Paying contributions in Slovakia for activity abroad

Are you self-employed abroad? Do you want to know where to pay social security contributions? This obligation usually arises in the country where you actually carry out your activity. However, you may pay contributions in Slovakia under certain conditions.

When can I pay contributions in Slovakia?

If you are a SEP abroad temporarily, you may still pay social security contributions in Slovakia:

  • if you work in one of the EU or EEA Member States, Switzerland or the United Kingdom of Great Britain and Northern Ireland on the basis of the institution of posting a SEP and the Social Insurance Agency has issued you the relevant Portable Document A1; or
  • if you work simultaneously in several EU or EEA Member States, Switzerland or the United Kingdom of Great Britain and Northern Ireland due to the concurrent performance of activities as a SEP and an institution of the state of residence has determined that you are subject to Slovak legislation; or
  • if you work simultaneously in several EU or EEA Member States, Switzerland or the United Kingdom of Great Britain and Northern Ireland due to the concurrent performance of employment and self-employment, and an institution of the state of residence has determined that you are subject to Slovak legislation.

In these cases, Slovak legislation will continue to apply to you and you will fulfil your obligations, including the payment of social insurance contributions, in Slovakia. To prove this abroad, you should ask for a Portable Document A1 (PD A1) to be issued.

When can I use the institution of posting a SEP?

As a SEP, you may be sent to work abroad through the institution of posting if you meet the following conditions:

  • before being posted abroad, you were licensed to pursue self-employment in Slovakia for at least two months(compulsory social security insurance is not a condition);
  • the duration of an activity as a SEP abroad does not exceed 24 months;
  • resources remain available in Slovakia to enable you to carry out gainful activity as a SEP even after returning from abroad (e.g. maintaining an office or premises to carry out a self-employed activity); and
  • you are going to one of the EU or EEA Member States, Switzerland or the United Kingdom of Great Britain and Northern Ireland for work

How to proceed with a posting as a SEP

1

Before going abroad, complete the relevant application:

Application for issue of form PD A1 due to the posting of a SEP to the territory of another EU Member State (SK) (The application form is also available at Social Insurance Agency branches.)

2

Deliver the signed application to the Social Insurance Agency branch

according to the place of permanent residence in good time before the start of the posting.

3

The Social Insurance Agency branch will issue you with the certificate

if you satisfy all the conditions for posting, at the latest within 45 days after the date of receiving the application, and send it to you at the address indicated below.

 

 

IMPORTANT INFORMATION:

You are obliged to notify the relevant Social Insurance Agency branch in writing of any changes that occur during the posting within ten days. For this, you may use the SEP’s notification of changes during a posting (SK) form.

How to proceed while performing activities concurrently?

1

Before going abroad, complete the relevant application:

Application for Determining the Applicable Legislation for a Person Normally Pursuing an Activity as a Self-employment Activity in Two or More EU Member States (SK) (The application form is also available at Social Insurance Agency branches).

2

Deliver the signed application, along with other documents, to the Social Insurance Agency branch

according to the place of permanent residence, which will forward it to the Social Insurance Agency head office for processing.

Please note that if your place of residence is in a Member State other than the Slovak Republic, the Social Insurance Agency’s head office will forward the application to the competent institution of the Member State of residence. This does not apply if determination of Slovak legislation by the institution of the country of residence is attached to the application.

If you meet all the requirements, the Social Insurance Agency’s head office will issue you with the confirmation at latest within 60 days after receiving the request and send it to the address indicated by you.

 

 

IMPORTANT INFORMATION:

You are obliged to notify the relevant Social Insurance Agency branch in writing of any changes to your activity abroad within 10 days. This may be done by using the form Notification of a Change in a Situation Pursuant to Article 13 of Regulation (EC) No 883/2004 during the Period of Validity of a PD A1 (SK).

What do I need to know about the Portable Document A1?

  • The Social Insurance Agency will issue you with the Portable Document A1 free of charge for a maximum period of 24 months.
  • You must always carry your Portable Document A1 with you abroad. You should show it if a foreign entity, control or inspection authority of the State concerned so requests or if you suffered an accident at work..
  • The Portable Document does not need to be translated into another language, as it is a uniform format in all the countries where it is applicable.

For more information on self-employed activities abroad, see: Work Abroad.