Social and Health Insurance Contributions – Slovakia

Covers sickness (1.4%), disability insurance (3%), old-age insurance (4%), unemployment (1%), reserve fund solidarity (0%). Maximum assessment base €16,764/month, resulting in maximum contribution €1,575.82/month. Protects against risks of illness, disability, old age, and unemployment.

Increased from 4% to 5% from January 1, 2026 as consolidation measure. NO MAXIMUM CAP - applies to entire salary regardless of amount. This unlimited ceiling significantly impacts high earners. Minimum €14.21/month based on subsistence minimum €284.13. Provides access to public healthcare system.

Low income: 13.4% (9.4% social + 4% health before cap). High income above €16,764/month: approximately 14.4% (capped social 9.4% reaches max + uncapped health 5%). Major 2026 change: health insurance increase hits all earners, particularly affecting high-income individuals due to unlimited assessment base.

Major change from 2026: contributions now apply to income received during sick leave, maternity leave, and nursing leave. Previously exempt. Aims to prevent optimization schemes. Makes system "fairer" but increases burden on those receiving benefits.

Covers: sickness insurance (1.4%), disability insurance (3%), old-age insurance (14%), unemployment insurance (1%), reserve fund (4.75%), guarantee fund (0.25%), accident insurance (0.8%). Total 25.2% of gross salary. Subject to same €16,764 monthly cap as employee contributions.

Employer pays 10% health insurance contribution. No maximum cap, applies to full salary. Combined with employee 5%, total health insurance 15% of gross salary. Temporarily increased until December 31, 2027, then reduces by 1% from 2028.

Employer responsibility extended from 10 to 14 calendar days of sick leave starting April 1, 2026. Social Insurance Agency pays from 15th day. Increases employer costs and administrative burden. Self-employed with sickness insurance not entitled to benefits during first 14 days.

Significant increase from €252.59 (2025). Based on 60% average wage (increased from 50%). Mandatory from 6th month of business (reduced from 12-month grace period). Covers pension, disability, sickness, guarantee fund. Major burden increase for newly self-employed.

Rate increased from 15% to 16% in 2026. Minimum based on 50% average wage = €762. For disabled self-employed: 8% rate = €60.96/month minimum. No maximum cap - applies to full income. Annual reconciliation required. Temporary increase until 2027.

New provision for very low-income self-employed (e.g., pensioners with small business, side hustles). Assessment base €396.24/month (26% of €1,524 average wage). Significantly lower than standard 60% minimum. Extends social security coverage to minimal earners previously exempt.

New self-employed previously had 12-month contribution exemption. Reduced to 6 months in 2026 consolidation. Financial transaction tax abolished for self-employed from 2026 as partial compensation. Must pay contributions regardless of income after 6 months.