Name | Overall financial health | |
| 1 801 | Pavľany | – |
| 1 802 | Pavlice | – |
| 1 803 | Pavlová | – |
| 1 804 | Pavlova Ves | – |
| 1 805 | Pavlovce(Rimavská Sobota district) | – |
| 1 806 | Pavlovce(Vranov nad Topľou district) | – |
| 1 807 | Pavlovce nad Uhom | – |
| 1 808 | Pažiť | – |
| 1 809 | Pčoliné | – |
| 1 810 | Pečeňady | – |
| 1 811 | Pečeňany | – |
| 1 812 | Pečenice | – |
| 1 813 | Pečovská Nová Ves | – |
| 1 814 | Peder | – |
| 1 815 | Perín - Chym | – |
| 1 816 | Pernek | – |
| 1 817 | Petkovce | – |
| 1 818 | Petrikovce | – |
| 1 819 | Petrová | – |
| 1 820 | Petrova Lehota | – |