Report an employee’s absence from work

What should I do if an employee does not come to work?

First of all, find out the reason for the absence. In the list below, you will find the reasons that affect social insurance and what this entails for you as an employer:

Incapacity for work (IW- in Slovak PN)

If the doctor has issued an electronic IW/ePN (incapacity for work), the insurance is suspended automatically after 52 weeks of the IW/PN have elapsed. In the case of a paper copy, proceed in the following manner:

If the IW/PN lasts longer than 52 weeks: in this case, you suspend the compulsory social insurance security for the given employee and notify the Social Insurance Agency within eight days after this suspension. You do this with the Natural Person Registration Form (NPRF/RLFO) – Suspension.
If it lasts for 52 weeks or less: in this case, the insurance is not suspended, but you pay contributions only for those days when the employee worked. This applies also in the case of an electronic IW.

Nursing a family member (NFM)

If it lasts for up to fourteen days (short-term NFM): the insurance is not suspended, but you do not pay the contributions for these days.
If short-term NFM lasts more than 14 days: you suspend compulsory social insurance for the given employee from the fifteenth day. This is done via the eServices NPRF – Suspension – code 4.
If it lasts more than ninety days (long-term NFM): you suspend the given employee’s compulsory social insurance. You do this with the NPRF/RLFO – Suspension. In the form, select reason for suspension 12.

USEFUL TIP: If several persons take turns during the nursing one person, each insured person for whom the competent doctor has confirmed the provision of personal and full-time care is not obliged to pay social insurance contributions from the first day of nursing until the end of the nursing, at the latest until the 90^th day of such nursing.

Parental leave for a woman

You suspend the employee’s compulsory social insurance. You do this with the NPRF/RLFO – Suspension. In the form, select parental leave – code 6 as the reason for suspension.

Maternity leave for a woman

In this case, the insurance is not suspended, but during the period when the woman is exempted from the obligation to pay contributions due to the insurance event of pregnancy and maternity no contribution is payable.

Paternity and parental leave for men

If an employee is exempted from the obligation to pay contributions due to the insurance event of pregnancy and maternity, insurance is not suspended.
If an employee takes parental leave and does not receive maternity benefit, proceed in the same way as for a woman – the insurance is suspended by the NPRF/RLFO – code 6.

Leave without salary compensation

In this case, you suspend the insurance. You do this with the NPRF/RFLO – Suspension – code 1. Please note the exception – when an employee takes part in a strike, the insurance is not suspended if the employee’s absence is justified in order to take part in the strike.

IMPORTANT TO NOTE: If absence from work due to participating in a strike is not justified, the insurance is suspended. Use the NPRF/RFLO – Suspension – code 9.

Relief due to the performance of a public or trade union function

You suspend the insurance. Use code 2 in the Registration Form – Suspension.

Employees serving remand, serving a term of imprisonment or in detention

You suspend the insurance. Use code 5 in the Registration Form – Suspension.

Unauthorised absence from work

You suspend the insurance. Use code 3 in the Registration Form – Suspension.

What is the support period and the extended support period?

In the event of incapacity for work, if the incapacity is longer than 52 weeks, you suspend the employee’s social insurance. These 52 weeks are called a support period. The employee receives sickness benefit in the support period.

PLEASE NOTE THAT – from 1 May 2021 onwards, the support period can be extended if the support period ended during a crisis situation (or within 6 months after the end of the crisis situation). In this case, you will suspend the employee’s social security until the end of the extended support period. State reason for suspension 13 in the NPRF/RFLO.

USEFUL TIP:

Indicate the suspension of insurance in the event of parental leave in section 7 of the Registration Form. Enter section 6 in the ‘Reason for suspension’ field. When parental leave ends, the suspension of insurance should be terminated in the next NPRF/RLFO (Section 7, Suspension Termination Date). During parental leave, the employee is not insured with the employer.

The division of parental leave between a man and a woman does not affect the payment of contributions. This is just a difference in the names: there is no concept of ‘maternity leave’ for a man and therefore he cannot take it as an employee. However, he may receive maternity benefit. We say that a man is on parental leave (right from the child’s birth), during which he receives maternity benefit. After the maternity benefit has ended, the man may continue to take parental leave.