# Self-employed contributions in Slovakia 2026: what changed and what your amount depends on

> The minimum assessment base is calculated differently. Why the figures quoted vary.

Zdroj: https://mojatv.eu/en/blog/self-employed-contributions-slovakia-2026

Publikované: 20.07.2026

## V skratke

- The minimum social insurance assessment base rose from 50 % to 60 % of the average wage, to €914.40.
- For health insurance the base stayed at €762, but the rate rose by one percentage point.
- The new assessment base normally applies only from 1 July after the tax return is filed.
- From 1 July 2026 a micro-contribution applies to selected low-income groups — but not automatically to everyone.

Contributions for the self-employed in Slovakia rose more sharply in 2026
    than in other years. The reason is a change in how they are calculated,
    not ordinary indexation.


The calculation changed


    Until now the minimum assessment base for social insurance was 50 % of the
    average wage from two years earlier. From 2026 it is 60 %.
    With an average wage of €1,524 for 2024, that gives a minimum assessment
    base of €914.40 a month.



    For health insurance the minimum assessment base remains €762, but the
    contribution rate rose by one percentage point.


Why different figures are quoted


    You will find different numbers in circulation — from roughly €360 to €425
    a month. That is not an error. The final amount depends on several factors:



    When the new minimum takes effect. For social insurance
        the new base normally applies from 1 July after the tax return is filed,
        or from 1 October if an extended deadline was used.
    Concurrent employment. Someone also in employment does
        not pay the minimum health insurance advance.
    State-insured status. Pensioners and those on parental
        leave fall under a different regime.
    The actual assessment base. Above the minimum,
        contributions are based on actual income, not on the minimum.


The new micro-contribution


    From 1 July 2026 a special assessment base applies to selected groups of
    self-employed people with low income. The resulting contribution is
    substantially lower than the standard minimum.



    However, this regime does not apply automatically to everyone.
    The statutory conditions and notification from the Social Insurance Agency
    determine whether it applies.


The most common mistakes


    A mismatch between the tax return and the assessment base.
    Confusing taxable income with the assessment base when using flat-rate expenses.
    Missing the deadline for the first payment after the amount changes.



    Verified as at 12.08.2026. We can calculate the exact amount for your situation.


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