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Send all documents correctly and on time

What documents do I need to send to the Social Insurance Agency?

First, you register as an employer (see the How to Register with the Social Insurance Agency section to find out how). Simultaneously, register the employee (no later than the day before the start of the work).

You should then regularly send the following documents via the eServices:

  • A monthly statement of contributions. Use the monthly statement for employees who have a regular salary(including contract workers and employees with a legal relationship under an agreement on seasonal work with both a right to a regular salary and a right to an irregular salary);

  • A statement of contributions for:
    1. employees with an irregular salary;
    2. contract workers with an irregular salary (excluding employees under an agreement on seasonal work);
    3. employees for whom you have posted income arising from a legal relationship deemed to have been terminated incorrectly, as decided by a court;
    4. employees for whom you have posted income after the termination of social security;
  • Pension insurance record sheets on termination of employment.

What is the deadline for the delivery of documents to the Social Insurance Agency?

Different documents may have different delivery deadlines:

you deliver the monthly statements at the latest on the date when contributions are due (see the section How do I Pay Contributions section);

Send a statement of contributions for:

  1. an employee with an irregular salary – by the eighth day of the month following the month in which the salary was posted for payment;
  2. income after the end of compulsory insurance, and income arising from a legal relationship terminated incorrectly by the eighth day of the month following the month in which the income was posted for payment;
  3. contract workers with irregular income by the eighth day of the calendar month following the month in which the income was posted for payment.

Pension insurance record sheets:

  1. if your employment relationship (or other legal relationship) has ended, send no later than on the due date of the contribution you pay for the calendar month in which the employment relationship ended;
  2. If the Social Insurance Agency requests the record sheet or the employee claims a pension, send the record sheet within 8 days.

Reporting analytical data

As of 1 January 2023, employers have a new obligation – notify the Social Insurance Agency of analytical data for all employees. If one employee has several legal relationships with the employer (e.g. both an employment contract and a work performance agreement), the employer should communicate the analytical data for each legal relationship separately.

The Social Insurance Agency, in cooperation with the Ministry of Finance of the Slovak Republic, has drawn up an employer’s manual where you can find detailed explanations, together with frequently asked questions and answers: Employers’ manual for providing analytical data (SK)