Employers’ Reporting Obligations to the Slovak Social Insurance Agency (21.10.2026)

Registering employees with the Slovak Social Insurance Agency is a routine part of HR and payroll administration. However, employers' obligations do not end when an employee joins the company. It is equally important to report relevant changes throughout the employment relationship.

Since August 2026, employers have also been required to report how employees receive their salaries. Below, we outline the key requirements, deadlines and common situations that HR and payroll teams should keep in mind.

Employee Analytical Data: An Obligation That Is Easily Overlooked

The obligation to report analytical employee data to the Slovak Social Insurance Agency has been in place since 2023. Nevertheless, changes to employment conditions may be recorded in a company's internal systems without being reported to the Agency.

Employers are required to report three categories of analytical data:

When registering a new employee, this information is provided through the Registration Form for Individuals (Registračný list FO – prihláška, RLFO).

However, the reporting obligation continues throughout the employment relationship. If any of these details change, the employer must notify the Social Insurance Agency accordingly.

When and How Should Changes Be Reported?

Changes to analytical employee data must be reported using the RLFO – Change (Registračný list FO – zmena) form.

Typical situations include:

• a change in the employee's agreed place of work,
• an adjustment to agreed weekly working hours,
• a change in the agreed type of work performed.

These changes must be reported no later than the deadline for the next applicable submission to the Social Insurance Agency. This may be the Monthly Insurance Contributions Report, another applicable insurance contributions report, or an RLFO – Change form submitted for another reason.

If the same analytical data item changes more than once before the next reporting deadline, only the latest valid information needs to be reported.

New Requirement for 2026

Salary Payment Details Must Also Be Reported from August 2026

As of 1 August 2026, the information employers must provide when registering new employees with the Slovak Social Insurance Agency has been extended.

The RLFO – Registration form must now also specify how the employee's salary is paid:

• Payment by bank transfer – the employee's bank account number in IBAN format. For foreign bank accounts, the account name and SWIFT/BIC code must also be provided.
• Cash payment – confirmation that the employee receives their salary in cash.

Employers were also required to report salary payment details for existing employees covered by the transitional arrangements, with a deadline of 31 July 2026.

One of the objectives of this requirement is to simplify administrative procedures related to sickness benefit payments. The Social Insurance Agency can use information already provided by employers, reducing the need for repeated submissions.

In practice, this means that updating bank account details in the internal payroll system is not enough. The change must also be reflected in the relevant notification submitted to the Social Insurance Agency.

Accurate Reporting of Working Hours Also Matters

Employers should also pay attention to the number of hours reported in the Monthly Insurance Contributions Report and other relevant insurance contribution statements.

Reported hours must comply with the applicable reporting rules and correspond to the assessment base for social insurance contributions in the relevant month. This may include not only hours actually worked, but also certain paid absences, such as annual leave for which salary compensation is provided.

Inconsistencies between internal payroll records and submitted reports may require additional checks or corrections.

The Biggest Risk? Changes That Remain in Internal Records

Most companies have established procedures for registering new employees with the Social Insurance Agency. However, changes occurring during the employment relationship often require greater attention.

An employee moves to part-time work, changes their role, transfers to another workplace or updates their bank account details. Although these changes may be correctly recorded in HR and payroll documentation, they are not necessarily reported to the Social Insurance Agency.

Employers should establish clear responsibilities for recording changes, submitting notifications and monitoring compliance with statutory deadlines.

Are Your Employer Reporting Obligations Under Control?

Increasing administrative requirements place greater demands on coordination between HR and payroll teams. Even a routine change in employment conditions may trigger an additional reporting obligation towards the Slovak Social Insurance Agency.

Does your company have processes in place to ensure that all relevant changes to employee information are reported accurately and on time?

Sources: Reporting Analytical Employee Data and Changes to Salary Payment Reporting – Slovak Social Insurance Agency (official guidance in Slovak).