Changes in Social and Health Insurance 2021

Changes in health and social insurance from 1.1.2021

In addition to the changes in the provision of social benefits, the New Year also brings about an increase in minimum levies for sole traders. In our article we bring you an overview of other substantive changes.

Health insurance

Increase in minimum health levies for sole traders

From 1 January 2021 , the minimum monthly health contributions are increased for self-employed people from the current EUR 70.91 to EUR 76.44.

Introduction of additional electronization when visiting a doctor

From 2021, when visiting a doctor, it is to be possible to show the insured person's card also via a mobile app or by providing a social security number, which the doctor will be able to check in the health insurance system.

Social insurance

Increase in minimum social security contributions for sole traders

From 1 January 2021 , minimum monthly social contributions are increased for sole traders from the current EUR 167.89 to EUR 180.99.

Payment of social security contributions of sole traders

Self-employed persons who filed their income tax return for 2019 within an extended period after 31 March 2020 will pay social security contributions on the basis of this tax return from 1 February 2021. The Social Insurance Agency will notify these sole traders in writing of the new amount of social security contributions by 22 February 2021. The first new levy to the Social Insurance Agency will be paid by tradesmen by 8 March 2021.

The payment of social security contributions applies only to those sole traders who have generated incomes totalling more than EUR 6 078 for 2019.

Deferral of the payment of business levies

Employers and sole traders with a fall in sales above 40% were able to shift the payment of social security contributions for march, May, June and July to 31 December 2020 in 2020. Given the current unfavourable situation with regard to coronavirus, the payment of these levies is postponed until 30 June 2021.

At the same time, the deferral of the payment of social insurance premiums for the month of December 2020 is postponed until 30 June 2021.

Automatic check-out of the employer's social insurance

Under the new rules, the employer will no longer have to vote out of the social insurance scheme when he ceases to employ the last employee, but the Social Insurance Agency will automatically adjust it for it.

Abolition of the obligation to notify

Under the new rules, employers will not have to notify the Social Insurance Agency of changes in their employees' data, which are changes in surname, date and place of birth, place of residence. The Social Insurance Agency will obtain this data directly from the Register of Natural Persons. The abolition of this obligation to notify also applies to sole traders.

However, this obligation to notify the employer remains with employees who are not permanently or temporarily resident in Slovakia within eight days of the date on which the employer became aware of the change.

At the same time, the employer's obligation to notify the Social Insurance Agency of the start and end of maternity or parental leave for employees is abolished.

Ing the provision of infirmary

From 1 April 2021, the provision of "routine" infirmary (CZECH Republic) will be extended from 10 to 14 days. This benefit is currently paid for a maximum of 10 days, from April it will be extended to a maximum of 14 days.

Introduction of a new sickness benefit – pregnancy

From 1 April 2021, a new sickness benefit will also be introduced, which will be pregnancy.

Entitlement to the benefit arises from the 13th week of pregnancy. Those women who, at the date of entitlement to the pregnancy benefit, have been insured for at least 270 days in the last two years will be entitled to maternity benefit.

Finally, we would like to point out that we have mentioned the above changes in a simplified interpretation. When applying a specific provision of the law, we recommend that you always consult a tax advisor in advance.

If you have any questions, we are happy to make them available to you.

Mgr. Ing. Ľuboš Čandik
Author of the article
He studied corporate management at the University of Economics and the Faculty of Law in Bratislava. Since 2005, he has worked for several major tax consultancy companies of international focus. It focuses on income tax, VAT, international taxation, tax optimisation, social and health regulations, labour and business law. He has been tax adviser since January 2013. He speaks fluent German and English.

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