Supplementary pension saving

Supplementary pension saving (previously supplementary pension insurance – SPI) is the 3rd pillar of pension scheme in Slovakia. This is a voluntary for of long-term saving with possibility of contribution by the employer. The main benefit is the deduction from the income tax base up to the amount of SKK 12,000 annually, and possibility to obtain contribution from the employer. Contributions for supplementary pension saving are also the item deductible from the tax base for the employer up to the amount of 6% of the employee’s grow wage.

The purpose of supplementary pension saving is to allow the participant to obtain supplementary pension income in old age and supplementary pension income in the case of termination or performing the jobs that are categorized into category 3 or 4 based on the decision of the health protection authority, or in the case of termination of performing jobs of the employee, who is dancer or windjammer.

Benefits from supplementary pension saving are paid based on the written application of the saver after meeting the legal conditions of saving. Payment interval of benefits can be monthly, quarterly, half-yearly and annually.

Main motivating reasons for supplementary pension saving are as follows:

  • Contributions to supplementary pension saving are non-taxable portion of the income tax base up to the amount of SKK 12,000 (EUR 393.33) annually,
  • The employer could contribute to this saving, and this contribution is the tax expense, for him,
  • Saving benefits without credited yields are not taxed
  • Possibility to choose intervals of payment of supplementary pension saving benefit,
  • Unlimited period of saving,
  • Amount of contributions can be changed by the client


Members of Association of supplementary pension companies:

  • UNIQA d.d.s., a.s.,
  • NN Tatry - Sympatia, d.d.s., a.s., Jesenského 4/C, 811 02 Bratislava,
  • STABILITA, d.d.s., a.s., Bačíkova 5, 040 01 Košice,
  • Doplnková dôchodková spoločnosť Tatrabanky, d.d.s., a.s., Hodžovo námestie 3, 811 06 Bratislava,
  • ING Tatry-Sympatia
  • r
  • DDS Stabilita
  • DDS Tatra Banky