Eurofound's EU PolicyWatch collates information on the responses of government and social partners to the COVID-19 crisis, the war in Ukraine, rising inflation, as well as gathering examples of company practices aimed at mitigating the social and economic impacts.
Factsheet for measure SK-2020-15/295 – Updated – measures in Slovakia
|Country||Slovakia , applies nationwide|
|Time period||Temporary, 06 April 2020 – 28 February 2022|
|Type||Legislations or other statutory regulations|
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)|
|Related ERM support instrument|
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.
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.
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.
|Does not apply to workers||Applies to all businesses||Does not apply to citizens|
No special funding required
Social partners' role in designing the measure and form of involvement:
|Trade unions||Employers' organisations|
|Form||Not applicable||Not applicable|
Social partners' role in the implementation, monitoring and assessment phase:
No information available.
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, https://static.eurofound.europa.eu/covid19db/cases/SK-2020-15_295.html
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Disclaimer: This information has not been subject to the full Eurofound evaluation, editorial and publication process.