Pay insurance premium - Employee

The employee pays the insurance premium (paid by the employer):

• for sickness insurance 1.4% of the assessment basis,
• for old-age insurance 4% of the assessment basis,
• for invalidity insurance 3% of the assessment base,
• for unemployment insurance 1% of the assessment basis.

Unemployment insurance does not apply to an employee who is a judge, prosecutor, to an accused in custody and to a sentenced person serving a prison sentence, to a natural person who has been awarded an old-age pension, early old-age pension or invalidity pension due to a decrease in the ability to perform gainful activity by more than 70%. It also does not apply to a natural person who has been awarded an invalidity pension and has reached pensionable age.

Invalidity insurance premium is not paid by an employee who is pension insured after being awarded an old-age pension or an early old-age pension. Invalidity insurance premium is also not paid by an employee who is pension insured, is the recipient of a service pension and has reached pensionable age.

For the purposes of paying invalidity insurance premium and unemployment insurance premium, the following legal effects apply:

• reaching the pensionable age which occur on the day that Social Insurance Agency has determined as the date of reaching the pensionable age, 
• pension awarding which occur on the date of the decision on pension awarding.

Disclosure of information about the employee's pension for the purpose of non-payment of social insurance premium

From June 1, 2022, the Social Insurance Agency makes available to the employer in electronic form, without the employee's consent, information about the employee, which is necessary to determine the period during which the employee is not obliged to pay sickness insurance premium, pension insurance premium and unemployment insurance by reason of having been awarded an old-age pension, early old-age pension or invalidity pension, including the date when the decision on awarding this pension has been issued. This information is automatically made available to the employer by the Social Insurance Agency in the electronic services system of the Social Insurance Agency.
Sickness insurance premium, pension insurance premium and unemployment insurance premium is paid by the employer on behalf of the employee. The employer will deduct the premium for individual types of social insurance that the employee is required to pay. 

If the insuree performs several activities of an employee, the order of obligations to pay premium for sickness insurance, pension insurance and unemployment insurance for the employee is determined by the amount of their assessment basis. It proceeds from the highest assessment basis to the lowest assessment basis. If the amount of the assessment bases of the employee is the same, the priority obligation to pay insurance premium for sickness insurance, pension insurance and unemployment insurance for the employee is linked to the assessment basis reached at the employer with which the employee's insurance was established earlier. If the employee simultaneously performs the activities of a self-employed person with mandatory sickness insurance and mandatory pension insurance, the sickness insurance premium and the pension insurance premium is always paid preferentially from the assessment basis achieved from the performance of the employee's activity. If the insured performs the activity of an employee, the activity of a self-employed person with mandatory sickness and compulsory pension insurance and is also a voluntarily insured person, sickness insurance premium, pension and unemployment insurance premium is always paid preferentially from the assessment basis achieved from the performance of the activity of an employee and self-employed person.
 

The employee is exempted from the obligation to pay insurance premiums during the period in which:

1. receives maternity benefit, 
2. they would continue to be entitled to maternity benefit, if the right to maternity benefit did not commence due to failure to meet the condition of completing at least 270 days of sickness insurance according to Art. 48 (1) or Art. 49 (1) of the Act on Social Insurance.

This means that they will have an exempted obligation to pay insurance premium during the period during which they do not receive maternity benefit, while their entitlement to maternity benefit would continue and the only reason for not awarding maternity benefit is that they did not complete the necessary 270 days of sickness insurance.

Exemption from the obligation to pay insurance premium will last for the same period and under the same conditions as the entitlement to maternity benefit would otherwise last, i.e. the conditions for duration of the entitlement to maternity benefit are the conditions for the duration of exemption from the obligation to pay insurance premium. The conditions for the duration of exemption from the obligation to pay social insurance premium are, for example, child care, duration of the status of another insuree, age of the child cared for by another insuree, absence of income for work performed from the insurance from which you claimed maternity benefit.

The condition of child care is assessed individually in each case. If the insuree performs a gainful activity in addition to taking care of a child (regardless of whether it is a new employment relationship or a business), the Social Insurance Agency must evaluate whether the time of work, even in the home environment, allows taking care of the child, i.e. whether it is realistic for the insuree to take full care of the child in addition to working. Child care must be provided personally and around the clock, i.e. is irreplaceable by another person and the person must take care of the child on a daily basis. At the same time, the Social Insurance Agency must also investigate whether there has been a decrease in the insurer’s income, since maternity benefit is provided as a replacement for lost or reduced income.

• from the first day of the need for personal and all-day care of a natural person referred to in Art. 39 (1) a) the first point or the need for personal and all-day care for the child (Art. 39 (1) b) until the end of the need for this treatment or the need for this care, no later than the 14th day of this nursing or this care,
• during the period during which they are recognized as temporarily incapable of work, and during the period during which rehabilitation or retraining is paid,
• in the period during which they have an excused absence from work due to participation in a strike,
• from the first day of personal and full-day care of a natural person who requires nursing by another natural person due to the need to provide personal care in the person's natural environment until the end of this nursing, up to the 90th day of this nursing at the latest.
   

GOOD ADVICE:

In the Insurance Premium Payment Table (SK), you will find clearly arranged insurance premium rates paid by the employee and the employer to the Social Insurance Agency.