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SK Social Insurance Statement for Work Agreements (VPP)

The výkaz poistného a príspevkov for employees with an irregular income — in practice the DoVP and DoPČ work agreements — built from the month's payslips and exported as XML checked against the official schema.

What it is for

An employee whose legal relationship gives a right to an irregular income (nepravidelný príjem) is insured only for old-age and disability pension insurance, and the employer reports the premiums for such income on a separate statement, the VPP (Výkaz poistného a príspevkov). In practice these are mostly work agreements — dohoda o vykonaní práce (DoVP) and dohoda o pracovnej činnosti (DoPČ) — paid irregularly.

This module builds the VPP from the payslips of agreement workers for a month and exports it as XML for the Sociálna poisťovňa portal. It has the same shape as the monthly MVP (l10n_sk_hr_payroll_mvp): fund totals plus one annex row per employee. Like the MVP it reads payslips through l10n_cssk_payroll_declaration_base and works with either Slovak payroll engine — see the Slovak payroll guide.

Legal background

References are to the Social Insurance Act.

• Who it concerns. For pension insurance, an employee is also a person in a legal relationship giving a right to an irregular income — § 4 ods. 2 písm. a). Sickness and unemployment insurance cover only a regular monthly income (§ 4 ods. 1).
• The duty to file. § 231 ods. 1 písm. g) obliges the employer to submit the výkaz poistného a príspevkov for the calendar month within the due date of the premiums, broken down by employee and fund.
• The due date. Premiums on the assessment base of a § 4 ods. 2 písm. a) employee are due by the eighth day of the month following the month in which the income was accounted for payment — § 143 ods. 1.

Setting it up

The same company and employee data as the MVP:

• Company ID (IČO), 8 to 12 digits, on the company form;
• Sociálna poisťovňa variable symbol, exactly 10 digits — fill it in on the VPP form itself. It is stored on the company and shared with the MVP, RLFO and ELDP modules, so it is filled in once; changing it needs the right to edit companies;
• the employee's birth number in Identification No;
• the employee's Agreement Type (from the Slovak payroll module) set to DoVP or DoPČ — this is what puts an employee on the VPP.

Preparing the statement

Payroll Declarations → SK VPP (work agreements), then New.

1. Choose the Year and Month.
2. Click Generate. The module takes the company's payslips whose period lies within the month, keeps those of employees whose Agreement Type is DoVP or DoPČ, builds one row per employee, renders the XML and validates it against VPP-v2026.xsd. If no such payslip exists, it stops with a message.
3. Download the XML, upload it to the portal and click Mark Submitted. Reset to Draft reopens it.

What the statement contains

• Header. Číslo výkazu MM99RRRR and obdobie výplaty príjmov MMRRRR, both from the chosen month; statement type R (regular).
• Funds. The same rule codes as on the MVP (SICK/SICKEMPLOYER, PENSION/PENSIONEMPLOYER, DISABILITY/DISABILITYEMPLOYER, UNEMPLOYMENT/UNEMPLOYMENTEMPLOYER, ACCIDENT, GUARANTEEEMPLOYER, RESERVEFUNDEMPLOYER). For an irregular income the payslip carries no sickness or unemployment amounts, so those rows are zero.
• Total (spoluPoistne): the sum of the fund rows above. Health insurance is not part of it; it is owed to the health insurers.
• Annex. Per employee: birth number, period, relationship type (ZECD1N for DoVP, ZECD2N for DoPČ — the irregular-income variants), assessment base (GROSS), days, hours and the amounts per fund.

Limitations

• Selection is by agreement type, not by income regularity. Every DoVP and DoPČ goes on the VPP with an irregular-income code, even one marked as having a regular monthly income (which belongs on the MVP with code ZECD1/ZECD2). Since the MVP does not leave agreements out, such a worker appears on both statements. A student agreement (DoBPŠ) is never put on the VPP.
• The agreement type is read from the employee's current contract, not from the contract the payslip was computed on.
• Draft payslips count; only cancelled ones are left out. A payslip whose period crosses the month boundary is ignored. The month is the payslip period, which may differ from the month in which the income was accounted for payment.
• Days are the full calendar month for every row; the assessment-base exception flag is always 0.
• Only a regular statement; corrections go through the portal. Only the VPP 2026 vintage is shipped.
• Schema validation checks the shape of the file, not the figures.