Employer Obligations in the Supplementary Pension Scheme in the Slovak Republic

Viktor Križan

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Vydanie vedeckého časopisu číslo 2025-04
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  • Typ dokumentu: časopis
  • Typ príspevku: štúdia
  • Jazyk príspevku: angličtina
  • Publikované: 31. 12. 2025
  • Formát súboru: PDF
  • Veľkosť súboru: 682 kB

In: Societas et iurisprudentia • 2025 • ročník 13 • číslo 4 • strany 44-65 • ISSN 1339-5467

Abstract: This article analyses the legal nature, scope, and justification of employer obligations under Slovakia’s supplementary pension savings scheme (the third pillar), as regulated by the Act No. 650/2004 Coll. It places these duties within the post-2003 multi-pillar reform and the hybrid design of the third pillar, combining voluntary participation with mandatory employer and employee involvement for selected occupational groups. The paper details the employer’s core duties – concluding an employer agreement, enrolling eligible employees, remitting statutory minimum contributions, and meeting administrative and equal-treatment requirements – drawing primarily on systematic and teleological interpretation of the Act and the constitutional right to adequate material security in old age under the Article 39(1) of the Slovak Constitution. It argues that mandatory contributions for hazardous or physiologically limited professions serve legitimate compensatory and preventive aims, yet interfere with contractual autonomy and may produce economic and competitive distortions. The article, therefore, identifies proportionality-based limits to the current model and outlines de lege ferenda options to recalibrate mandatory participation, strengthen review mechanisms, and enhance flexibility and incentives.

Key Words: Social Security Law; Supplementary Pension Savings; Third Pillar; Employer Obligations; Mandatory Participation; Hazardous Work; Contractual Autonomy; Proportionality; Slovak Pension Reform; Act No. 650/2004 Coll.; Constitutional Right to Old-age Security; the Slovak Republic.

Scopus Author ID: 59147138300

Web of Science ResearcherID: N-2209-2015

ORCID: ORCID iDhttps://orcid.org/0000-0003-3184-4647

DOI: https://doi.org/10.31262/1339-5467/2025/13/4/44-65

URL: https://sei.iuridica.truni.sk/archive/2025/04/SEI-2025-04-Studies-Krizan-Viktor.pdf

Autorské právaCopyright © 2025 Viktor Križan

Licencia Creative CommonsToto dielo je licencované pod Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Bibliografická citácia

KRIŽAN, V. Employer Obligations in the Supplementary Pension Scheme in the Slovak Republic. Societas et iurisprudentia [online]. 2025, roč. 13, č. 4, s. 44-65 [cit. 2020-01-01]. ISSN 1339-5467. Dostupné na: https://doi.org/10.31262/1339-5467/2025/13/4/44-65.

Zoznam bibliografických odkazov

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