In Slovakia, the Rules for Interaction Between Sole Traders and Social Insurance Will Be Updated
From August 2026, Slovak entrepreneurs (SZČO) who temporarily suspend their activities (pozastavenie živnosti), will no longer be required to independently inform Sociálna poisťovňa about the cessation or resumption of mandatory social insurance — this information will be received automatically by the state service.
What Changes
The new regulation comes into effect on 1 August 2026 and concerns entrepreneurs operating based on a business licence (živnostenské oprávnenie).
Previously, an entrepreneur had to independently notify the regional branch of Sociálna poisťovňa within 30 days after suspending their activities. Now this procedure changes: the insurance company will itself record the start and end of the break in mandatory insurance and inform the entrepreneur.
Notification from Sociálna poisťovňa will be received within 20 days. No additional actions will be required from the entrepreneur.
Exceptions to the Rule
However, the new rules will apply with a caveat. Notification from Sociálna poisťovňa about the suspension of activities will not be required only from those entrepreneurs who have no other grounds for conducting independent activities – for example, working as a lawyer, notary, doctor, or architect. Otherwise, the rules remain the same — such an entrepreneur must independently notify about the suspension of activities within 30 days.
Entrepreneurs must also independently notify Sociálna poisťovňa in certain situations that affect insurance. For example, in cases of long-term incapacity, receiving parental allowance, or other special life situations prescribed in the social insurance law.
It is also important that the new rules do not have retroactive effect. This means that if an entrepreneur suspended or resumed živnosť before 1 August 2026, they will also be required to independently notify Sociálna poisťovňa within 30 days.
How It Will Work in Practice
Sociálna poisťovňa has provided several typical examples to help understand how the new rules will work.
For example, if an entrepreneur suspends their activities from 5 August 2026 and has no other grounds for conducting independent activities, Sociálna poisťovňa will itself register the occurrence of the break in insurance and send them a notification within 20 days.
If such an entrepreneur later resumes activities, the insurance company will also independently notify about the resumption of the mandatory insurance period.
A situation may arise where an entrepreneur suspended their activities even before they were obliged to pay social contributions. For example, živnosť was established on 15 March 2026, but mandatory insurance was to begin only on 1 September 2026, and activities were suspended as early as 1 July 2026.
In such a case, from the start of the mandatory insurance period, the break in it also begins immediately — Sociálna poisťovňa will independently notify the entrepreneur by 21 September 2026.
If the entrepreneur still has another valid basis for working as SZČO, then a simple suspension of sole trader activities does not yet mean the cessation of insurance. For example, if a person suspends their sole trader activities from 5 August 2026 but continues activities under another licence, the obligation to pay social contributions does not disappear. It will only disappear after the cessation of the second activity, and in such a situation, the entrepreneur will be required to notify the insurance company independently.