How do I pay contributions?

1. Contributions are payable on the date specified for payment of employees.
2. You can pay it by bank transfer or postal money order.
3. Make sure you identify the payment correctly:
   • Variable symbol – the employer number assigned by the Social Insurance Agency,
   • Specific symbol – period for which contributions are being paid.

   The specific symbol takes the form MMYYYY (e.g. in March 2024 it is 032024), or YYYYMM (202403). 
   On the Statement of Contributions form, the specific symbol is the statement number. It has the structure of XX99YYYY.

Pay contributions to the Social Insurance Agency’s account at the State Treasury – for the previous calendar month.
More information on the payment of contributions: Branch Account Numbers and Payment Identification (SK)

USEFUL TIP:

For employees with the right to a regular monthly salary, if the employees have different pay days, the contribution is payable on the date of the last payment. In the absence of such a date, the contribution is payable on the last day of the calendar month following the one for which the contribution is paid.

For a group of employees with the right to irregular salaries, including contract workers with irregular salaries, the contribution from the assessment basis is due by the eighth day of the calendar month following the month in which the irregular salaries were posted for payment.

If an employee has been insured for only a part of a calendar month, contributions are only paid for that part.