Slovakia: Waiver of the payment of social insurance premiums

Submitted by siha on Thu, 07/16/2020 - 13:48
Body

Ministry of Labor, Social Affairs and Family (16.07.2020) Waiving the payment of social insurance premiums for April 2020 applies to employers and compulsorily insured self-employed persons (SZČO) who in April 2020 had at least one closed operation for at least 15 calendar days. This applies to employers only in the part of the premium paid by the employer. The waiver of the premium, which is deducted from the employee by the employer and he is also obliged to pay it, the waiver of the obligation to pay the premium does not apply.

measures summary

Waiving the payment of social insurance premiums for April 2020 applies to employers and compulsorily insured self-employed persons (SZČO) who in April 2020 had at least one closed operation for at least 15 calendar days. This applies to employers only in the part of the premium paid by the employer. The waiver of the premium, which is deducted from the employee by the employer and he is also obliged to pay it, the waiver of the obligation to pay the premium does not apply.

Measure date
Regions / Country
Document Type
Description/integral text (Internal-not for publishing)

In order to mitigate the economic impact on premium payers due to the crisis situation in connection with COVID-19, an amendment to the Social Insurance Act was approved by the National Council of the Slovak Republic on 22 April 2020, waiving the payment of social insurance premiums, including compulsory contributions. for old-age pension savings (hereinafter collectively referred to as "insurance").

Who is covered by the waiver of premiums?
Employers and compulsorily insured self-employed persons (SZČO) who in April 2020 had at least one closed operation for at least 15 calendar days, e.g. on the basis of the Measure of the Public Health Office of the Slovak Republic in the event of a threat to public health no. OLP / 2777/2020 of 29 March 2020.

This applies to employers only in the part of the premium paid by the employer. The waiver of the premium, which is deducted from the employee by the employer and he is also obliged to pay it, the waiver of the obligation to pay the premium does not apply.

Premiums covered by the
waiver The waiver applies to the premium for April 2020. In connection with the crisis situation, the government may, by regulation, specify other periods for which the employer or the compulsorily insured SZČO will not be obliged to pay premiums, as well as conditions, for which they would not be obliged to pay premiums and the method of proving their fulfillment.

The manner in which the employer or the compulsorily insured SZČO proves the fulfillment of the conditions for waiving the obligation
to pay insurance premiums

Impact of the waiver of insurance premiums on my entitlement to sickness or pension benefits The
waiver of the obligation to pay premiums does not have a negative effect on the entitlement to sickness and pension benefits. The condition of payment of the insurance premium is considered fulfilled in the case of waiver of the obligation to pay the insurance premium.

For the period for which the mandatory contributions to the old-age pension savings will not be paid, the amount of the old-age pension, the early old-age pension and the minimum pension, due to the insured's participation in II. pillar, it will not decrease, ie it will be assessed as if it were only involved in the first pillar.

Mandatory contributions to III. pillar for April 2020, some employers forgiven
employer that due to the crisis situation caused by disease Covide-19 in the month of April 2020 for at least 15 days must conclude at least one operation, shall be exempted from payment of contributions to supplementary pension savings per month in April 2020 , or for such other period as the Government may determine by regulation. This concerns the supplementary pension savings contributions paid by the employer for an employee performing work classified as a third or fourth category by a public health authority, or for an employee who is a dancer or a musical artist playing a wind instrument, the so-called . hazardous work.