The current regulation of the Government of the Slovak Republic brings an extension of the due date of social insurance premiums. The Regulation shall enter into force on the day of its publication in the Collection of Laws. The deferral of social insurance premiums for the month of October 2021 to 30 June 2024 applies only to employers in the part of the employer's premiums and to the compulsorily insured self-employed persons (SZČO), if their net turnover or income from business and other self-employed activity decreased by 40% or more in that month. The maturity of social insurance premiums for October 2021 does not change for employees.

What does this mean in practice?

Part of the insurance premium for employees must always be paid for a month of deferral, in due time.

How will the maturity of deferred premiums be extended?

For the months of May, June, July, December 2020 and the months of January, February, March, April and May 2021 - the new term of payment of social insurance premiums for the employer and for SZČO is for the month

• May 2020 to 31 March 2022,
• June 2020 to 30 June 2022,
• July 2020 to 30 September 2022,
• December 2020 to 31 December 2022,
• January 2021 to 31 March 2023,
• February 2021 to 30 June 2023,
• March 2021 to 30 September 2023,
• April 2021 to December 31, 2023 a
• May 2021 to March 31, 2024.

How to request an extension of the deferred payment period?

In the coming days, a form of affidavit will be published on the website of the Social Insurance Agency, which will be used to prove compliance with the conditions for postponing the payment of premiums for the month of October 2021,

Sending an electronic version of the form will provide quick feedback on the incorporation of extended premium maturity. If the premium payer (employer or SZČO) does not have access to the Internet, he may also deliver a paper form to the Social Insurance Agency.

Payers who submitted a solemn declaration to the Social Insurance Agency proving the fulfillment of the conditions for the possibility of deferral of premiums for May, June, July, December 2020 and January, February, March, April and May 2021 no longer need to submit another solemn declaration to the Social Insurance Agency to extend the due date for these months, or any other documents. The extension of the maturity will take place automatically on the basis of a government regulation.