Thirteenth pension

What it means

The thirteenth pension is an additional annual benefit that the Social Insurance Agency pays to pensioners, usually in December. Entitlement arises automatically, without an application, if the person receives one of the social insurance pensions during the relevant period.

It is paid to recipients of old-age, disability, service and survivors' pensions, meaning widow's, widower's or orphan's pensions. The amount is graduated by the size of the pension, with people on lower pensions receiving a higher sum.

The thirteenth pension is not part of the regular pension indexation but a separate benefit governed by its own act. The calculation rules have changed from year to year, so planning should be based on the version currently in force.

How it works in practice

The thirteenth pension creates no obligations for employers of working pensioners. The Social Insurance Agency pays it directly to the pensioner, and it has no effect on pay, contributions or the employment relationship when employing pensioners.

Like social insurance pensions, the thirteenth pension is not subject to income tax and the pensioner does not report it in their tax return. Nor does it need to be taken into account when calculating the tax base of a sole trader who also receives a pension.

If the pensioner is also a sole trader or a shareholder, the thirteenth pension does not affect the business but adds to total annual household income. In personal financial planning it is worth treating it as a one-off income at the end of the year.

What to watch out for

What matters is whether the person meets the entitlement conditions in the specified period. Pensioners whose pension started late in the year, or whose type of pension changed, should check their entitlement with the Social Insurance Agency to avoid misunderstandings.

Special rules may apply to pensions paid abroad or where a Slovak pension coincides with a pension from another country. A foreign pension may not be counted in the same way as a Slovak one, so current guidance is worth following.