Exemption from the obligation to pay the insurance premiums applies to employers, who were forced to close their business operations based on the measures of the Slovak Public Health Authority (SPHA) accepted as a result of the declared state of emergency due to the COVID-19 pandemic.
According to the new Article 293ex of the Act No. 461/2003 Coll. on Social Insurance the conditions to apply for this exemption are as follows:
- Employers were forced to close their operation based on the measures of the SPHA or it's Regional Office for at least 15 days in April 2020;
- Employers shall prove that they were forced to shut down their business by a solemn declaration (be aware, that its truthfulness may be examined in the future);
- The application for April should be submitted to the Social Insurance Agency until 18 May 2020 (* Due to the fact that the Social Insurance Agency expects a large number of applications, it has extended the deadline from 11 to 18 May 2020).
This exemption does not apply to the insurance premiums paid by employees, which are levied for them by the employers. The employer is still obliged to levy these insurance premiums by the original due dates. Also, the obligation to pay health insurance premiums stays unaffected.
The Social Insurance Agency has not issued a template for application yet. Based on the current information available, it shall be issued soon.
Employers who are entitled to apply for the above-mentioned exemption, are also not obliged to pay:
- the obligatory contributions for an employee, who is participating in retirement pension saving according to the Act No. 43/2004 Coll. on Retirement Pension Saving (so-called second pillar);
- the contributions for an employee, who is participating in supplementary pension saving according to Article 13 (3) of the Act No. 650/2004 Coll. on Supplementary Pension Saving (so-called third pillar).
Useful link with the full wording of the new Act (also for self-employed and voluntarily unemployed) is available HERE.
The employer or self employed person with compulsory sickness and pension insurance are not obliged to pay insurance premiums for April 2020 if in April 2020 they had to closed business operation based on a decision of the competent authority for at least 15 days.