Social security for employees with regular or irregular income
As a general rule, employees working in Slovakia are subject to the Slovak social security system, irrespective of their nationality. However, exceptions may apply under EU social security coordination rules or international social security agreements where the legislation of another country is determined to be applicable.
Where Slovak social security legislation applies, the employee is covered by the relevant branches of compulsory social insurance. Social insurance contributions are paid by both the employee and the employer. The employer calculates and deducts the employee's contributions from their remuneration and pays them, together with the employer's contributions, to the Social Insurance Agency.
The employer is responsible for registering the employee with the Social Insurance Agency and for fulfilling the related reporting and contribution obligations.
For persons moving within the EU/EEA/Switzerland, EU social security coordination rules determine which country's social security legislation applies. One of the fundamental principles is that a person is subject to the legislation of only one country at a time. As a general rule, this is the country where the person actually works.
Special rules apply, in particular, to posted workers and persons who normally work in two or more countries. In such cases, the applicable legislation is determined according to the EU coordination rules. The Portable Document A1 (PD A1) certifies which country's social security legislation applies.
See more information in the section Social security coordination within EU/EEA/Switzerland.
For third-country nationals, the applicable social security rules depend on the person's individual situation and on whether an international social security agreement applies.
Where Slovakia has concluded a bilateral social security agreement with the relevant country, the agreement may determine which country's social security legislation applies and how social security rights are coordinated. Where no applicable agreement or other coordination rules apply, Slovak social security legislation generally applies to employment carried out in Slovakia.
See more information in the section Social security for third country nationals.
State social support is separate from the social insurance system. Foreign nationals may be entitled to individual state social support benefits if they meet the conditions laid down for the particular benefit. These may include requirements concerning residence in Slovakia, family circumstances and other specific conditions.
See more information in the section Social security system in Slovakia.