SK Monthly Health Insurance Statement (dávka 514)
The monthly výkaz preddavkov na poistné for a Slovak health insurer (VšZP, Dôvera, Union) in the common dávka 514 format, built from the month's payslips and exported as XML.
| Version | 19.0.1.2.1 |
|---|---|
| Edition | Community and Enterprise |
| Licence | AGPL-3 |
| Requires | l10n_cssk_payroll_declaration_base, l10n_sk_base |
What it is for
Every month the employer reports to each health insurer the health insurance advances (preddavky na poistné) it pays for its employees and for itself: the mesačný výkaz preddavkov na poistné. All three Slovak insurers — VšZP (25), Dôvera (24) and Union (27) — accept it in the same electronic format, dávka 514.
This module builds the dávka 514 from the payslips of the month and exports
it as an XML file to upload through the insurer's electronic branch. Payslips
are read through
l10n_cssk_payroll_declaration_base,
so it works with either Slovak payroll engine — see
the Slovak payroll guide.
Legal background
References are to the Health Insurance Act (zákon o zdravotnom poistení).
- The statement. The employer reports to the competent health insurer the advances for the calendar month, broken down by the employees for whom it pays them and for the employer itself (the mesačný výkaz). It states the total income, the income for and the amount of the deductible item, tax- exempt payments, the assessment base and the advance, and must be sent electronically — § 20 ods. 1.
- The due date of the advances. The employee's and employer's advances are due on the day fixed for paying out the employees' income for the month; if no such day is fixed, on the last day of the following month — § 17 ods. 1.
- Corrections. Data the insurer rejects in its error report (chybový protokol) must be corrected electronically within 30 days of receiving it — § 24 ods. 1 písm. m).
Setting it up
On the company:
| Value | Where | Used as |
|---|---|---|
| Company ID (IČO), 8 to 12 digits | company form | IDCode, CompanyIDCode |
| DIČ, 10 digits | company form (from the Slovak base module) | CompanyIDTaxCode |
| Health payer number | company form, or the dávka 514 form | CodeOfPayer — the number the insurer assigned to the employer |
| Health insurer (dávka 514) | company form | the default insurer of a new statement (VšZP if not set) |
| a bank account | the company's contact | IBAN — the first account is used |
Both health fields sit on the company form, tab Payroll Reporting, group Health insurance (dávka 514). The Health payer number can also be filled in on the dávka 514 form itself; it is stored on the company either way, so it is entered once (changing it needs the right to edit companies).
Every employee on the statement needs the birth number in Identification No, and should carry their Health insurer (SK), next to it on the Personal tab. Each dávka 514 takes only the employees insured with the insurer it is addressed to; an employee whose insurer is left empty counts as insured with the company's default insurer (VšZP unless changed). Set the insurer on every employee rather than relying on the default.
Preparing the statement
Payroll Declarations → SK dávka 514 (health), then New.
- Choose the Health insurer, the Year and the Month. Payment
Date gives the day of payment reported in
DateOfPayment; left empty, the last day of the month is used. - Click Generate. The module takes the company's confirmed payslips whose period ends in the month, builds one row per employee and renders the XML.
- Upload the file through the insurer's electronic branch and click Mark Submitted. Reset to Draft reopens it.
Generation stops if the IČO, the DIČ, the payer number or the insurer is missing, if an employee has no valid birth number, or if there are no payslips for the month.
What the statement contains
| Part | Content |
|---|---|
Identification |
type 514, character N, IČO, payer number, the insurer's four-digit code (2500, 2400, 2700), date of sending, serial number 1, number of rows |
CorporateBody |
period, day of payment, company name, IČO, payer number, DIČ, IBAN |
InsuranceBody |
employer totals: number of employees, days, income, assessment base, employer and employee advances, top-up, total |
PersonData |
per employee: birth number, days, the employer's and employee's rate, income, assessment base, advances, top-up |
The amounts come from the payslip lines: HEALTHEMPLOYER (employer's advance), HEALTH (employee's advance) and the health minimum-base top-up (HEALTHDOPLATOK or HEALTH_DOPLATOK, depending on the engine). The assessment base and the income are the employee's GROSS. The rates are not read from a table: they are worked back as advance ÷ base.
Checking the file. The official schema 514-2023.xsd contradicts itself
(patterns that admit only one digit in fields that must be 8 to 12 characters
long, impossible numeric limits), so no real file can pass it. The module
therefore runs it without stopping and checks the structure instead: the root
element, the three header blocks and that the number of rows matches.
Limitations
- The insurer is a property of the employee, not of the month. A change of insurer during the year (allowed once a year, from 1 January) has to be recorded on the employee before generating; past statements are not recomputed.
- The assessment base is the payslip's GROSS, not a base computed under the Health Insurance Act; the rate shown is derived from it.
- Every employee counts as a full calendar month of days, and everyone is reported in the first group (the second group of counts and bases is always zero).
- Only a regular statement (N) with serial number 1. Corrections after an error report must be made through the insurer's electronic branch.
- Because the official schema cannot be applied, the module cannot guarantee that the insurer will accept the file. Reconcile the first statement with the insurer.