Exemptions from the payment of contributions

Are there any exemptions from the payment of contributions?

Yes. There are types of employees for whom you do not pay contributions.

This concerns the following types of employees and insurance:

• you do not pay unemployment insurance when the employee is:
  1. a beneficiary of an old age pension; or
  2. a beneficiary of an early old age pension; or
  3. a beneficiary of a full invalidity pension (due to a reduction in earning capacity by more than 70 %); or
  4. a beneficiary of a partial invalidity pension who has reached pensionable age; or
  5. a judge and prosecutor, an accused person serving remand or a convicted person serving a term of imprisonment.
• you do not pay invalidity insurance when the employee is:
  1. a beneficiary of an old age pension;
  2. a beneficiary of an early old age pension; or
  3. a beneficiary of a service pension who has reached pensionable age.

Cases where you reduce an employee’s assessment basis for the payment of pension insurance contributions:

1. temporary workers who have claimed a levy deduction (LD);
2. contract workers who have claimed a levy deduction (LD).

Cases where you reduce an employee’s assessment basis for the payment of old age insurance contributions and unemployment insurance contributions:

contract workers for whom a levy deduction for seasonal work (LD-SW) is claimed.

The employee is exempted from the obligation to pay insurance premiums during this period:

• during the duration of pregnancy and maternity, namely:
  • mother - from the beginning of the sixth week before the expected day of delivery determined by the doctor, or if the delivery occurred earlier, from the day of delivery until the start of parental leave, at the latest until the end of the 34^th week/37^th of the week (if she is single)/or 43^rd week (if she gave birth to two or more children at the same time),
  • another insuree - from the day s/he takes care of the child until starting parental leave, at the latest until the end of the 28^th week/31^st week (if s/he is lonely)/or 37^th week (if s/he takes care of two or more children at the same time),
• from the first day of the need for personal and all-day nursing of a natural person referred to in § 39 par. 1 letter a) the first point or the need for personal and all-day care for the child (§ 39, paragraph 1, letter b) until the end of the need for this nursing or the need for this care, no later than the 14th day of this nursing or this care,
• during the period during which s/he is recognized as temporarily unfit for work, and during the period when benefits related to either rehabilitation or retraining are paid,
• in the period during which s/he has an excused absence from work due to participation in a strike,
• from the first day of personal and full-day nursing of a natural person who requires nursing by another natural person due to the need to provide personal care in the person's natural environment until the end of this nursing, up to the 90th day of this nursing at the latest.

An employee who does not apply for a maternity benefit from the Social Insurance Agency, for the purpose of applying the exemption from of the obligation to pay insurance premiums due to pregnancy and maternity, must fill out the form Declaration of the Employee/Compulsorily Insured SEP/SZČO (SK). The affidavit together with the attachments can be delivered to any branch of the Social Insurance Agency by post or submitted in person.

USEFUL TIP:

Temporary workers who may reduce the assessment basis for the payment of pension insurance contributions are persons who work under a temporary work contract, such as students, and claim a levy deduction (LD) from one contract.

Contract workers who may reduce the assessment basis for the payment of pension insurance contributions are persons who have already been awarded one of the pensions and also claim a levy deduction (LD) from one contract.

The levy deduction (LD) is EUR 200.

Contract workers who may reduce the assessment basis for the payment of old age insurance contributions and unemployment insurance contributions are persons who work under a work contract for seasonal work, for whom a levy deduction for seasonal work (LD-SW) is claimed automatically.

The amount of levy deduction for seasonal work (LD-SW) in 2024 is EUR 652,00.