Registering and deregistering an employee with the Social Insurance Agency

Registering and deregistering an employee with the Social Insurance Agency (Sociálna poisťovňa) is one of the basic obligations of every employer, and failing to comply is one of the most frequently fined mistakes. Filing the registration correctly and on time is directly linked to contributions and to protecting the employee’s rights. The registration date determines from when the employee is insured, and therefore from when they are entitled to benefits, as well as the period for which the employer pays contributions.

Registration before insurance begins

The key rule is this: the employer must register the employee with the Social Insurance Agency at the latest before they begin work, that is, before the employee actually takes up the job. The rule is not “within a few days of starting” – the registration must be filed in advance, otherwise you risk a penalty.

• registration before work begins
• filed electronically via the Social Insurance Agency’s system
• the type of employment relationship and the date on which insurance begins are stated

Registering the employer

Before you register your first employee, you must be registered as an employer in the register of employers. This registration must be made within the statutory deadline from the start of the first employment relationship; otherwise it is not possible to register the employee and the whole process is delayed.

Deregistration after the employment ends

When an employment relationship ends, the employer is obliged to deregister the employee. The deregistration is filed within the statutory deadline after the insurance ends. Deregistration is important so that no obligations continue to arise in respect of the employee after they leave, and so that their insurance periods are recorded correctly, for example for their future pension or unemployment benefit. If the deregistration is filed late, the former employee’s record may end up missing days of insurance or, conversely, showing too many, which later complicates their dealings with the authorities.

Changes during employment

Besides registration and deregistration, interruptions of insurance must also be reported – for example, parental leave, unpaid leave or long-term sick leave. These interruptions affect the amount of the assessment base and contributions in the month concerned, and the Social Insurance Agency expects them to be reported on time.

• interruption during parental leave or unpaid leave
• notification of long-term sick leave
• changes to the employee’s personal details

Monthly reports and contributions

Registration is followed by the regular filing of monthly contribution reports and payment of contributions by the 8th day of the following month. The report must match the wages actually paid; otherwise arrears or overpayments arise, which then have to be painstakingly traced.

Agreements on work performed outside an employment relationship

Workers on such agreements require special attention. An agreement to perform work (dohoda o vykonaní práce), an agreement on work activity (dohoda o pracovnej činnosti) or a student temporary work agreement must also be registered with the Social Insurance Agency, but the scope of insurance differs depending on whether the income is regular or irregular and whether the worker claims the contribution deductible allowance (odvodová odpočítateľná položka). Incorrect classification of an agreement is a frequent finding in inspections. So for each agreement, find out in advance which types of insurance apply to it, and register the employee under the correct type of registration.

Penalties for mistakes

Late registration of an employee is one of the breaches that the Social Insurance Agency fines, and it is usually among the first points checked during an inspection. It therefore pays to have a reliable process in place and to keep a close eye on deadlines. At Bilvao, as part of payroll processing, we file registrations, deregistrations and monthly reports for our clients and monitor the statutory deadlines. Check the specific deadlines and amounts for the period concerned.

Related articles: Electronic access to the Social Insurance Agency: setting it up, Contributions when you combine a trade licence with employment, Contribution relief for new entrepreneurs.

Frequently asked questions

By when must I register an employee with the Social Insurance Agency?

An employee must be registered at the latest before they begin work, that is, before they actually take up the job. The registration is filed electronically. Late registration is one of the most frequently fined breaches.

What happens if I forget to deregister an employee?

If you do not deregister an employee after their employment ends, the insurance records will be incorrect and reporting obligations may continue. The deregistration must be filed within the statutory deadline after the insurance ends, so that the employee’s insurance periods are recorded correctly.