2026 elections: who municipalities must register with Sociálna poisťovňa

Sociálna poisťovňa has clarified the duties of towns and municipalities in connection with Slovakia’s 2026 municipal and regional elections. Chairs, members and secretaries of election commissions do not have to be registered as insured persons, even when they receive a payment for their work. No social insurance contributions are due on that payment and no separate notification is required for those commission roles.

Different rules apply to elected mayors, city mayors, regional governors and councillors after the election. Registration and deregistration duties begin once the officials take their oath and a new term starts. A municipality deregisters the outgoing mayor on the day the newly elected mayor takes the oath and registers the new officeholder on that same day.

A mayor who is re-elected must still be deregistered on the oath date and registered again from the following day. The authority says the same general procedure applies to municipal councillors.

Members of standing municipal committees, deputy mayors and municipal board members must be registered when their legal relationship and right to remuneration make them employees for social insurance purposes. A person paid for two separate roles, such as councillor and committee member, is registered twice. Registration is not required when the role carries no entitlement to remuneration and the applicable rules allow that entitlement to be waived.