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ELDP 2026: Submission Deadline Is 30 September

Does the ELDP deadline apply to your company? Find out who must submit the records, what to check and what to do if an ELDP contains errors.
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ELDP: Deadline for Employers to Submit Pension Insurance Records Is Approaching

 

Employers with up to and including 500 employees who have not yet submitted pension insurance records (ELDP) for the period up to 31 December 2025 should take note. The deadline for fulfilling this obligation is 30 September 2026.

 

Who does the deadline apply to?

The obligation applies to employers with no more than 500 employees who have not yet submitted the relevant ELDP records.

Pension insurance records must be submitted for employees whose legal relationship with the employer was still in effect as of 31 December 2025. The ELDP records are submitted to the Slovak Social Insurance Agency in the standard manner.

 

Submitting the ELDP is not the final step

If you have already submitted the records, we recommend checking their status in the electronic services of the Slovak Social Insurance Agency.

In particular, check:

  • whether the ELDP was successfully processed,
  • whether it was marked as containing an error,
  • whether a corrected ELDP needs to be issued.
 

What should you do if an ELDP contains an error?

If your check shows that a pension insurance record has been marked as incorrect, you should prepare a corrected ELDP and submit it without delay.

Checking previously submitted records well in advance can help prevent unnecessary complications in processing the data and avoid having to resolve discrepancies immediately before the deadline.

 

Why are correct ELDP records important?

The information contained in pension insurance records is used to complete insured persons' records and serves as an important source of information when processing pension entitlements.

Complete and accurate information therefore helps ensure that the Slovak Social Insurance Agency has the necessary pension records available and can process them without unnecessary complications.

Don't leave your ELDP check until the last few days

Check the status of submitted pension insurance records and any error notifications well in advance. If you need assistance with ELDP or your payroll agenda, our experts are ready to help.

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In summary

Employers with no more than 500 employees have until 30 September 2026 to fulfil this obligation. If you have already submitted your ELDP records, remember to check whether they have been successfully processed. If a record contains an error, a corrected ELDP should be prepared and submitted without delay.

 
 

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