- Payment of contributions
- Overview of mandatory employer's contributions
- Employer's administrative responsibilities
- Terms
- Forms
- Illegal employment
- Frequently asked questions
Payment of contributions
The social contributions need to be paid to the bank account of the Social Insurance Agency by the employer. The social contributions are paid for the previous month by bank transfer, by postal order or by cash. The prepayment is not possible for social insurance purposes so the paid amount is final.
Overview of mandatory employer's contributions (2021)
Type of insurance
|
Insurance rate
|
Minimum size
|
Maximum size
|
|
Health insurance
|
1,40 %
|
7,64 €
|
107,01 €
|
|
Retirement pension insurance
|
14 %
|
76,44 €
|
1070,16 €
|
|
Disability insurance
|
3 %
|
16,38 €
|
229,32 €
|
|
Unemployment insurance
|
1 %
|
5,46 €
|
76,44 €
|
|
All-risks insurance
|
0,25 %
|
1,36 €
|
19,11 €
|
|
Accident insurance
|
0,80 %
|
4,36 €
|
61,15 €
|
|
Reserve fund
|
4,75 %
|
25,93 €
|
363,09 €
|
|
Total
|
25,20 %
|
137,59 €
|
1 926,28 €
|
Employer's administrative responsibilities
Action
|
Term
|
Form
|
Comment
|
|
Registry of employer
|
within 8 days (from the day he started employing at least one employee)
|
Registration sheet - employer
|
From 2018 - no later than the day before the employment of at least one employee started
|
|
Registry of policy holders and savers of retirement pension insurance
|
before the start of the employee's activity
|
Registration sheet - natural person
|
|
|
Monthly statement of premiums and contributions
|
last day of the month following the month for which the premium is paid
|
Monthly statement of premiums and contributions + attachment
|
Served monthly for employees with regular income
|
|
Insurance statement and contributions
|
last day of the month following the month for which the premium is paid
|
Insurance statement and contributions + attachment
|
Served monthly for employees in irregular income
|
|
Personal file of pension insurance
|
within 3 days of application of the claim
|
Personal file of pension insurance
|
From 2018, the deadline is extended to 8 days
|
|
Work incapacity of employee (more than 10 days)
|
within 3 days of the 10th day of temporary incapacityi
|
Confirmation for the purpose of sickness benefit
|
If the employee's temporary incapacity for work lasts for more than 10 days
|
|
Formation of insolvency
|
within 8 days of the employer's insolvency
|
Announcement of the insolvency
|
|
|
Employee´s date when providing a guarantee insurance benefit
|
within 10 days of delivery of the form
|
Confirmation for the purpose of guarantee benefit
|
|
|
Formation of employment accident
|
within 3 days of the accident
|
Announcement of the insurance eventi
|
|
Terms
The terms are not violated if an action is taken at the competent social security authority on the last day of the period or if the submission is handed over by post office or it is sent by electronic mail.
Forms
The employer is obligated to fulfill mentioned obligations by forms or by other ways. The content and method of transmission is determined by the Social Insurance Agency. The form sent by fax or e-mail, unless it is signed by qualified electronic signature or made in accordance with the agreement, has to be confirmed in written form (within 3 days after delivery to the Social Insurance Agency). The employer is also obliged to confirm the information sent by a Short Message service (SMS). The valid forms are available at the Social Insurance Agency's Web site (only in Slovak).
Illegal employment
From 2018, the employer will not enter into illegal employment unless he signs up the employee within 7 days after the beginning of employment and that neglect of duty will not be detected by the supervisory authorities at the same time.
More information… (only in Slovak)
Frequently asked questions
How many percent of the gross wage will be the employer's social contributions in 2018?
Employer's contributions in 2021 are 25.20 % of the employee's gross wage.
How many percent of the gross wage will be employee´s social contributions in 2018?
Employee´s contributions in 2021 are 9.40 % of his gross wage.
Is prepayment required for social insurance purposes?
The prepayment is not possible for social insurance purposes so the paid amount is final.
Related:
Last modified: 16. 4. 2021
Publication date: 14. 12. 2017