Who and how can defer the payment of levies for January 2021

On January 29, 2021, the Regulation of the Government of the Slovak Republic no. 31/2021 Coll., Supplementing the Regulation of the Government of the Slovak Republic no. 131/2020 Coll. on the maturity of social insurance premiums in times of emergency, state of emergency or state of emergency declared in connection with COVID-19, as amended, and which allows employers and self-employed persons (SZČO) to defer the payment of social insurance premiums for January 2021 .

Who is affected by the possibility of deferral of levies?

• employers in part of their contributions for the employer. The possibility of deferral of contributions does not therefore apply to the part of the premium paid by the employer on behalf of the employee, where the original maturity dates continue to apply,
• compulsorily insured self-employed persons (SZČO).

Conditions for fulfilling the right to defer maturity:

The deferral of premiums applies to employers and SZČO, whose net turnover or income from business and other self-employed activities decreased by 40% or more as a result of an extraordinary situation .

Method of determining the decrease in net turnover and business income:

It is regulated by the Regulation of the Government of the Slovak Republic no. 76/2020 Coll. of 9 April 2020 on the method of determining the decrease in net turnover and income from business and other self-employed activity and Regulation of the Government of the Slovak Republic no. 132/2020 Coll. of 20 May 2020 supplementing the Regulation of the Government of the Slovak Republic no. 76/2020 Coll. on the method of determining the decrease in net turnover and income from business and other self - employed activity.

The revenue is the net turnover according to § 2 par. 15 of Act no. 431/2002 Coll. on accounting as amended by Act no. 333/2014 Coll. For income from business and other self-employed activity according to § 6 par. 1 and 2 of Act no. 595/2003 Coll. on income tax, as amended. Sales provided under projects to support the maintenance of self-employed jobs and to support the retention of employees in connection with the declaration of a state of emergency, a state of emergency or a state of emergency and the elimination of their consequences, which approved by the Ministry of Labor and Social Affairs of the Slovak Republic or ÚPSVaR of the Slovak Republic after approval of the conditions by the Government of the Slovak Republic and implemented by the Ministry of Labor and Social Affairs of the Slovak Republic or the Office of Labor, Social Affairs and Family.

By its regulation, the government has laid down the method for determining the decrease in sales for the purposes of deferring the payment of levies for January 2021:

The decrease in the payer's revenues is determined by comparing the amount of revenues for January 2021 with the amount of revenues for the month:

• January 2020, or if the supplier operated throughout the year 2020, with a monthly average of revenues for 2020 (the share of revenues of the supplier achieved for 2020 and the number 12) ,
• February 2020, if the contractor did not operate in the month of the previous year, which coincides with the current month.

The decrease in the payer's revenues is determined in percentages rounded up to the nearest whole number.

The method of determining the decrease in sales must be filled in in the electronic or paper version of the form for proving the decrease in sales for the purposes of deferral of levies for January 2021 and sent electronically or in paper to the Social Insurance Agency.

Premiums covered by deferral:

The extended maturity until June 30, 2021 applies to premiums for January 2021 (originally due in February 2021).

The original deadlines and deadlines continue to apply to the employer's registration, notification and reporting obligations.

If the employer or the compulsorily insured SZČO pays the insurance premiums in the new due date, ie on time and in the correct amount, the Social Insurance Agency will not prescribe a penalty to them.

For the purposes of assessing entitlement to sickness or pension benefits, the premium for the month of January 2021 shall be deemed to have been paid by the end of the third month following the month in which the crisis situation ends. If the insured does not pay the outstanding premium within this period, he will be obliged to return the benefit or part thereof from the day from which it did not belong to him or did not belong to the provided amount, if it is higher than 5 euros.

 The way in which the payer announces a decrease in turnover, resp. business income:

• By submitting an electronic form here: electronic form . Sending an electronic version of the form will provide quick feedback on the incorporation of the extended premium maturity.
• By sending / delivering the paper version of the form (if you do not have access to the Internet) here: the paper version of the form - the relevant branch of the Social Insurance Agency.