Among others changes, the law amendment abolishes the annual reconciliation of prepayments for social insurance.
On 13 April 2022, Act No. 125/2002 Coll. on amendment of the Slovak Social Insurance Act was published in the Collection of Law of the Slovak Republic (further only “amendment”). One of the changes the amendment brings is cancellation of the annual reconciliation of prepayments for social insurance. We have informed you on the planned introduction of the annual reconciliation of social insurance prepayments in Daňovky at the end of 2018.
In 2022, the social insurance should have been settled via prepayments and the first annual reconciliation should have been performed in 2023 for the year 2022. The provisions of the Slovak Social Insurance Act, which were linked to the implementation of the annual reconciliation of social insurance prepayments, have never came into force. In relation to the cancellation of the annual reconciliation, the amendment brings return of several original provisions of the Slovak Social Insurance Act so that these reflect the situation where no annual reconciliation is performed, e.g.:
- Provisions on daily assessment base for determination of amounts of accident allowances for students and pensioners
- Provisions on maximum monthly assessment base (maximum annual assessment base is not more mentioned in the Act)
- Provisions on order of paying social insurance for individuals performing parallel working activities, and others.
Among other changes of the amendments belong:
- recording of the sickness by the doctor in the system of electronic public health
- broadening of the 8months’ protective period for sickness allowances claims for individuals, who become pregnant within 180 days after cancellation of sickness insurance (until the amendment, this period was only 7 days).
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