Pay contributions – Voluntarily insured person (VIP/SZČO)

A voluntarily insured person pays these contributions in 2023:

A person voluntarily insured for sickness pays a sickness insurance contribution of 4.4% of the assessment basis.

A person voluntarily insured for pension pays contributions:

• to pension insurance, 18% of the assessment basis (if they are not an old age pension saver) or 12.50% of the assessment basis (if they are an old age pension saver – Pillar II), and to compulsory old age pension savings, 5.50% of the assessment basis;
• 6% of the assessment basis to invalidity insurance;
• 4.75% of the assessment basis to the solidarity reserve fund.

Invalidity insurance contributions are not paid by a voluntarily insured person who is insured for old age and has already been awarded an old age pension or an early old age pension. Invalidity insurance contributions are also not paid by a voluntarily insured person who is insured for old age, is a beneficiary of a service pension and has reached pensionable age.

For the purposes of paying invalidity insurance contributions, the following legal effects apply:

• reaching pensionable age – this occurs on the date determined by the Social Insurance Agency as the date pensionable age is reached, at the earliest on the date when it was determined;
• awarding of a pension – this occurs on the date of issuing the decision awarding the pension.

Persons voluntarily insured for unemployment pay unemployment insurance contributions of 2% of the assessment basis.

How is voluntary insurance paid?

What conditions apply ?

• You pay once a month – always retrospectively for the previous month.
• Payment must always be made by the eighth day of the calendar month (i.e. you must pay the payment by 8^th February to have the insurance paid for the month of January).

 

More information on the payment of contributions: Branch Account Numbers and Payment Identification

How do I find out how much I should pay?

• You determine the amount of the contributions yourself.
• In order to be able to calculate it, you need to determine the amount of the assessment basis. The amount of your contributions and the insurance package you have chosen will be based on its amount.
• Individual insurance policies have their own rates, which you have to follow when calculating.

What will be my assessment basis for voluntary insurance?

The one you determine. However, you must remain within the limits of the minimum and maximum monthly assessment basis. The insurance package you have chosen and the applicable rates for each type of insurance will also be decisive.

How do I make the payment?

1

You can pay contributions in any of the following ways:

• by bank transfer (payment order at the bank); 
• by postal order; 
• by bank card at a Social Insurance Agency branch.

2

When making the payment, always enter the correct payment identification details:

• the variable symbol assigned to you by the Social Insurance Agency;
• the specific symbol identifying the period for which contributions are paid (e.g. for July 2023 this is 072023 or 202307); 
• for a standing payment order, the specific symbol is 88.

3

Always pay the contribution within the time limit

by the eighth day of the following calendar month. 

 

 

IMPORTANT INFORMATION:

The assessment basis changes each year on 1^st January. The amount is published by the Social Insurance Agency on its website (based on average gross wage in the Slovak economy, calculated by the Statistics Office of the Slovak Republic). You need to keep track of the amount, especially if you are paying contributions from the minimum basis, so that you don’t pay too little when the minimum base increases. If you need to change the payment order you have set at your bank, you must do so by 8^th February (in order to pay the contribution for January).

USEFUL TIP:

To calculate the contribution amount, you can use the calculator on the Social Insurance Agency website: Calculator for Indicative Calculation of Contributions for a VIP/SZČO