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Determine and settle arrears

How do I know whether I have any arrears to the Social Insurance Agency?

The Social Insurance Agency publishes an electronic list of debtors on its website. To avoid publication in the list of debtors, use the option of being informed about current arrears at all times. The procedure is as follows:

  1. Keep the Social Insurance Agency informed of your current contact details (mobile number or email).
  2. The Social Insurance Agency will notify you of arrears by email or SMS.
  3. Pay the arrears immediately.

In the event of failure to pay arrears, the Social Insurance Agency will register you in a public list of debtors on its website: List of Debtors (SK).

USEFUL TIP:

The Social Insurance Agency is required to impose a penalty on the debtor of 0.05 % of the outstanding amount for each day of default by law.

What happens if I do not pay arrears to the Social Insurance Agency?

As an employer, you will also be published in the list of debtors (if the debt is at least EUR 5). The Social Insurance y Agency will enforce the outstanding debt ex officio.

USEFUL TIP:

Always contact the Social Insurance Agency if you cannot pay the arrears within the deadline set in the decision. You may request a repayment calendar if the debt has not yet been submitted for recovery ex officio.

Recovery of a debt ex officio means either ‘administrative enforcement’ or forwarding to a bailiff (or to mandated administration).

If, in the meantime, you have paid the outstanding amount, the branch will issue you with a confirmation of this on request.

How do I apply for a refund of an overpayment?

If you find that you have paid contributions that you did not need to pay, request the Social Insurance Agency to refund the overpayment. Proceed as follows:

  1. Use the model form Application for a Refund of Insurance Contributions Paid without Legal Basis (SK).
  2. Along with your application, please submit a corrective Monthly Statement of Contributions electronically (for the month in which you paid the contributions incorrectly).
USEFUL TIP:

If the Social Insurance Agency itself finds that you have overpaid contributions of EUR 5 or more in total without legal basis, it will reimburse you.

The Social Insurance Agency is obliged to reimburse the overpayment within 60 days after its discovery. The right to reimbursement of an overpayment expires after 10 years.

USEFUL TIP:

If you are requesting reimbursement of an overpayment over several calendar months, you should only submit one application.

USEFUL TIP:

If you have arrears towards the Social Insurance Agency, an overpayment is first used to set off the Social Insurance Agency’s claim against you.