New rules for employee incapacity for work in 2026

The National Council of the Slovak Republic has adopted several changes concerning temporary incapacity for work (PN) of employees, effective from January 1, 2026, and April 1, 2026. This article provides a summary of these changes.

CHANGES ADOPTED FROM JANUARY 2026

I. Extension of the period during which the employer pays income compensation during the employee's incapacity for work

From January 2026, the costs incurred by employers for paying their employees' incapacity for work will increase slightly. The new legislation extends the period during which employers will pay income compensation for temporary incapacity for work from 10 days to 14 days.

The Social Insurance Agency will thus pay sickness benefits to the insured person from the 15th day of temporary incapacity for work.

What happens if an employee's temporary incapacity for work arises in 2025 and continues into 2026 ?

An employee's incapacity for work that arises before January 1, 2026, and continues after December 31, 2025, will be subject to the legislation in force until December 31, 2025.

Example based on the legislation in force until December 31, 2025:

An employee became incapacitated for work on December 29, 2025, and the incapacity for work lasts until January 10, 2026.

The employer pays the employee income compensation for the first 10 calendar days, i.e. from December 29, 2025, to January 7, 2026. From the 11th day of the employee's temporary sick leave, i.e. from January 8, 2026, to January 10, 2026, the Social Insurance Agency will pay the sickness benefit.

Example based on legislation effective from January 1, 2026:

An employee became unable to work on January 2, 2026, and the sick leave lasts until January 20, 2026.

The employer pays the employee income compensation for the first 14 calendar days, i.e. from January 2, 2026, to January 15, 2026. From the 15th day of the employee's temporary sick leave, i.e. from January 16, 2026, to January 20, 2026, the Social Insurance Agency will pay the sickness benefit.

II. Abolition of the exemption from paying social insurance contributions

From January 2026, the exemption from paying insurance contributions for employees and employers during temporary incapacity for work, caring for a family member, or receiving maternity benefits will be abolished. Under the new rules, if an employee receives income (e.g., a special bonus for previous work achievements), such income will be considered the assessment base from which both the employee and the employer will pay social insurance contributions.

CHANGES ADOPTED FROM APRIL 2026

III. Changes in the payment of sickness benefits and reporting of employee account numbers

With effect from April 1, 2026, the Social Insurance Agency is introducing a new measure to reduce the administrative burden on employers when reporting their employees' data for the payment of sickness benefits.

The Social Insurance Agency will now pay sickness benefits, such as sickness, maternity, pregnancy, nursing, and compensation benefits, in the following ways:

• to a bank account,
• in the same way that the employer pays the employee's salary,
• to the address of permanent residence.

New obligations for employers from April 1, 2026

With the upcoming change, employers will have new obligations towards the Social Insurance Agency, which will change the existing payroll processes.

The way in which employers register new employees with the Social Insurance Agency will change from April 1, 2026. Under the new rules, they will also have to include information about the method of wage payment in the Registration Form for Natural Persons (RLFO-application). In practice, this means that employers will have to report:

• the employee's account number in IBAN format (for foreign accounts, also the account name and SWIFT/BIC code),
• or information that the employee's wages are paid in cash.

This information will be mandatory when registering a new employee in the social insurance system, i.e., when insurance begins after March 31, 2026. The employer must notify the Social Insurance Agency of any change in the method of paying the employee's salary within 10 calendar days via RLFO-change.

Transitional period November 2025 – March 2026 for fulfilling obligations in advance

Employers can fulfil these new reporting obligations in advance, during the transitional period, i.e. from November 1, 2025, to March 31, 2026.

During this period, they are required to notify the Social Insurance Agency of the employee's account number or information that they pay wages in cash for employees whose sickness insurance arose before November 1, 2025, or will arise during the transition period.

The employer shall make the notification via the RLFO-application/change form.

Any further changes to the method of wage payment must also be notified via the RLFO-change form.

If the employer uses the transition period for notification, they will benefit because, from the moment of notification, they will no longer have to send the Social Insurance Agency a confirmation of the last day of work and the method of wage payment for each temporary incapacity for work of an employee.