What’s New: Social Insurance and Meal Allowances

Dear clients and partners,

In light of the approved legislative changes, we would like to present you with an overview of the key adjustments that will affect your payroll processes and communication with the Social Insurance Office as of 2026.

These changes mark another important step toward the digitalization of processes between employers and the Social Insurance Office. They also include an increase in meal allowances and employer meal contributions effective 1 December 2025, in line with the statutory mechanism for travel-allowance adjustments.

The main changes include:

• The abolition of Pension Insurance Records (ELDP)

• Expanded obligations in the Registration Form of a Natural Person (RLFO)

• An increase in meal allowances and employer meal contributions as of 1 December 2025,

Abolition of Pension Insurance Records (ELDP)

Based on the amendment to Act No. 461/2003 Coll. on Social Insurance, the obligation to submit Pension Insurance Records (ELDP) to the Social Insurance Office will be abolished as of 1 January 2026.

Under the transitional provision (§ 293gl of the Social Insurance Act), employers are required to submit ELDP retrospectively for periods prior to 1 January 2026. The filing deadlines depend on the employer’s headcount as of 31 December 2025:

New data in the Registration Form of a Natural Person (RLFO)

With effect from 1 April 2026, employers will be required to indicate, upon registering an employee, either:

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

Any subsequent change in payment method or bank account must be reported via RLFO – Change within 10 calendar days.

Transitional period (1 Nov 2025 – 31 Mar 2026):

During this period, employers must also provide payment-method and account details for all existing employees, and the same 10-day reporting deadline applies.

This setup also supports the electronic sick leave (ePN) process: once an account is registered, employers will no longer be required to send separate wage-payment notifications for each case of sick-leave.

Increase of meal allowances as of 1 December 2025

New amounts of meal allowances have been set by the Ministry of Labour and Social Affairs of the Slovak Republic by means of Measure. No. 280/2025 Coll. The new amounts shall apply from 1 December 2025.

The measure changes the value of the meal allowance depending on the length of the domestic business trip. The amounts of the meal allowance have been set as follows:

This adjustment also implies an increase in the minimum meal voucher value to EUR 6.98 (previously EUR 6.60).

Financial contribution to meals from 1 December:

• At least: EUR 3.84 (55% of the minimum voucher value),
• At most: EUR 5.12 (55% of the daily allowance for a 5–12 hour trip).

Please note that this change may require an update to your internal directive governing employer meal contributions (e.g., minimum/maximum contribution settings, use of the social fund, or employee benefits).

We are preparing for you:

• Event for clients: Company Cars in 2026: Key Changes and What They Mean for You? (11.11.2025,9:00-11:00)
• Event for clients: WinterMeetUp with LeitnerLeitner (26.11.2025, 10:00-12:00)