Updates to the new analytical evidence of employees' data
In December, we pointed out the new administrative obligations for employers from 1 January 2023 towards the Social Insurance Agency. By the article below, we would like to remind you of these obligations as these are necessary to be fulfilled already within course of this month. All modified forms have already been published.
The original article can be found here. The new analytical evidence comprises of the following data:
- numerical code of the place of work according to the statistical code of regions, districts, and municipalities
- arranged extent of working hours per week
- number of hours related to the income accounted for the payout for the corresponding month
- numerical code of the agreed category of work performed, determined by the decree of the Statistical Office
The relevant information will have to be kept for all employees insured in Slovakia. For those whose insurance commenced before 1 January 2023, records are only kept starting from 1 January 2023.
By means of the Registration Form of employee it is required to report place of work, the extent of working hours and the category of work performed to the Social Insurance Agency. When registering the new employees, the employer should use the Registration form - application for an employee. In the case of "old" employees, it is necessary to report the relevant data via the Registration form - change, while the deadline for filing of the analytical data is the deadline for filing the employer's monthly reports for January 2023. Subsequently, an obligation to declare changes via the Registration form - change arises for employers in case of any change in the monitored analytical data.
The extent of working hours corresponding to the settled income for payment per calendar month will need to be reported regularly via monthly reports. The extent of working hours that must be reported for the observed month reflects both working and non-working hours, e.g. due to vacations, doctor’s visit, obstacles at work, for which the employee is entitled to receive a compensation included within the assessment base for the respective month.
We believe that the information above would be helpful in course of fulfilling the obligations towards the Social Insurance Agency. Should you require any assistance or help in this respect, we would be at your disposal.