In Slovakia, closing a business and temporarily suspending it are completely different procedures.
An entrepreneur may temporarily not operate, but save živnosť in order to start working again in a few months.
Previously, after the suspension of živnosť, the entrepreneur had to report it to Sociálna poisťovňa themselves.
From August 1, 2026, the procedure should become simpler.
If a self-employed entrepreneur officially suspends živnosť, the Social Insurance Institution must independently obtain the necessary information and formalise the interruption of compulsory social insurance.
After processing the data, Sociálna Poisťovňa must inform the entrepreneur of the results. This must occur no later than twenty days later.
But there’s a crucial condition here. The automatic procedure only applies when the entrepreneur truly has no other ongoing business activity or other permit under which they continue to be considered a SZČO.
For example, a person may suspend one živnosť but continue working under a different permit, license, or professional status. In this case, the obligation to pay social security contributions may remain.
The new rule applies to suspensions issued from August 1, 2026.
If the activity was suspended earlier, the entrepreneur must independently fulfill the obligation to notify Sociálna poisťovňa in accordance with the old rules.
Also, the automatic procedure may not apply to certain types of independent activities that are not directly based on živnostenské oprávnenie.
For foreigners, there is another, much more important question.
If a person has received a residence permit in Slovakia on the basis of entrepreneurial activity, the suspension of živnosť may affect not only social contributions, but also the fulfillment of the purpose of residence.
The fact that Sociálna poisťovňa automatically stops insurance or accrual of contributions does not mean that the foreign police will not automatically see problems with the basis for the residence permit.
Social security and foreign police evaluate different things.
The Social Police Department checks whether a person is liable to pay social security contributions. The Foreign Police Department checks whether a foreigner continues to effectively fulfill the purpose for which they were granted a residence permit.
Therefore, the suspension of živnosť cannot be considered only as an accounting operation.
Before suspending business activity, a foreigner should check the potential consequences for their residence permit, taxes, social security, and future document renewals.
If you have questions about the suspension or closure of a živnosť, social security contributions, temporary residence permit for entrepreneurship, or running a business, we invite you to a consultation with Slovakia Garant.
Our office is located in Bratislava’s Old Town district, at 3 Gorky Street, third floor. We are open from 9:00 AM to 5:00 PM every day, except weekends.
Since 2017, Slovakia Garant has been supporting the process of obtaining residence permits for foreigners in Slovakia, as well as registering and supporting businesses.
