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SK Monthly Social Insurance Statement (MVP)

The monthly výkaz poistného a príspevkov for the Sociálna poisťovňa, built from the month's payslips — fund totals and a per-employee annex, exported as XML checked against the official schema.

What it is for

Every month a Slovak employer reports to the Sociálna poisťovňa what it owes in social-insurance premiums and old-age pension savings contributions: the Mesačný výkaz poistného a príspevkov (MVP, filed electronically as MVPP). The statement gives one employer/employee pair of amounts per fund and an annex with one row per employee.

This module builds that statement from the payslips of the month and exports it as an XML file you upload to the Sociálna poisťovňa portal. It reads the payslips through the shared l10n_cssk_payroll_declaration_base, so it works with either Slovak payroll engine — see the Slovak payroll guide.

Work agreements with an irregular income are reported on a different statement, the VPP — see l10n_sk_hr_payroll_vpp.

Legal background

References are to the Social Insurance Act (zákon o sociálnom poistení).

• The duty to file. Under § 231 ods. 1 písm. g) the employer must submit the výkaz poistného a príspevkov na starobné dôchodkové sporenie for each calendar month, within the due date of the premiums it pays, stating the day fixed for paying out the income that forms the employees' assessment base, broken down by employee and by fund (sickness, old-age and pension savings, disability, accident, guarantee, unemployment, short-time work support, solidarity reserve fund), and naming the natural person who deals with the Sociálna poisťovňa. A wrong statement is corrected with an opravný výkaz (point 2 of the same letter).
• The due date. Premiums the employer pays are due on the day fixed for paying out the employees' income; if no such day is fixed, on the last day of the following month — § 143 ods. 2.
• § 231 ods. 2 leaves the form and the way of sending it to the Sociálna poisťovňa, which publishes the XML schema this module validates against.

Setting it up

Two company values must be filled in before the first statement:

Fill in the Sociálna poisťovňa variable symbol on the MVP form itself. It is stored on the company and shared with the VPP, ELDP and RLFO modules, so it is entered once; changing it needs the right to edit companies.

For every employee on the statement, the birth number (rodné číslo, 9 or 10 digits; slashes and spaces are ignored) must be in the employee's Identification No field.

The phone number and e-mail of the contact person are taken from the company; the contact person's name is the name of the user who generates the statement.

Preparing the statement

Payroll Declarations → SK MVP (social), then New.

1. Choose the Year and Month. Payment Date is the payday reported in <denVyplaty>; left empty, the last day of the month is used.
2. Click Generate. The module collects the company's payslips whose period lies within the month, builds one row per employee, renders the XML and validates it against the shipped schema MVPP-v2026.xsd. The XML is attached to the record (Xml Attachment) and the record moves to Generated.
3. Download the XML, upload it to the Sociálna poisťovňa portal, then click Mark Submitted. The filed copy is kept, and a submitted statement can be neither regenerated nor deleted until it is reset.

Reset to Draft reopens the statement — for instance after correcting a payslip — and Generate then rebuilds it from scratch.

Generation stops with a message if the company has no IČO or no valid variable symbol, if an employee has no valid birth number, or if there are no payslips for the month.

What the statement contains

Each fund is taken from the payslip lines with a fixed salary-rule code:

The total (spoluPoistne) is the sum of these rows. Health insurance is not part of it — it goes to the health insurer on the dávka 514 (l10n_sk_hr_payroll_health).

Each annex row carries the birth number, the assessment base (the employee's GROSS for the month), the number of days, the hours from the payslips' worked days, and the employee's amounts per fund.

Limitations

• Only a regular statement (typVykazu R). An opravný výkaz cannot be produced; file corrections through the portal.
• Every payslip of the month counts, including drafts — only cancelled payslips are left out. Generate the statement once payroll is final. A payslip whose period crosses the month boundary is not picked up at all.
• Work agreements are not left out. The MVP takes every employee with a payslip, while the VPP takes every DoVP and DoPČ. An agreement worker paid in the month therefore appears on both statements; remove the duplicate before filing.
• Every annex row uses the relationship type ZEC (employee with a regular income), the assessment-base exception flag vynimkaVZ set to 0, and the full number of calendar days in the month, even for someone who joined or left during it.
• The assessment base is the payslip's GROSS, not a figure computed under the Social Insurance Act; the maximum assessment base is not applied here.
• The only form vintage shipped is MVPP 2026 (valid from 1 January 2026); an earlier period is also exported in that layout.
• Schema validation checks the shape of the file, not the figures. Reconcile the first statement you file with the payslips by hand.