With regard to the ongoing situation with the pandemic, the Social Insurance Agency continues to offer the possibility to defer the payment of social insurance for the employer in 2021 for the pandemic months January and February 2021 until 30 June 2021.

The possibility of deferring the payment of social insurance applies to employers and self-employed persons (SZČO), who show a decrease in net turnover or a decrease in income from business activities and other self-employed persons by at least 40%. The deferral of social insurance premiums applies only in the part of the employer's premium. The due date of social insurance premiums for employees is no longer postponed and is to be paid in due time.

In this context, the Social Insurance Agency is preparing a solemn declaration form, which will be used to prove the fulfillment of the conditions for the postponement of social insurance payments for the month of February 2021.

Employers and sole traders can continue to benefit from the First Aid project. Applicants who have not paid deferred premiums to the Social Insurance Agency, but have an agreed repayment schedule, are also entitled to contributions. Payment of amounts due for insurance premiums during repayment according to the agreed repayment schedule is exempt from interest.

If you need advice on this issue, contact our experts. More information about our services can be found on our website, Facebook and LinkedIn.