Build Slovak Social-Insurance Statement of Irregular Contributions (VPP XML)

Skill: Convert irregular / period incomes into a Sociálna poisťovňa VPP statement

Region: Slovakia (Slovensko) Category: Social security Does: Takes irregular or period (non-monthly) incomes and assembles the VPP (Výkaz poistného a príspevkov) XML — the statement of insurance premiums and contributions for irregular incomes — for electronic submission to the Sociálna poisťovňa via its e-Služby (Elektronické služby) portal. Spec: Sociálna poisťovňa VPP XML + XSD (current v2026 schema)

The VPP reports contributions on irregular incomes and incomes paid for multiple/closed periods — typically incomes paid to persons whose insurance has already ended, retroactive payments, and certain agreement (dohoda) incomes — that fall outside the regular MVP (Mesačný výkaz). It pairs with the registration form RLFO (enrol/dereg) and the monthly MVP. The schema is versioned (v2026) — validate against the current XSD. Element names below follow the VPP form, not a verbatim XSD.

When this applies

• An employer files the VPP when it pays irregular income or income attributable to periods other than the current month (e.g. after the insurance relationship ended, retroactive or one-off payments), for which the regular MVP is not used.
• It is filed by the statutory deadline tied to the payout (generally with the employer's contribution due date for the relevant month — confirm).
• A correction is filed by submitting an adjusted VPP for the affected person/period.

Structure (FORM → XML)

Hlavička / header   employer IČO + Sociálna poisťovňa employer number (variabilný symbol), period
Per insured (poistenec) — repeating:
   identification (rodné číslo / BIČ), name
   priznané obdobie   period(s) the income relates to
   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
Súčet / totals      Σ per fund and grand total → amount payable

Data rules

• Contribution = assessment base × the fund rate; rates differ by fund and by employee vs employer side — verify the current rates. The maximum monthly assessment base cap applies per fund (accident insurance is uncapped) and is assessed against the period the income relates to.
• Identify the correct period(s): irregular income is generally apportioned to the period it was earned, which drives the applicable base cap and rates.
• RLFO first: the person's insurance relationship must have been registered (RLFO); the VPP can cover a relationship that has already ended.
• Per-insured detail must sum to the employer totals per fund; grand total = amount payable.
• Amounts in EUR to cent precision.

Worked example (outline)

Hlavička: IČO=12345678, employer no.=1234567890, period 2025-05 (v2026 schema)
Insured: rodné číslo …, income for period 2025-02, base 800.00 EUR
   pension, disability, sickness, unemployment, guarantee, accident, reserve fund
   employee side + employer side per fund
Totals: Σ per fund → amount payable

Emitted as the VPP XML and submitted via Sociálna poisťovňa e-Služby, alongside the regular MVP and any RLFO events.

Validation checklist

• Current VPP XSD (v2026) used; employer IČO + employer number and period correct
• Income correctly routed to VPP (irregular / closed-period) rather than the regular MVP
• Each insured registered via RLFO; identification valid; relevant period(s) stated
• Per-fund base × rate correct; employee vs employer split right; base cap applied (accident uncapped)
• Per-insured detail sums to employer totals; grand total = amount payable
• EUR amounts; submitted via e-Služby by the deadline

Last updated: 2026-06-04 — confirm the current schema/version, rates, maximum assessment base, identifiers, rounding, and deadline against current Sociálna poisťovňa (socpoist.sk) guidance before use.