Abolition of ELDP from 2026 – what does it mean for employers? [Slovakia]

Starting  from 1^st January 2026, employers will no longer be required to submit the Pension Insurance Record Sheets (ELDP) to the Social Insurance Agency. This means less administrative work, as the Agency will obtain the necessary data directly from its own systems.

What is ELDP?

• ELDP is a form in which the employer records important data about an employee – for example, periods of pension insurance, assessment bases, or periods during which the employee did not receive wages.
• Currently, it must be submitted when employment ends, when an employee applies for a pension, or upon request by the Social Insurance Agency.

Why is ELDP being abolished?

• The data from ELDP is already being sent in monthly reports and registration forms.
• Abolishing ELDP will therefore simplify record-keeping and reduce the administrative burden on employers.

One-time obligation before 2026

Before ELDP is abolished, the payroll teams are required to submit the missing data for the period up to 31 December 2025 as a one-time requirement.

The deadlines for submitting ELDP depend on company size:

• by 31 January 2026 – for employees whose employment ended before 1 January 2026,
• by 30 June 2026 – companies with up to 50 employees,
• by 30 September 2026 – companies with 51–500 employees,
• by 31 December 2026 – companies with more than 500 employees.

How to prepare

• In general, the employers should update their payroll and record-keeping systems, verify employee data, and ensure the information is submitted within the specified deadlines.