During the first wave of the pandemic, the Social Insurance Agency offered the possibility to defer the payment of social insurance premiums for the months of March, May, June, and July 2020 ("pandemic" months). However, on its website, it draws attention to self-employed persons and other self-employed persons (SZČO), as well as employers who used this option during the first wave of the pandemic, not to forget the obligation to make payments by 31 December 2020. Even though difficult financial period awaits, it is advisable to plan payments in advance and avoid the risk of becoming debtors.

The postponement of the payment of social insurance premiums until 31 December 2020 was valid only in the part of the premium for the employer. The due date of social insurance premiums was not postponed for employees and should have been paid in due time.

Also, the obligation to report premiums by submitting monthly statements was not changed even at the time of the coronary crisis, and employers were obliged to report premiums by submitting monthly statements for the month in which they had deferred or waived.

The social insurance company will also notify the obligation to pay deferred premium payments for "pandemic" months via e-mail. It is a friendly service of the Social Insurance Agency, outside its legal obligations. Notifications will be given to those entities to which the Social Insurance Agency has also sent an e-mail notification of the incorporation of an affidavit to defer the premium, ie it registers an e-mail contact.

Deferred maturities of social insurance premiums for "pandemic" months are paid by SZČO and employers to the account of the relevant branch of the Social Insurance Agency in the State Treasury either at once, in one sum for all months (in this case they indicate as a specific symbol one of deferred maturity, eg if they have deferred maturity for months 3, 5 and 6, as indicated by the specific symbol 032020 or in the form 202003), or gradually and separately for each month for which they have deferred maturity, but no later than extended premium maturity by 31 December 2020. The Social Insurance Agency recommends paying deferred premium payments separately from the premium payment for the current period.

The variable symbol remains unchanged and is the number of the payer of the premium, which is assigned by the Social Insurance Agency.

Employers, self-employed persons as well as other self-employed persons who do not pay deferred premiums on time, t. j. to 31 December 2020, Social Insurance Agency:

1. prescribe penalties, a

2. if they have taken one of the sickness insurance benefits during the said period, when they had an authorized maturity, they will have to repay these benefits.

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