Social security contributions for employers and mandatory sickness and pension insured self-employed people
Employers are not required to pay the employer’s social security contribution and self-employed with mandatory sickness and pension insurance is not required to pay social security contributions for April 2020, if their business was closed in April 2020 for at least 15 days, on the basis of a decision by a competent authority. The Slovak Government will be able to establish a further period in which there will be no obligation to pay social security contributions by government decree.
Closure of a business shall be proven by an entity in an affidavit submitted to the Social Security Office no later than the 8th day of the calendar month following the calendar month in which it is required to pay the social security contribution.
Employers and self-employed are still required to pay contributions for their employees.