Self-employed persons and partners pay contributions monthly on the basis of a social security contribution statement (OPSVZ form). In accordance with the Regulation on Forms for the Statement of Social Security Contributions and Article 353(1) of the Tax Procedure Act, the self-employed person and the partner shall submit a pre-filled form to the tax authority (in e-form via eTaxes) no later than by the 15th of the month for the previous month. Contributions must be paid no later than the 20th day of the month for the previous month.

On the basis of the estimated tax base declaration at the start of the business or on the basis of the tax return, the taxable person calculates the preliminary income tax advance, which is payable monthly (if the amount of the preliminary advance exceeds €400) or quarterly (if the amount of the preliminary advance does not exceed €400). The advance payments must be made by the 10th day of the month for the previous monthly/quarterly period.

We propose to align the deadlines for payments of social security contributions with those for payments of advance income tax.