GENERAL TERMS FOR PAYMENT OF CONTRIBUTIONS
General terms valid for payment of contributions to the activities of the bodies of the Chamber.
Members of the Chamber shall pay the contributions to the activities of the bodies of the Chamber according to the Articles 10, 11 and 12 of the Statute of the Chamber.
During the payment of the contributions the member shall indicate the correct variable symbol – four – digit authorization number which has been assigned by the Chamber and is listed on the authorization certificate and the stamp.
The member shall indicate this number with every payment. If the variable symbol (authorization number) is indicated incorrect, the payment will not be identified and the contributions are considered as unpaid.
At the same time, the member shall indicate his name to the notes for the recipient on the transfer order. If a company, parents, wife/husband, etc. pays for a member, they shall indicate the name of the member of the Chamber for whom they pay the contributions.
Charges for the transactions shall be paid by the principal otherwise the charges will be considered as arrearage on contributions.
Identification data in the conversion order:
Account name: Slovenská komora architektov
Bank: Tatrabanka a.s., Nám. SNP č.2, 811 01 Bratislava
Account number: 2664000037/1100
VS: authorization number
CS: 0558
Note: Name of architect
In cross-border payment:
IBAN: SK77 1100 0000 0026 6400 0037
BIC: TATRSKBX
Advise: Name of architect
Chief Accountant:
Mária Šefcová
THE AMOUNT AND MATURITY OF THE CONTRIBUTIONS
The amount and maturity of the contributions to the activities of the bodies of the Chamber.
The members of the Chamber shall pay the annual contributions to the activities of the bodies of the Chamber according to the § 41 of the Law No. 138/1992 Coll. on authorized architects and authorized civil engineers as amended and according to the Article 9, paragraph 3, clause e) of Statute of Slovak Chamber of Architects.
Therefore, we bring you an overview of the individual contributions, their amount, maturity and other obligations connected to it.
BASIC CONTRIBUTION
Every member shall pay the basic contribution of 60 EUR each year until the end of April.
A half height basic contribution is valid only
- a) starting from the year following the year in which a member turned 65. year of his/her age or became a disabled pensioner or a citizen with severe disability,
- b) by the end of the year in which a member turned 30. year of his/her age.
FURTHER CONTRIBUTION
Every compulsory member of the Chamber shall pay a further contribution in the amount of 1% of the tax base from income of the sole proprietorship for the last tax period.
at least 100 EUR if it was paid until the end of April,
at least 120 EUR if it was paid until the end of June,
at least 150 EUR if it was paid until the end of September,
at least 180 EUR if it was paid until the end of the year,
and the maximum of 600 EUR.
The lower limit shall apply for the authorized architect who had no income,
The lower limit shall not apply on the authorized architect
- a) starting from the year following the year in which a member turned 65. year of his/her age or became a disabled pensioner or a citizen with severe disability,
- b) by the end of the year in which a member turned 30. year of his/her age,
- c) in the year in which she/he draws a maternity leave, if the maternity leave is drawn in two calendar years, the lower limit shall not apply to the calendar year in which the maternity leave ends,
- d) who in the past tax year had taxable income of not less than 183 sick days leave.
DEMONSTRATION OF CONCESSIONS
The position of the invalidity pensioner and the person with severe disability shall be proved to the Office of the Chamber from the Social insurance until April 30 according to the Article 11, paragraph 6 of Statute in order to accept relief in a given year. The same analogy applies to attestation of women on maternity leave and those who did not have taxable income due to incapacity for work lasting for at least 183 days.
In the case of non-submission of documents by the deadline, relief cannot be taken into account in a given year, but relief may be applied to the payment of contributions in the next year.
HONESTY DECLARATION
The authorized architect shall complete and deliver to the Office of the Chamber by the end of April or to the end of the month following the calendar month in which the legal obligation is to file income the tax return truthfully filled out honesty declaration stating the amount which is the basis for calculation of the further contribution referred to Article 12, paragraph 1 to 3.
Tax basis for calculation of the further contribution of the authorized architect is:
– the architect – employee means taxable income from dependent activities (annual sum of gross wages, salaries and paid emoluments of members of the bodies of the Chamber) for activities referred to § 4 and 4a of Law reduced by paid insurance and contributions according to laws on social insurance and health insurance; it applies for authorized architect – Executive Director of limited company who has a regular income there as an employee for the activities referred to § 4 and 4a of the Law,
– architect in liberal profession means the difference between the sum of all taxable income form a business, from other self-employment and from competitions for the activities referred to § 4 and 4a of the Law and the sum of tax expenditure,
– the architect – Executive Director, of the limited liability company shall receive only the profit-sharing for the activities referred to § 4 a 4a of the Law which means a share of the profit before the tax,
– the architect – partner and Executive Director of a limited liability company means the difference between own revenue and expenditure (incomes and expenses) for activities referred to § 4 or 4a of the Law found in the accounting of the company; if the partner is employee the clause a) is valid,
– the architect who has income from a business and a payroll for the activities referred to § 4 a 4a of the Law which means the sum of tax basis referred to clause a) and b).
CONSEQUENCES OF NON-PAYMENT OF CONTRIBUTIONS
Non-payment of contributions is a reason for deleting a member from the lists according to § 17 paragraph 1, clause h) of the Law No. 138/1992 Coll. on authorized architects and authorized civil engineers and it is also a reason for judicial recovery according to Article 11, paragraph 4 and Article 12, paragraph 6 of Statute of the Slovak Chamber of Architects.
