| Health insurance and social security |
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Health insurance in Slovakia is regulated by the Act No. 580/2004 Coll. on Health Insurance and social security by the Act No. 461/2003 Coll. on Social Security. In case of activities carried out within the European Union, the Council Regulation No. 1408/71/EEC must be observed. This regulation provides that each individual is a legal subject to one member state only, thus may have social security in one country at the time. Inclusion to the particular system, in which the individual is obliged to pay the contributions, is stipulated by the articles 13-17 of this regulation. In general, the basic principle is that the person is insured in the country of employment or where s/he is self-employed. This principle is also applied in case that the individual is a resident of another member country, different from the one where s/he works. However, just like in many other situations, also here several exceptions have been allowed (e.g. in case of dispatched employees). Rates valid in Slovakia:
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