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Factsheet for measure SK-2020-15/295 Updated – measures in Slovakia

Postponement of the employers' deadline for payment of compulsory social security obligations

Odloženie termínu povinných platieb zamestnávateľov do poistných fondov

Country Slovakia , applies nationwide
Time period Temporary, 06 April 2020 – 28 February 2022
Context COVID-19
Type Legislations or other statutory regulations
Category Supporting businesses to stay afloat
– Deferral of payments or liabilities
Author Ludovit Cziria (IVPR) and Eurofound
Measure added 06 April 2020 (updated 31 May 2022)

Background information

To minimize personal contacts, the government temporarily closed the most of retail and facilities providing services, except of those selling foodstuff, food for pets and health-care aids, veterinary corps, pharmacies, drugstores, posts, banks and insurance agencies, telecom operators, catering establishments, gasoline stations and tobacco and printed media shops.

Restaurants, fast-foods and canteens can provide only take-away food, usually lunch menu. These measures had, hence, a wide impact on some employers, that were totally or partially prevented from work.

As a partial relief, in order to diminish temporarily the labour-related expenditures (compulsory payments to the social insurance) of those employers, the government adopted the measure by Section 293ew of the amended Act on social insurance.

Content of measure

The measures entailed the introduction of some amendments to the Social insurance act, postponing the deadline for compulsory payments of employers and self-employed to social security funds.

According to this framework, any employer and self-employed paying compulsory contributions to health and pension insurance funds, and whose revenue from business decreased by at least 40%, are entitled to pay these contributions within 31 July 2020, rather than in March 2020. The government can prolong the deadline. The Government Order (Nariadenie vlady 76/2020) allows more options for the determination of the revenue decrease: comparison with March 2019, February 2020 and 2019 monthly average. The end date of postponement was prolonged by Government Order as of 14 December 2020 to 30 June 2021.


The following updates to this measure have been made after it came into effect.

19 January 2022

The government decided on further postponing of compulsory payments paid by employers and self-employed to the Social Insurance Agency. The Government Order 16/2022 postpones the deadline of payments for January 2022 to 31 March 2025 and the Government Order 52/2022 postpones the deadline for February 2022 to 30 June 2025.

24 November 2021

The measure was initially valid until 30 June 2021. But during the autumn the pandemic situation worsened and the government decided to prolong the measure until the end of 2021.

On 24 November 2021, the government decided to postpone compulsory payments of employers to social insurance for November 2021 until 30 September 2024. This concerns self-employed and employers of which revenue decreased by 40% and more.

On 22 December 2021, the government decided on next postponing of compulsory payments of employers and self-employed to social insurance funds. Payments for December 2021 can be paid until 31 December 2024.

06 July 2021

The Government Order 181/2021, set new postponed deadlines for monthly payments of employers' compulsory contributions to insurance funds:

  • March 2020 until 30 September 2021
  • May 2020 until 31 December 2021
  • June 2020 until 31 March 2022
  • July 2020 until 30 June 2022
  • December 2020 until 30 September 2022
  • January 2021 until 31 December 2022
  • February 2021 until 31 March 2023
  • March 2021 until 30 June 2023
  • April 2021 until 30 September 2023
  • May 2021 until 31 December 2023
17 December 2020

In December 2020, the government prolonged the deadline for the postponement of compulsory payments to insurance funds till 30 June 2021 and decided on the postponement of payments in December 2020. In January 2021, the government decided on the postponement of payments in January. In February and March 2021 it decided to allow postponement of payments also in February and March 2021 respectively.

29 September 2020

Employers, of which at least one plant/premise was closed in April 2020 by the Public Health Office longer than for 15 days, do not need to pay any contributions for April (Act No 95/2020). Also some organisations of the public administration could use this option. The options for the determination of the revenue decrease in March are adequately applied to April and the following months in 2020.

Use of measure

It is assumed that the measure can concern small and medium size as well as large employers. To reduce the pressure on the employers' cash flow, it is possible to apply the schedule of due dates.

According to the Institute of Social Policy (ISP), September 2020, from March to June 2020, 33,117 employers and 26,294 self-employed used the postponing and releasing (April) of the compulsory payments to social insurance by 31 August 2020. The total value of postponed payments of employers and self-employed made almost €116 million.

Postponement and previous release of the payments to social insurance allowed almost 20% decrease of the average labour cost of an employee. According to the ISP by 2 March 2021, in July 2020 1,810 employers and single self-employed postponed their payments in amount of around €3.917 million. In December, it was 2,563 subjects and the amount of postponed payments increased to almost €5.639 million. In January 2021, it was 2,994 subjects and the postponed payments reached about €6.397 million.

According to the ISP report (September 2021), 1,210 self employed and 1,979 employers asked for the postponement in the total amount €248,332 and €6.9 million respectively in March 2021. In May, it was only 607 self-employed and 1,016 employers in the total amount of €126,008 and €4.1 million respectively.

From June to August 2021 the postponement was not allowed. According to ISP report, April 2022, 1,057 employers and 573 self-employed asked for the postponement in about €3.622 million in total in October 2021. In the next month, there was an increase. For instance, in January 2022, 1,443 employers and 755 self-employed used the postponement, in total almost €5.391 million. In February 2022, the number of postponement decreased and concerned 1,076 employers and 701 self-employed with about €4.068 million in total.

Target groups

Workers Businesses Citizens
Does not apply to workers Applies to all businesses Does not apply to citizens

Actors and funding

Actors Funding
National government
Social insurance
No special funding required

Social partners

Social partners' role in designing the measure and form of involvement:

Trade unions Employers' organisations
Role Informed Informed
Form Not applicable Not applicable

Social partners' role in the implementation, monitoring and assessment phase:

  • No involvement
  • Main level of involvement: Peak or cross-sectoral level


No information available.

Views and reactions

According to the available information, the measure was not subject of standard social dialogue.



Eurofound (2020), Postponement of the employers' deadline for payment of compulsory social security obligations, measure SK-2020-15/295 (measures in Slovakia), EU PolicyWatch, Dublin,


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Disclaimer: This information has not been subject to the full Eurofound evaluation, editorial and publication process.