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New Obligation towards the Social Insurance Agency (5.2.2026)
New Obligation towards the Social Insurance Agency (5.2.2026)
What’s New in Payroll delivers a clear overview of current legislative changes, employer obligations, and practical payroll updates - straightforward, easy to understand, and without unnecessary theory.
Employers – New Obligation towards the Social Insurance Agency
Notification of the Salary Payment Method
Change to the Individual Registration Form (IRF)
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A new mandatory data field is introduced: method of salary payment
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cashless (to a bank account)
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in cash
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The information is reported via the IRF – registration/change:
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upon commencement of insurance
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- upon change of the salary payment method
Who Is Affected
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all employers
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employees in an employment relationship as well as those working under agreements
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regardless of the size of the organisation
Transitional Period
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runs from 1 November 2025 to 31 March 2026
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allows gradual completion of data without penalties
- employers have time to adjust payroll and HR processes
Impact on the Payment of Sickness Benefits
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The Social Insurance Agency will use the data from the Individual Registration Form to determine the method of payment of sickness benefits.
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Sickness benefits (sickness benefit, maternity benefit, pregnancy benefit, caregiving benefit, and compensatory benefit):
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will be paid in the same way as the salary,
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i.e. to a bank account or in cash, according to the reported data.
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Incorrect or missing data may result in:
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delays in benefit payments,
- the need for additional communication with the employer or the employee.
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Are you confident everything is set up correctly?
We’ll walk you through what needs to be adjusted to help you avoid errors.
Schedule a consultation and verify your setup
Benefits for Employers
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elimination of the obligation to send the Social Insurance Agency confirmation of the last day worked and the salary payment method for each employee’s temporary incapacity for work (ePN)
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faster and smoother payment of sickness benefits to employees
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fewer complaints and inquiries from employees
- lower risk of errors in benefit processing
Summary
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new data field in the Individual Registration Form
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transitional period until 31 March 2026
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direct impact on the method of payment of sickness benefits
- correct data = faster benefits, fewer issues
If you are interested in payroll or accounting advisory services, please do not hesitate to contact us via the attached form. We will be happy to get in touch with you promptly.