Once an employment relationship arises, the employer is obliged to pay its employees their wages as well as contributions. At the same time, employees are obliged to tax their income. Where a Slovak company employs Slovak citizens, no problem arises regarding taxation or the question of where social or health contributions should be paid.
What if your employer is a company based in Austria?
Decree No. 48/1979 Coll. of the Minister of Foreign Affairs of 16 February 1979 - the Double Taxation Treaty - governs, in its Article 15, precisely the taxation of salaries, wages and other remuneration.
If the employment is carried out in Austria, the salary, wage or other remuneration may be taxed in Austria. The Double Taxation Treaty thus clearly governs where taxation is to take place.
However, in order to determine the decisive fact in relation to active income, the nature of the employee's work under the employment contract concluded with their foreign employer is also important.
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