# Debtors and arrears

> Lists of debtors of the Social Insurance Agency and of the Financial Administration. Find out whether a counterparty owes contributions or taxes before you grant payment terms.

Arrears on contributions or taxes are the earliest publicly visible signal that a company is in trouble. They show up long before insolvency proceedings begin.

## What the lists mean

Both institutions publish entities whose arrears exceed a statutory threshold. Appearing on the list is not proof of insolvency, but it does say the company is not paying its statutory obligations on time.

Each record carries the amount and the date it applies to. That matters: the list is a snapshot, not a live balance, and a company may have settled the debt since publication.

## How to use it

The usual policy is a limit on payment terms. Below a certain invoice amount terms are granted automatically, above it only after a check, and an entry in any debtor list means payment in advance.

## Registers in this group
- Social Insurance Agency – debtors: List of debtors owed to the Social Insurance Agency with outstanding amounts. (https://api.firmapi.sk/en/what-data-we-provide/debtor-registers/social-insurance-debtors.md)
- Tax Authority – tax debtors: Tax debtors published by the Slovak Tax Authority. (https://api.firmapi.sk/en/what-data-we-provide/debtor-registers/tax-debtors.md)
- VšZP – debtors: Debtors of the General Health Insurance company (VšZP). (https://api.firmapi.sk/en/what-data-we-provide/debtor-registers/vszp-health-insurance-debtors.md)
- Dôvera – debtors: Debtors of the Dôvera health insurance company. (https://api.firmapi.sk/en/what-data-we-provide/debtor-registers/dovera-health-insurance-debtors.md)
- Union – debtors: Debtors of the Union health insurance company. (https://api.firmapi.sk/en/what-data-we-provide/debtor-registers/union-health-insurance-debtors.md)