Which persons are compulsorily insured for pensions (state insured persons)?
The following persons are covered by compulsory pension insurance from 1 January 2026 (state insured – do not pay insurance contributions):
- a natural person pension insured as an employee or self-employed person during the period in which they are provided with maternity leave;
- a natural person (parent or adoptive parent of a child, or his/her spouse, a person to whom the child was entrusted for care replacing parental care based on a decision of the competent authority) who properly cares for a child up to six years of age;
- a natural person who properly cares for a child with a long-term adverse health condition up to 18 years of age;
- a natural person who is provided with a cash allowance for care;
- a natural person who, under a contract on the provision of personal assistance, is to provide personal assistance to a natural person with a severe disability for at least 140 hours per month;
- a natural person who is paid an accident annuity pursuant to Section 88 of the Social Insurance Act until reaching retirement age or until the early retirement pension is granted;
- a soldier in voluntary military training according to a special regulation;
- a natural person who has been granted a compensatory allowance.
Based on documents from the Central Office of Labour, Social Affairs and Family, the Social Insurance Agency automatically registers the following categories of persons as state insured persons:
- A natural person caring for a child under six years of age
- Natural person caring for a child with a long-term adverse health condition,
- A natural person with a carer's allowance and a person providing personal assistance to the disabled
- A natural person who has been granted a compensatory allowance
- A soldier undergoing voluntary military training
A state insured person is therefore also a soldier in voluntary training, for whom mandatory pension insurance of a state insured person arises from the day on which the event conditioning mandatory pension insurance occurred and ceases on the day on which the event conditioning mandatory pension insurance ceased.
Information about a soldier in voluntary military training is sent to the Social Insurance Agency by the Ministry of Defence of the Slovak Republic, therefore, soldiers in voluntary military training do not have to register with the Social Insurance Agency as state insured persons. The Social Insurance Agency also registers them automatically.
Until December 31, 2025, the state paid pension insurance contributions for state insured persons as follows:
- for old-age insurance in the amount of 18% of the assessment base;
- for disability insurance in the amount of 6% of the assessment base;
- to the solidarity reserve fund in the amount of 2% of the assessment base.
The assessment base from which the state paid pension insurance contributions until 31 December 2025 was defined as follows:
- for a person who properly cares for a child during the period in which maternity leave is provided, and for a person caring for a child under the age of six or a child with a long-term adverse health condition – monthly 60% of one twelfth of the general assessment base that was in effect in the calendar year that is two years prior to the calendar year for which the contribution is paid;
- for persons who are provided with a care allowance, personal assistants, soldiers in voluntary military training, individuals who are granted a compensatory allowance and for individuals who are members of a church, religious or charitable community (only in 2023) and perform work for them without the right to income – the minimum assessment base.
From 1 January 2026, the state does not pay pension insurance contributions for state insured persons even for the period before 1 January 2026, i.e. in the case of retroactive establishment of their pension insurance before 1 January 2026, but the contribution is considered to have been paid.
For a state insured person who is a saver (i.e. a person participating in old-age pension savings), the state is obliged to pay and transfer mandatory contributions to old-age pension savings for the period of mandatory pension insurance before 1 January 2026, i.e. in the event of retroactive establishment of their pension insurance before 1 January 2026.