Ročné zúčtovanie (annual reconciliation) is an annual recalculation. It checks if the tax or insurance contributions you paid for the year are the same as the amount you should have paid. The result is either an overpayment (preplatok), which is returned to you, or an underpayment (nedoplatok), which you must pay.
Two main types
- Ročné zúčtovanie dane (annual tax reconciliation) is a recalculation of income tax. For employees, the employer usually does this if you ask on time and do not file a tax return yourself.
- Ročné zúčtovanie zdravotného poistenia (annual health insurance reconciliation) is a recalculation of health insurance contributions, done by your insurance company (zdravotná poisťovňa).
You must ask your employer to do the tax reconciliation by the deadline (usually in mid-February). The insurance company sends the result of the health insurance reconciliation itself in a written decision. Check your mail carefully: there is usually a limited time to respond or pay, and missing the deadline can cause problems.
