Build Slovak Social-Insurance Monthly Statement (MVP XML)

Skill: Convert payroll into a Sociálna poisťovňa monthly contributions statement

Region: Slovakia (Slovensko) Category: Social security — Sociálne poistenie (MVP) Does: Takes a month's payroll and assembles the MVP (Mesačný výkaz poistného a príspevkov) XML — the monthly statement of social-insurance contributions — for electronic submission to the Sociálna poisťovňa via its e-Služby (Elektronické služby) portal. Spec: Sociálna poisťovňa MVP XML + XSD (v2026 schema from ≥ 01/2026)

The MVP is the recurring monthly social-insurance statement covering pension, sickness, disability, unemployment, guarantee, accident, and reserve-fund contributions per insured employee and in total. It pairs with the registration form RLFO (employee enrol/dereg) and the VPP (statement for irregular incomes). The schema is versioned (v2026) — validate against the current XSD. Element names below follow the MVP structure.

When this applies

• An employer files the MVP for each calendar month by the statutory deadline (generally the employer's payday-linked due date, with the statement and payment due shortly after the period — confirm).
• Each insured employee's assessment base and per-fund contributions are reported, then totalled for the employer's payment.

Structure (MVP → XML)

Header        employer ID (IČO) + Sociálna poisťovňa employer number (variabilný symbol), period
Per insured (poistenec) — repeating:
   identification (rodné číslo / identifier), name
   assessment base (vymeriavací základ)
   per-fund contributions:
      pension (starobné), disability (invalidné), sickness (nemocenské),
      unemployment (poistenie v nezamestnanosti), guarantee (garančné),
      accident (úrazové), reserve fund (rezervný fond solidarity)
   employee vs employer split
Totals        Σ per fund and grand total → amount payable

Calculation rules

• Contribution = assessment base × the fund rate; rates differ by fund and by employee vs employer side (verify the current rates). The assessment base is capped at the maximum monthly assessment base (multiple of the average wage) for most funds — accident insurance is uncapped.
• Per-insured detail must sum to the employer totals per fund; the grand total is the amount payable to the Sociálna poisťovňa.
• RLFO first: an employee must be registered (RLFO) before appearing on the MVP; enrol/dereg events are filed separately.
• VPP is used for irregular/period incomes outside the regular monthly MVP.
• Amounts in EUR to cent precision.

Worked example (one employee, outline)

Header: IČO=12345678, employer no.=1234567890, period 2025-05 (v2026 schema once effective)
Insured: rodné číslo …, base 1,000.00 EUR
   pension, disability, sickness, unemployment, guarantee, accident, reserve fund
   employee side + employer side per fund
Totals: Σ per fund → amount payable

Emitted as the MVP XML and submitted via Sociálna poisťovňa e-Služby.

Validation checklist

• Current MVP XSD (v2026) used; employer IČO + employer number and period correct
• Each insured registered via RLFO before inclusion; identification valid
• Per-fund base × rate correct; employee vs employer split right; maximum assessment base applied (accident uncapped)
• Per-insured detail sums to employer totals per fund; grand total = amount payable
• Irregular incomes routed to VPP, not the regular MVP
• EUR amounts; submitted via e-Služby by the deadline

Last updated: 2026-05-31 — Sociálna poisťovňa rates, the maximum assessment base, and the MVP schema change (v2026 from 01/2026); confirm the current rates, base cap, schema version, and deadline against current Sociálna poisťovňa (socpoist.sk) guidance before use.