estonia being Tallinn, the country’s capital. According to a survey by the Estonian Institute of Economic Research, in December 2018 the cost of a shopping basket containing essential groceries was EUR 76 per person. Monthly utilities (gas, electricity, water) for a two-room flat are on average EUR 100, although the figure is higher in Tallinn. 

Average retail prices for dairy products in ordinary shops in Estonia, December 2018:

milk 1l EUR 0.69

kefir 1l EUR 0.83

sour cream 20% milk fat 1kg EUR 2.29

butter 1kg EUR 10.13 

cheese 1kg EUR 8.39

Average retail price of vegetables in ordinary shops in Estonia, December 2018:

potatoes 1kg EUR 0.76 

carrots 1kg EUR 1.1 

cucumbers 1kg EUR 4.85

tomatoes 1kg EUR 4.99

Average retail price of fruit in ordinary shops in Estonia, December 2018:

bananas 1kg EUR 1.30

apples 1kg EUR 2.11

Average retail price of meat products in ordinary shops in Estonia, December 2018: 

pork 1kg EUR 6

beef 1kg EUR 11.93

minced meat (beef-pork mixture) 1kg EUR 4.97

chicken 1kg EUR 2.68

eggs 10 pcs EUR 1.75

Average retail price of fresh fish in ordinary shops in Estonia, December 2018:

trout 1kg EUR 7.18

salmon 1kg EUR 8.87 

Average retail price of cereal products in ordinary shops in Estonia, December 2017:

bread 1kg EUR 1.85

white bread 1kg EUR 1.71

Leisure: 

A standard cinema ticket costs between EUR 3.00 and EUR 9.00.

A three-course lunch in an ordinary restaurant costs about EUR 25–30 per person.

Prices for fuel fluctuate, and also differ between petrol stations. The average price for one litre of 95 petrol was around EUR 1.30 in January 2019.

More information on incomes and price levels in Estonia can be found via the websites of Statistics Estonia, the Estonian Institute of Economic Research, and the market research company TNS Emor.

Text last edited on: 05/2019

 EDUCATION SYSTEM

The educational system in Estonia consists of four levels: pre-school, primary, secondary and higher education. Estonian educational institutions provide the following forms of study: daytime studies, evening studies, part-time and full-time studies, distance learning, external studies, home studies and individual studies.

A child must attend school if they have attained 7 years of age by 1 October of the year in question. Studying is compulsory until acquiring basic education or turning 17 years of age. In Estonia home schooling is deemed to meet the obligation to provide compulsory schooling.

Children of foreign citizens and stateless persons who reside in Estonia, excluding the children of representatives of foreign states, must attend school.

Estonian is the language of instruction in the majority of Estonian primary schools and upper secondary schools, but there are also primary and upper secondary schools in which the language of instruction is Russian. Estonian is generally the language of tuition in universities, institutions of professional higher education, and vocational educational institutions. There are a few universities that teach in English.

Primary education 

In Estonia, primary education is provided by primary schools, which are usually linked to upper secondary schools. Primary schools include Grades 1–9.

Upper secondary education 

Estonian upper secondary education is divided into general secondary education and vocational secondary education.

General secondary education is provided by upper secondary schools, a ‘keskkool’ or ‘gümnaasium’ in Estonian. Upper secondary schools start with Year 10 and end with Year 12. The acquisition of a general secondary education provides the prerequisites for continuing one’s studies in terms of acquiring higher or vocational qualifications. A vocational secondary education is acquired on the basis of a person’s primary education or general secondary education, which then provides the prerequisites and grants the rights to start working in one’s chosen vocation or profession or to continue one’s studies in order to acquire higher qualifications.

Higher education 

Estonian higher education is divided into two: vocational higher education and academic education. A vocational higher education is provided in Estonia by vocational higher education institutions while an academic education is provided by universities. A higher education is also offered by some vocational educational institutions. Those institutions which offer a higher education are divided into state-owned and publicly or privately owned institutions. As a rule, studying in state institutions of vocational higher education and universities is free. Private universities and institutions charge tuition fees.

There are three levels of higher education: Bachelor’s, Master’s and Doctoral. 

Further information on the educational system in Estonia is available via the Ministry of Education and Research.

RECOGNITION OF DIPLOMAS AND QUALIFICATIONS

The importance of transparency and mutual recognition of diplomas as a crucial complement to the free movement of workers

The possibility of obtaining recognition of one’s qualifications and competences can play a vital role in the decision to take up work in another EU country. It is therefore necessary to develop a European system that will guarantee the mutual acceptance of professional competences in different Member States. Only such a system will ensure that a lack of recognition of professional qualifications will become an obstacle to workers’ mobility within the EU.

Main principles for the recognition of professional qualifications in the EU

As a basic principle, any EU citizen should be able to freely practice their profession in any Member State. Unfortunately the practical implementation of this principle is often hindered by national requirements for access to certain professions in the host country.

For the purpose of overcoming these differences, the EU has set up a system for the recognition of professional qualifications. Within the terms of this system, a distinction is made between regulated professions (professions for which certain qualifications are legally required) and professions that are not legally regulated in the host Member State.

Steps towards a transparency of qualifications in Europe

The European Union has taken important steps towards the objective of achieving transparency of qualifications in Europe:
- An increased co-operation in vocational education and training, with the intention to combine all instruments for transparency of certificates and diplomas, in one single, user-friendly tool. This includes, for example, the European CV or Europass Trainings.
- The development of concrete actions in the field of recognition and quality in vocational education and training.

Going beyond the differences in education and training systems throughout the EU

Education and training systems in the EU Member States still show substantial differences. The last enlargements of the EU, with different educational traditions, have further increased this diversity. This calls for a need to set up common rules to guarantee recognition of competences.

In order to overcome this diversity of national qualification standards, educational methods and training structures, the European Commission has put forward a series of instruments, aimed at ensuring better transparency and recognition of qualifications both for academic and professional purposes.

  1. The European Qualifications Framework

The European Qualifications Framework is a key priority for the European Commission in the process of recognition of professional competences. The main objective of the framework is to create links between the different national qualification systems and guarantee a smooth transfer and recognition of diplomas.

  1. The National Academic Recognition Information Centres (NARICs)

A network of National Academic Recognition Information Centres was established in 1984 at the initiative of the European Commission. The NARICs provide advice on the academic recognition of periods of study abroad. Located in all EU Member States as well as in the countries of the European Economic Area, NARICs play a vital role the process of recognition of qualifications in the EU.

  1. The European Credit Transfer System (ECTS)

The European Credit Transfer System aims at facilitating the recognition of periods of study abroad. Introduced in 1989, it functions by describing an education programme and attaching credits to its components. It is a key complement to the highly acclaimed student mobility programme Erasmus.

  1. Europass

Europass is an instrument for ensuring the transparency of professional skills. It is composed of five standardised documents

  1. a CV (Curriculum Vitae),
  2. a language passport,
  3. certificate supplements,
  4. diploma supplements, and
  5. a Europass-Mobility document.

The Europass system makes skills and qualifications clearly and easily understood in the different parts of Europe. In every country of the European Union and the European Economic Area, national Europass centres have been established as the primary contact points for people seeking for information about the Europass system.

USEFUL LINKS

www.haigekassa.ee - Health Insurance Fund

www.hm.ee - Minsitry of Education and Science

www.ehis.hm.ee - Minsitry of Interior

www.vm.ee - Ministry of Foreign Affairs

www.ensib.ee - Social Ministry

 

 

 

 

 

 

 

 

 

 

 

GENERAL INFORMATION

Area - 93,030 km2

Population – 9,772,756

Official Language – Hungarian

REGISTRATION AND RESIDENCE PERMITS

Hungary is a full member of the Schengen area. Nationals of the European Economic Area or of Switzerland (EU citizens) may enter Hungary with a valid passport or national identity card. Hungary has joined the European Agreement on Regulations governing the Movement of Persons between Member States of the Council of Europe, signed on 13 December 1957 in Paris. Nationals of Member States that are parties to the Agreement may enter Hungary for visits of not more than three months on presentation of a valid ordinary passport or an expired passport no more than a year out of date, or with a valid identity card or an expired identity card no more than a year out of date. Family members who are not EU nationals may enter Hungary with a travel document and, in the case of countries for which a visa is required, an entry visa, which may be obtained free of charge in an accelerated procedure. However, non-EU family members holding a residence card issued to a family member who is an EU national are exempt from obtaining a visa. Family members also benefit from preferential residence conditions. EU nationals and family members arriving with them or joining them are entitled to stay in Hungary for three months without having to fulfil any special conditions or other formal requirements and without having to register. EU nationals and their family members are entitled to stay for longer than three months if they are in active, paid employment or studying, or support themselves and their family members with their own funds, including full health care coverage.

A stay exceeding three months must be notified, and the legality of stay must be certified by the relevant document. The relevant authority will issue a registration certificate for the EU national and a residence card valid for a maximum of five years for family members who are not EU nationals taking up permanent residence in Hungary. The competent government office then sends the official residential address certificate to the applicant. Subsequent changes in residence must be notified to the document office of the competent local authority.

In Hungary, the Ministry of the Interior together with the Office of Immigration and Asylum (Bevándorlási és Menekültügyi Hivatal, ‘BMH’) and its regional directorates are responsible for matters related to residence, except for visa matters, which are mainly the preserve of the Ministry of Foreign Affairs and Trade. The description of the procedures and conditions in Hungarian, English and German, together with the contact details of the regional directorates and their customer service desks, is available on the Office’s website.

EU nationals and their family members are entitled to permanent residence after residing legally and continuously in Hungary for five years, and receive a permanent residence permit accordingly. EU nationals and their family members may be expelled from Hungary only if they have failed to comply with the requirement to leave the territory of Hungary, if they have provided false or misleading information in the absence of the right to enter or reside in the country, or if their stay poses a real, direct and serious threat to a fundamental public interest, such as law and order, public and national security or public health. If the EU citizen or family member develops a health condition endangering public health before the end of a three-month stay in Hungary, he/she may be expelled from the country if he/she does not submit to compulsory treatment; after three months, expulsion may not be initiated for this reason.

LOOKING FOR A JOB

In Hungary, employment agency services may be provided by bodies belonging to the State employment service (administrative bodies of the Budapest and county government district offices performing employment and labour market-related functions) and by authorised private employment agencies. Jobseekers may not be charged for these services. Legal people, companies without legal personality and sole traders with a registered office in Hungary may engage in private employment agency activities, provided they are registered with the employment office with jurisdiction over the locality of their registered office. On 31 December 2017, there were 861 companies registered as providing employment agency services (according to the total number of registered offices and places of business), over half of which operated in the Central Hungary Region.

Anyone – not only registered jobseekers – may contact local government district office employment services or private employment agencies for assistance.

Information on the service is available on the National Employment Service (Nemzeti Foglalkoztatási Szolgálat, ‘NFSZ’) website. Current vacancies are shown on the Virtual Labour Market Portal (Virtuális Munkaerőpiac Portál, ‘VMP’). Employers can post their job offers on the VMP website. The EURES (European Employment Service) agency system is also accessible from the NFSZ website, where information is provided on unfilled vacancies in Hungary.

INCOMES AND TAXATION

According to figures from the HCSO, the gross average wage was HUF 367 200 in March 2019, 10.2% higher than a year before. In January through March 2019, the gross average wage was HUF 352 200 and the net average wage HUF 234 200; both had risen by 11.0% year-on-year. In January to March 2019, the average gross wages of people in full-time employment (at businesses employing at least five staff, at budgetary institutions and the not-for-profit entities relevant in employment terms) amounted to HUF 352 200 across the national economy or, if adjusted for workfare employees, HUF 362 600. Net average wages were HUF 234 200 without allowances and HUF 241 500 after allowances. Gross and net average wages both rose by 11.0% year-on-year. Gross average wages were the highest in the information and communication technology sector (HUF 632 300) and the lowest in human health and social care, where many are employed under the workfare scheme (HUF 232 300). If excluding workfare scheme employees, the gross average wage in the human health and social care sector was HUF 299 200. Gross average wages amounted to HUF 385 100 for men and HUF 320 000 for women in full employment, representing an increase by 11.6% for men and by 10.0% for women. Gross average wages were HUF 269 500 for the below-25 age group, HUF 366 900 for those between 25 and 54, and HUF 342 700 for people older than 54 years of age. On a year-on-year basis, average wages rose by 17.2%, 11.2% and 10.3%, respectively, in the different age groups. Regular gross average wages (excluding bonuses, rewards and the one-month extra benefit) may be estimated to be HUF 330 000, having increased by 10.7% in one year. While consumer prices rose by 3.2% year-on-year, real wages increased by 7.6%. The main types of central taxation are personal income tax, value added tax, excise duty and interest tax.

There are three VAT rates in Hungary today: 27%, 18% and 5%, where the latter two can be considered as preferential rates. The 5% rate applies to books, certain foods, and products whose sale the State supports through a lower rate of VAT. Most products and services are subject to 27% VAT, whereas certain services (e.g. financial services) are tax-exempt, i.e. no VAT is payable on them. A high excise duty is levied on fuel, alcoholic drinks and tobacco products. Interest tax is payable on interest earned from savings in Hungary, investment yields, market profits from shares; the applicable tax is 15% of the interest income from investment.

Local authorities levy local taxes. Local taxes are: building tax, land tax, communal tax, tourism tax, vehicle tax and local business tax.

The personal income tax rate is 15% for all categories of income. The consolidated tax base is reduced by

  • the family allowance for dependent children (tax base reduction of HUF 66 670 per month for one child, HUF 133 330 per month for two children, HUF 220 000 per month for three or more children),

  • the personal tax relief for severe disability (5% of the minimum wage, HUF 7 450 per month in 2019) and;

  • The consolidated tax base is reduced by the allowance for first marriage.

  • Both spouses may reduce their personal income tax by a monthly net amount of HUF 5 000 for the 24 months after the wedding if at least one of them is marrying for the first time.

The following two tables show the total labour cost and net salary for monthly gross salaries of HUF 150 000 and HUF 800 000 (based on one year’s work, with 1, 2 or 3 dependent children).

Employment 1 - Salaries and wages: HUF 150 000

Number of children

1 child

2 children

3 children

Annual gross income:

1 800 000

1 800 000

1 800 000

Calculated PIT:

22 500

22 500

22 500

Family tax base allowance:

66 670

150 000

150 000

PIT after discounts and allowances:

12 500

0

0

Pension contribution (10%):

15 000

15 000

15 000

Health insurance and labour market contribution (8.5%):

12 750

12 750

12 750

Family contribution allowance:

0

17 499

25 500

Contributions net of family allowance:

27 750

10 251

2 250

Total monthly deductions from gross pay:

40 250

10 251

2 250

Welfare contribution tax (19.5%):

29 250

29 250

29 250

Vocational training contribution (1.5%):

2 250

2 250

2 250

Total monthly employer’s charges:

31 500

31 500

31 500

Monthly amount payable to the state:

71 750

41 751

33 750

Employer’s total monthly costs:

181 500

181 500

181 500

Monthly net amount:

109 751

139 749

147 750

Employment 2 - Salaries and wages: HUF 800 000

Number of children

1 child

2 children

3 children

Annual gross income:

HUF 9 600 000

HUF 9 600 000

HUF 9 600 000

Calculated PIT:

HUF 120 000

HUF 120 000

HUF 120 000

Family tax base allowance:

HUF 66 670

HUF 266 660

HUF 660 000

PIT after discounts and allowances:

HUF 110 000

HUF 80 001

HUF 21 000

Pension contribution (10%):

HUF 80 000

HUF 80 000

HUF 80 000

Health insurance and labour market contribution (8.5%):

HUF 68 000

HUF 68 000

HUF 68 000

Family contribution allowance:

HUF 0

HUF 0

HUF 0

Contributions net of family allowance:

HUF 148 000

HUF 148 000

HUF 148 000

Total monthly deductions from gross pay:

HUF 258 000

HUF 228 001

HUF 169 000

Welfare contribution tax (19.5%):

HUF 156 000

HUF 156 000

HUF 156 000

Vocational training contribution (1.5%):

HUF 12 000

HUF 12 000

HUF 12 000

Total monthly employer’s charges:

HUF 168 000

HUF 168 000

HUF 168 000

Monthly amount payable to the state:

HUF 426 000

HUF 396 001

HUF 337 000

Employer’s total monthly costs:

HUF 968 000

HUF 968 000

HUF 968 000

Monthly net amount:

HUF 542 001

HUF 571 999

HUF 631 000

Tax relief rules are the most favourable for families with three children. The gross salary of HUF 800 000 per month comes to HUF 572 000 net for employees with two children and to HUF 631 000 net for employees with three children. Tax relief for families may be claimed against both tax and social security contributions. Consequently, employees with a gross salary of HUF 150 000 receive a net salary of HUF 147 750 (nearly equal to the gross salary), if they have three children.

Effective from 2019, the range of fringe benefits were curtailed considerably, as were the benefits previously available as certain specific benefits or tax-free benefits. As from 1 January 2019, employers may provide fringe benefits with preferential applicable taxation terms only by paying into the relevant (catering, accommodation or leisure) wallets of the Széchenyi Recreation Card (SZÉP Card). In 2019 fringe benefits are subject to 15% personal income tax and 19.5% welfare contribution tax. This represents a total tax liability of 34.5%. Private sector employers may grant fringe benefits equal to the part of the annual figure of HUF 450 000 proportionate to the days spent in employment. At budgetary entities, the cap is equal to the proportionate part of an annual figure of HUF 200 000.

Last updated:09/2019

COST OF LIVING

The cost of living includes the following main expenditure items:

  • - food,
  • - housing and household expenses (cost of electricity, water and natural gas),
  • - transport and telecommunications,
  • - education and culture,
  • - services (clothing, hairdressing, restaurants, dentist, entertainment, etc.).

Data from the HCSO shows that monthly per capita consumption was HUF 88 600 in the first half of 2018. Hungarian households spent 28% of their total personal expenditure on food. The second highest outlay was on household maintenance (20%), but for those renting a home the figure was much higher, reaching 50-60%. Daily transport costs represent 11% of the total. The amount remaining for other needs was spent on clothing, culture, hotel accommodation and entertainment.

The price of fuel is around HUF 350 to 450 per litre. A family of four spends approximately HUF 20 000 to 35 000 on groceries every week, while a decent pair of shoes costs anywhere between HUF 15 000 and HUF 20 000. Cinema and museum tickets cost HUF 700 to HUF 1 500 on average.

The cost of a visit to the hairdresser ranges between HUF 1 500 and HUF 3 000, though obviously there may be considerable differences between prices in Budapest and outside the capital. Dinner in a medium-range restaurant costs between HUF 2 500 and HUF 3 500 per person.

Text last edited on: 09/2019

RECOGNITION OF DIPLOMAS AND QUALIFICATIONS

The importance of transparency and mutual recognition of diplomas as a crucial complement to the free movement of workers

The possibility of obtaining recognition of one’s qualifications and competences can play a vital role in the decision to take up work in another EU country. It is therefore necessary to develop a European system that will guarantee the mutual acceptance of professional competences in different Member States. Only such a system will ensure that a lack of recognition of professional qualifications will become an obstacle to workers’ mobility within the EU.

Main principles for the recognition of professional qualifications in the EU

As a basic principle, any EU citizen should be able to freely practice their profession in any Member State. Unfortunately the practical implementation of this principle is often hindered by national requirements for access to certain professions in the host country.

For the purpose of overcoming these differences, the EU has set up a system for the recognition of professional qualifications. Within the terms of this system, a distinction is made between regulated professions (professions for which certain qualifications are legally required) and professions that are not legally regulated in the host Member State.

Steps towards a transparency of qualifications in Europe

The European Union has taken important steps towards the objective of achieving transparency of qualifications in Europe:

  • An increased co-operation in vocational education and training, with the intention to combine all instruments for transparency of certificates and diplomas, in one single, user-friendly tool. This includes, for example, the European CV or Europass Trainings.
  • The development of concrete actions in the field of recognition and quality in vocational education and training.

Going beyond the differences in education and training systems throughout the EU

Education and training systems in the EU Member States still show substantial differences. The last enlargements of the EU, with different educational traditions, have further increased this diversity. This calls for a need to set up common rules to guarantee recognition of competences.

In order to overcome this diversity of national qualification standards, educational methods and training structures, the European Commission has put forward a series of instruments, aimed at ensuring better transparency and recognition of qualifications both for academic and professional purposes.

  1. The European Qualifications Framework

The European Qualifications Framework is a key priority for the European Commission in the process of recognition of professional competences. The main objective of the framework is to create links between the different national qualification systems and guarantee a smooth transfer and recognition of diplomas.

  1. The National Academic Recognition Information Centres (NARICs)

A network of National Academic Recognition Information Centres was established in 1984 at the initiative of the European Commission. The NARICs provide advice on the academic recognition of periods of study abroad. Located in all EU Member States as well as in the countries of the European Economic Area, NARICs play a vital role the process of recognition of qualifications in the EU.

  1. The European Credit Transfer System (ECTS)

The European Credit Transfer System aims at facilitating the recognition of periods of study abroad. Introduced in 1989, it functions by describing an education programme and attaching credits to its components. It is a key complement to the highly acclaimed student mobility programme Erasmus.

  1. Europass

Europass is an instrument for ensuring the transparency of professional skills. It is composed of five standardised documents

  • a CV (Curriculum Vitae),
  • a language passport,
  • certificate supplements,
  • diploma supplements, and
  • a Europass-Mobility document.

The Europass system makes skills and qualifications clearly and easily understood in the different parts of Europe. In every country of the European Union and the European Economic Area, national Europass centres have been established as the primary contact points for people seeking for information about the Europass system.

USEFUL LINKS

http://www.hungary.hu/ - Government of Hungry
http://www.kum.hu - Ministry of Foreign Affairs
http://www.onyf.hu/hu/ - Social Fund
http://www.oep.hu/ - Health Fund
http://www.gyogyinfok.hu/ - National Information Centre to the Ministry of Healthcare
http://www.nav.gov.hu/ - Administration for Taxes Control
http://www.oktatas.hu/kepesitesek_elismertetese/meik_oldalak  - Hungarian Information Centre for Academic Recognition

 

 

 

 

 

 

 

GENERAL INFORMATION

Area - 338,424 km2

Population – 5,521,158

Official Language – Finnish, Swedish, Sami

REGISTRATION AND RESIDENCE PERMITS

Nationals of EU Member States, Liechtenstein and Switzerland do not need a residence permit for Finland. They must, however, register their right of residence in Finland, if they are staying for more than three months. Registration is done at the Finnish Immigration Service. Nordic nationals (i.e. people from Iceland, Norway, Sweden, Denmark, the Faroe Islands and Greenland) must register if they are staying for more than six months. Anyone moving to Finland from another Nordic country must report this change to the local registration authority and present an identification document (passport, ID card issued by the police, etc.).

A residence permit is usually valid for five years. If your job is for a period of less than one year, your residence permit will only be issued for the duration of your service. European Union nationals are granted a residence permit automatically once they have been given a job or the right to study in Finland, or when they have started to pursue a profession in Finland. Registration of the right of residence by EU/EEA nationals may be affected by things such as work, study or family ties in Finland.

In order to register your right of residence with the Finnish Immigration Service, you will need the following documents, among others, depending on the grounds for your application:

  • European Union registration form
  • residence card application (for family members of European Union nationals)
  • form for clarification of family ties
  • marriage certificate or document of registered civil partnership
  • evidence of your job from your employer
  • explanation of your business activities
  • education certificates and evidence of adequate health insurance cover
  • statement that your livelihood is secure
  • photo
  • national ID card or passport
  • any other documents requested by the authorities.

By law, foreigners must be entered in the population register by giving the same details as is the case for Finnish nationals, if they are staying in Finland for at least one year. Registration is done at the local register office. European Union nationals should have their passport or official photographic ID card with them, as well as a certificate issued by the Finnish Immigration Service to show that their right of residence as a European Union national has been registered. Other documents that are required include your marriage or civil partnership certificate, and your children’s birth certificates (legalised). Foreigners who are living in Finland temporarily may send a voluntary registration declaration to either the Social Insurance Institute (Kela) or the tax office, in addition to the register office. Your stay is temporary if it lasts for less than one year.

LOOKING FOR A JOB

It is a good idea to start looking for a job in Finland before you arrive, for example, by familiarising yourself with basic information available on the internet. The public employment and business services [Työ- ja elinkeinohallinto, TE Services] website contains information about jobs, the services offered by TE Offices, registration, and various work-related opportunities.

EURES, or the European Job Mobility Portal, is where you can find information about job vacancies in Finland, as well as information about living and working in Finland, and the Finnish labour market situation. Jobseekers can upload their CVs to the portal’s online CV service, which employers can use to find suitable candidates for their job vacancies. You can also find help with writing a CV, as well as tips and links for job searches.

Nationals of EU/EEA Member States can spend up to three months looking for work in Finland. Unemployed job applicants may be able to obtain unemployment benefit from their home country during this time. It is a good idea to ask the employment authority or the organisation that pays out unemployment benefits about this opportunity in plenty of time before you leave.

If you have already moved to Finland, you should sign on as a jobseeker with the nearest TE Office for public employment and business services. The biggest TE Offices have experts who specialise in services for immigrants and can help you find a job.

The TE Services’ national telephone service also gives advice on how to find work. The TE customer service centre provides service in Finnish, Swedish, English and Russian.

Many businesses and companies have their own websites where you can find information about job vacancies. The internet also has websites and job search services from companies that specialise in employment services.

If you want to work in Finland, it would be a good idea for you to know at least some basic Finnish. In some parts of Finland, it is also good to know some basic Swedish, which is Finland’s other official language.

INCOMES AND TAXATION

Wage earners in Finland earned on average EUR 3 458 per month in 2018.

Finland has a fairly high tax level in comparison with other European countries. Tax revenue is used to pay for services that are at an internationally high level, such as healthcare, education and care for children and the elderly.

People must pay tax in Finland if they live there permanently, in other words for more than six months.

If foreign workers stay in Finland for no more than six months, their employers may withhold 35 % of their salary as tax at source. Before tax is collected, EUR 17 per day is deducted from the salary. This tax at source is a final tax, and the employee does not submit a tax return in Finland. The employee may also ask to be taxed progressively, whereby the tax is paid in the same way as for stays of longer than six months.

If foreigners work in Finland for longer than six months, they are taxed in the same way as Finns are. It is a good idea for immigrants to start by contacting the local register office, which will provide a Finnish personal identification number. The tax office will then issue a tax card, and the employer will withhold tax from the salary accordingly. Tax is paid on all income, whether earned in Finland or in another country.

Tax on earnings is paid to both the state and the municipality. Earnings are taxed progressively. The amount of tax to be paid to the state is determined according to the national income tax scale. Every municipality sets its own tax rate every year. In 2019, the municipal tax rate varied between 17.00 % and 22.50 %. The average municipal tax rate is 19.88 %. Members of Evangelical Lutheran and Orthodox congregations also pay church tax. Each congregation sets its own church tax rate every year. In 2019, the church tax rate varied between 1-2 %. Pension and unemployment insurance payments were also collected from employees’ net salaries in 2019, amounting to 8.25 %, as well as 1.54 % for health insurance payments. These are included in the pre-payment percentage that is withheld under the tax card.

Depending on all these factors outlined above, the tax rate on a monthly income of EUR 3 308 (average earnings at the end of 2013) ranges from 26 % to 30 % (including pension and unemployment insurance payments). A tax calculator is available on the tax administration website.

Capital gains (such as share dividends, interest income, rental income and other capital gains) are taxed at 30-34 % (in 2019).

Value-added tax is usually 24 %. VAT on food is 14 % and VAT on items such as books, train and bus tickets and haircuts is 10 % (in 2019).

Road tax is collected through basic road tax and propulsion tax. Propulsion tax is levied on vehicles that use other types of power or fuel than petrol. Further information is available from the Finnish Transport and Communications Agency (TRAFICOM).

Tax offices provide guidance for immigrants on all matters relating to taxation. Advice is also available by calling the tax administration customer service number.

Last updated: 05/2019

COST OF LIVING

According to a consumer survey carried out in 2014, accommodation and heating costs accounted for 27.6 % of disposable household income. After this, households spend most of their money on food (12.7 %), transport and communications (12.0 %) and leisure pursuits (10.8 %).

According to the Eurostat price comparison in 2015, Finland is in the top ten most expensive EU and EEA Member States.

Inflation was at 1.3 % in February 2019.

Text last edited on: 05/2019

EDUCATION SYSTEM

The Finnish educational system is grouped into stages. The educational system consists of basic education, which provides a general education, secondary education, which follows basic education, and tertiary education. Adult education is also available at all levels of teaching. Most basic education is provided by municipal primary schools. Finland also has approximately 85 private schools. Private schools include Steiner schools, faith schools and some foreign-language schools.

Education in Finland is generally free of charge at all levels leading to a qualification, and it is free for nationals of EU/EEA Member States too. Costs may, however, be incurred for workshops, travel, accommodation, learning materials, healthcare and student association membership fees.

Education is compulsory for every child living permanently in Finland. Compulsory education starts in the year the child turns seven, and it ends when basic education has been completed or when ten years have passed since the start of compulsory education. Basic education is usually completed within nine years. The year before compulsory education begins, the child may participate in free pre-school education. There are some basic schools and general upper secondary schools in Finland that use foreign languages either as one of the languages of instruction or as the only language of instruction.

Secondary education is provided by general upper secondary schools and vocational colleges. General upper secondary education (in Finnish ‘lukio’), which lasts for 2-4 years, provides a general education and culminates in a matriculation exam. Vocational training usually lasts for three years. Vocational training can be undertaken at educational establishments or in the form of an apprenticeship. An apprenticeship is based on an employment contract (apprenticeship contract) between the student and the employer, and it is confirmed by the training organiser. Basic vocational training may also be undertaken as a skills-based qualification. Both the matriculation exam and basic vocational training confer eligibility for higher education.

In Finland, higher education is provided by universities of applied sciences and by traditional universities. Universities of applied sciences focus on working life, and traditional universities focus on scientific research. There are 23 universities of applied sciences. Åland also has its own university of applied sciences, and Espoo has the Police University College, which trains police officers. Courses at universities of applied sciences last from three to four years and culminate in a lower degree. After acquiring at least three years’ work experience in the sector, people who have completed a lower vocational degree may apply for a higher degree. This takes between one and one and a half years, in close collaboration with business.

There are 13 traditional universities in Finland: nine multidisciplinary universities, one technical university, two schools of economics, and one university of arts. The university network covers different parts of the country and offers places for nearly one-third of the people in the relevant age group. In addition to this, advanced study in the military sector can be undertaken at the National Defence University. University study has a two-tier structure: in many areas, students first undertake a lower (bachelor’s) degree and then continue to a higher (master’s) degree. It is possible to complete a bachelor’s degree in three years, and a master’s degree usually takes two years. After a master’s degree, university students can continue their studies with a licentiate degree (equivalent to MPhil) or PhD study.

A total of 71.4 % of Finns over the age of 15 have completed post-compulsory education (in 2016). In 2015, some 25 % of men and 32 % of women had a higher education qualification. Just under half of the working-age population participates in adult education each year.

RECOGNITION OF DIPLOMAS AND QUALIFICATIONS

The importance of transparency and mutual recognition of diplomas as a crucial complement to the free movement of workers

The possibility of obtaining recognition of one’s qualifications and competences can play a vital role in the decision to take up work in another EU country. It is therefore necessary to develop a European system that will guarantee the mutual acceptance of professional competences in different Member States. Only such a system will ensure that a lack of recognition of professional qualifications will become an obstacle to workers’ mobility within the EU.

Main principles for the recognition of professional qualifications in the EU

As a basic principle, any EU citizen should be able to freely practice their profession in any Member State. Unfortunately the practical implementation of this principle is often hindered by national requirements for access to certain professions in the host country.

For the purpose of overcoming these differences, the EU has set up a system for the recognition of professional qualifications. Within the terms of this system, a distinction is made between regulated professions (professions for which certain qualifications are legally required) and professions that are not legally regulated in the host Member State.

Steps towards a transparency of qualifications in Europe

The European Union has taken important steps towards the objective of achieving transparency of qualifications in Europe:
- An increased co-operation in vocational education and training, with the intention to combine all instruments for transparency of certificates and diplomas, in one single, user-friendly tool. This includes, for example, the European CV or Europass Trainings.
- The development of concrete actions in the field of recognition and quality in vocational education and training.

Going beyond the differences in education and training systems throughout the EU

Education and training systems in the EU Member States still show substantial differences. The last enlargements of the EU, with different educational traditions, have further increased this diversity. This calls for a need to set up common rules to guarantee recognition of competences.

In order to overcome this diversity of national qualification standards, educational methods and training structures, the European Commission has put forward a series of instruments, aimed at ensuring better transparency and recognition of qualifications both for academic and professional purposes.

  1. The European Qualifications Framework

The European Qualifications Framework is a key priority for the European Commission in the process of recognition of professional competences. The main objective of the framework is to create links between the different national qualification systems and guarantee a smooth transfer and recognition of diplomas.

  1. The National Academic Recognition Information Centres (NARICs)

A network of National Academic Recognition Information Centres was established in 1984 at the initiative of the European Commission. The NARICs provide advice on the academic recognition of periods of study abroad. Located in all EU Member States as well as in the countries of the European Economic Area, NARICs play a vital role the process of recognition of qualifications in the EU.

  1. The European Credit Transfer System (ECTS)

The European Credit Transfer System aims at facilitating the recognition of periods of study abroad. Introduced in 1989, it functions by describing an education programme and attaching credits to its components. It is a key complement to the highly acclaimed student mobility programme Erasmus.

  1. Europass

Europass is an instrument for ensuring the transparency of professional skills. It is composed of five standardised documents

  1. a CV (Curriculum Vitae),
  2. a language passport,
  3. certificate supplements,
  4. diploma supplements, and
  5. a Europass-Mobility document.

The Europass system makes skills and qualifications clearly and easily understood in the different parts of Europe. In every country of the European Union and the European Economic Area, national Europass centres have been established as the primary contact points for people seeking for information about the Europass system.

USEFUL LINKS

https://migri.fi – Finnish Immigration Service
https://www.maistraatti.fi – Public Register
http://www.mol.fi - Finnish Public Employment Service
http://www.kela.fi - Social Security
http://www.vuokralaiset.fi – Information for Accomodation

 

 

 

 

 

 

 

 

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