New obligation for employers from 1 January 2023: reporting analytical data on employees to the Social Insurance Agency

From the beginning of the year, i.e. from 1 January 2023, employers have a new obligation to report analytical data on their employees to the Social Insurance Agency (Sociálna poisťovňa). Employers had to do this for all their current employees by the time they submitted the statement for January. This obligation arises from the amendment to the Social Insurance Act No. 317/2018 Coll., which took effect on 1 January 2023.

The amendment to the Social Insurance Act also brings other changes, for example replacing the exemption from pension insurance for students and pensioners with a new deductible amount for contributions. In this article, however, we focus on employers’ obligation to provide the Social Insurance Agency with analytical data on their employees.

The Social Insurance Agency will collect this data in its own information system in order to assess the economic development of the Slovak Republic and to design public policies and assess their efficiency and effectiveness. As a result of this change, employers will have new obligations.

The record of analytical data contains:

• the numerical code of the place of work according to the statistical classification of regions, the statistical classification of districts and the statistical classification of municipalities,
• the agreed scope of working time,
• the number of hours corresponding to the income from gainful activity booked for payment for the month,
• the numerical code of the agreed type of work performed.

The new obligation for employers concerns keeping a record of each employee’s analytical data. This data is essential for assessing the efficiency and effectiveness of public policies in the Slovak Republic, and employers are obliged to provide it to the Social Insurance Agency.

From 1 January 2023, a new Section 232a of the Social Insurance Act applies, which requires employers to keep a record of an employee’s analytical data from the start to the end of the employee’s pension insurance, or of the legal relationship of an individual in a legal relationship based on an agreement on assignment to the active reserves under a special regulation.

If the employee’s insurance began before 1 January 2023 and continues after 31 December 2022, the employer must enter this data in the record of the employee’s analytical data for the period from 1 January 2023.

How do you fill in an employee’s analytical data correctly from 1 January 2023?

Employers must fill in an employee’s analytical data, such as the place of work, the scope of working time and the type of work performed, on the new registration form for individuals (registračný list fyzickej osoby, RLFO). This data belongs in section 5 – additional employee data. The employer enters it on the registration form – registration (prihláška) when registering the employee; if this data changes, the change must be reported on the RLFO – change (zmena). The data goes in the lower part of the form.

In the monthly statement/statement of insurance premiums, the employer should state the number of hours corresponding to the assessment base for the calendar month concerned. This must be done with every submission of the statement, on a monthly basis. When calculating the number of hours, the employer should work from the employee’s working-time records for that month.

How do you fill in an employee’s analytical data correctly on the registration form for individuals from 1 January 2023?

Numerical code of the place of work:

Enter the correct numerical code of the place where the employee works, in accordance with Decree No. 597/2002 Coll. of the Statistical Office of the Slovak Republic (Štatistický úrad SR), as amended. The decisive factor is the agreed place of work, which is usually stated in the employment contract. If the place of work is stated as the employee’s home address, enter that address.

If the place of work:

• is in two or more municipalities/towns, enter the numerical code of the municipality/town where most of the work is performed,
• is in a specific district or region, enter the numerical code of the district or region,
• is in two or more districts or regions, enter the numerical code of the district or region where most of the work is performed,
• covers the entire territory of the Slovak Republic, enter numerical code 500000,
• is outside the territory of the Slovak Republic, enter numerical code 999999,
• is both outside and within the territory of the Slovak Republic, enter the numerical code of the place where most of the work is performed (if most of the work is performed in the Slovak Republic, follow the previous points),
• cannot be determined, enter numerical code 900000.

Agreed scope of working time:

Enter the agreed weekly working time arising from the legal relationship, for example from the employment contract. If the scope of working time is not set, for example under an agreement to perform work (dohoda o vykonaní práce), enter numerical code 99.99.

Numerical code of the agreed type of work performed:

Enter the numerical code of the agreed type of work performed in accordance with Decree No. 449/2020 Coll. of the Statistical Office of the Slovak Republic.

Companies must fill in analytical data for a managing director or shareholder who performs dependent activity for the company and is covered by pension insurance. If the place of work, the scope of working time or the type of work performed can be determined on the basis of the legal relationship concluded, the employer enters this data on the registration form for individuals.

If the place of work cannot be determined, numerical code 900000 is entered; if the scope of working time is not set, numerical code 99.99 is entered; and if the numerical code of the agreed type of work performed is not listed in the decree, numerical code 9999999 is entered.

For current employees, the analytical data must be notified to the Social Insurance Agency using the registration form for individuals (RLFO) – change by the deadline for submitting the monthly statement, or the statement of insurance premiums and contributions, for January 2023; this concerns the analytical data of employees whom the employer registered before 1 January 2023 and whose insurance continues after 31 December 2022.

In recent days, the Social Insurance Agency has contacted all employers through a message on the slovensko.sk electronic portal, informing them of a planned check of compliance with the obligation to notify analytical data.

The checks will start with the March 2023 period, and if an employer does not notify the analytical data, its statement will not be processed. Employers who have not yet met this obligation should notify the analytical data as soon as possible.