By logging into a personal “Sodra” account, you can see all payable amounts in one place and pay them with a single transfer.
Read more Emerging from the shadow of big neighbors, «Palace» and «Rayo» – in the Conference League final
A common question arises: when a person pays contributions to “Sodra,” how are they credited?
First – PSD debts
If a person has mandatory health insurance (PSD) debt, it is covered first.
This means that the paid amount will first be used to cover:
- PSD contribution debt,
- PSD interest,
- fines,
- late fees
Only after that are the current month’s PSD contributions covered.
Then – VSD contributions
Only after covering PSD obligations, the remaining amount is allocated to state social insurance (VSD) contributions:
- the oldest VSD debt,
- interest,
- fines,
- late fees,
- current month’s VSD contributions
This means that if a person has an outstanding debt, newly transferred contributions first cover it, and only then are current contributions paid.
Therefore, simply paying a certain amount is not always enough – it is important to ensure there are no previous debts.
Situation 1
A person conducts individual activity and has a 120 euro PSD debt. They pay 200 euros:
- First, the 120 euro PSD debt is covered
- Then the current month’s PSD contributions are covered. In 2026, the current PSD contribution is 80.48 euros. If a person pays only 80 euros, a 48-cent PSD debt remains. Even such a small underpayment means the person is not considered insured under mandatory health insurance.
- Therefore, if a person has a 120 euro PSD debt and wants to be insured for the current month, they should pay 200.48 euros – then both the previous debt and the entire current month’s PSD contribution would be covered.
Situation 2
A person has no debts and pays 90 euros in PSD contributions
- Since the minimum PSD contribution is 80.48 euros, there is an overpayment of 9.52 euros
- The overpayment does not disappear – it remains in the person’s contribution account and can be used for contributions of other periods
Situation 3
A person has a debt deferral agreement, under which they must pay 100 euros each month. One contribution payment deadline has already passed. In addition, the person has not paid the 80.48 euro PSD contribution for the previous month. They pay 200 euros.
- First, the PSD contribution debt of 80.48 euros is covered.
- Then the current month’s PSD contribution of 80.48 euros is covered.
- The remaining amount – 39.04 euros – is used to cover the deferred debt contribution according to the agreement. According to the deferral agreement, the person still has 60.96 euros to pay.
Important to know
If the debt incurred is in several independent activities for the same period, the paid amount is distributed proportionally according to the size of the debt of each activity.
If a person has a debt deferral agreement, contributions are used only to cover those parts of the deferred debt whose payment deadline has already passed.
Contributions are distributed automatically every working day. The system evaluates the person’s existing debts, current contributions, types of activities, overpayments, and deferral agreements.
Therefore, when planning contributions, it is worth checking whether there are older debts – this affects how the newly paid amount will be distributed.
Read more From July – changes for heavy transport: here’s what will change
