You cannot disregard the report simply because it was made late or you do not believe it. You must establish the cause and circumstances of the accident with the employee's involvement, enter the accident at work in your register and, if the incapacity for work lasts longer than 3 days, draw up a record of a registered accident at work within 8 days of learning of it. Support your doubts with the facts established. The Social Insurance Agency decides on accident benefits and is not bound by your statement that the incident was not an accident at work.
On Monday, an employee reports that they sprained their ankle while unloading goods the previous Thursday and provides a certificate of incapacity for work. Nobody witnessed the accident, and the employee completed Thursday’s shift without complaint. The employer has doubts but cannot disregard the report. The law requires the employer to investigate and document the accident and, if the incapacity lasts longer, draw up a formal record. The Social Insurance Agency independently decides whether the employee is entitled to accident benefits.
What you must do after receiving the report
An employee must report an accident at work without delay if their health permits (Section 17(1), letter a), of Act No. 124/2006 Z. z. on Occupational Safety and Health). The law does not provide that late reporting releases the employer from its obligations. After receiving the report, you must establish the cause and circumstances of the accident with the involvement of the employee, if their health permits, and the employees’ safety representative, and notify the employee representatives of the accident without delay (Section 17(4), letter a), paragraph 5, letter a), and paragraph 9). You must enter every accident at work in the register, including the information needed to draw up a subsequent formal record (Section 17(8), letter a)). For longer periods of incapacity, the following applies:
The following quotation is reproduced in its original language:
Zamestnávateľ je povinný registrovať pracovný úraz, ktorým bola spôsobená pracovná neschopnosť zamestnanca trvajúca viac ako tri dni alebo smrť zamestnanca, ku ktorej došlo následkom pracovného úrazu […], tak, že […] spíše záznam o registrovanom pracovnom úraze najneskôr do ôsmich dní odo dňa, keď sa dozvedel, že ide o registrovaný pracovný úraz […]
You must send the record to the labour inspectorate and the employee within 8 days (Section 17(7), letter a)). The prescribed form is set out in Decree No. 500/2006 Z. z. You must notify the Social Insurance Agency of an accident at work that required medical treatment or resulted in incapacity for work within 3 days, and submit the record of the registered accident within 8 days of learning of the accident (Section 231(1), letters i) and j), of Act No. 461/2003 Z. z. on Social Insurance). You must retain occupational safety documentation and registers for 5 years from the last entry, unless specific legislation provides otherwise (Section 6(1), letter n), of Act No. 124/2006 Z. z.).
How to address doubts
An accident at work is harm to an employee’s health caused while performing work duties or in direct connection with their performance, independently of the employee’s will, by the brief, sudden and violent action of external influences (Section 195(2) of the Labour Code, Act No. 311/2001 Z. z.). An accident while travelling to or from work is not an accident at work (Section 195(3)). Section 220 defines the performance of work duties and what is directly connected with it.
Record when and to whom the employee reported the accident, what they say about its location, time and sequence of events, who was at the workplace at the time, and what the working time records and work schedule show. Have witnesses sign their statements. Include the established facts in the documentation and distinguish them from matters merely asserted by the employee. Take the late report into account in your assessment. On its own, however, it does not prove that the accident did not happen at work.
Who decides whether it was an accident at work?
The Social Insurance Agency provides accident benefits, such as an accident supplement, an accident annuity or compensation for pain, under accident insurance (Section 13(3) of the Social Insurance Act). Under the Labour Code, the employer pays compensation for property damage arising from an accident at work (Section 198(1)).
In its judgment in case no. 19SVs/3/2024 of 9. 12. 2024, the Grand Chamber of the Supreme Administrative Court of the Slovak Republic unanimously concluded that the Social Insurance Agency independently assesses whether an incident constitutes an accident at work under the Social Insurance Act. Your statement that you do not recognise the incident as an accident at work does not bind the Agency, nor does a failure to report the accident constitute a binding indication that it did not occur. If you seek to be released from liability, you must raise and prove, in the benefit proceedings, one of the grounds under Section 196 of the Labour Code: for example, that the sole cause of the accident was the employee’s culpable breach of occupational safety rules which the employee had demonstrably been made aware of and which you consistently required them to observe and monitored for compliance. Merely denying liability is insufficient. The Agency may form its own view on these grounds, but a binding determination is made by a court, for example in an action you bring for a declaration that you are not liable. If you do not raise these grounds, or they are not proved, and you do not bring an action either, the Agency proceeds on the basis that entitlement to benefits has arisen, provided the other conditions are met. Its assessment does not affect the employment relationship between you and the employee.
The labour inspectorate investigates the causes of accidents at work resulting in death or serious harm to health and, where necessary, other accidents at work (Section 7(3), letter b), of Act No. 125/2006 Z. z. on Labour Inspection). It may fine an employer up to 100 000 euros for breaches of obligations under the Occupational Safety and Health Act (Section 19(1), letter a)).
We will review the supporting materials concerning the disputed accident with you, help establish the circumstances and prepare the record, and draft a statement for the Social Insurance Agency or the labour inspectorate. If a dispute over liability arises, we will represent you as part of our employment disputes and agreements service. This answer is based on Slovak law; Czech rules apply to an employee in Czechia.
This answer provides general information on the law as at 3 October 2026. It does not constitute legal services or replace an assessment of an individual case. The details of your situation may differ. Book a consultation to discuss them.
