Skip to content
PRO Accounting, s.r.o.
EN
Comparison of the original and new tax assessment bases
Blog

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

· 2 min read · PRO Accounting, s.r.o.

In brief

  • 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.

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

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

  1. A mismatch between the tax return and the assessment base.
  2. Confusing taxable income with the assessment base when using flat-rate expenses.
  3. 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.

Časté otázky

How much does a self-employed person pay in levies in 2026?
The final amount depends on the assessment base, any concurrent employment, and whether you're insured by the state. The minimum assessment base for social insurance is €914.40, and €762 for health insurance.
Why did self-employed levies increase so much in 2026?
The calculation method changed. The minimum assessment base for social insurance is now calculated from 60% of the average wage instead of the previous 50%. The health insurance rate also rose by one percentage point.
From when do I pay the new levies?
The new social-insurance assessment base generally applies from 1 July, after filing your tax return. If you filed within the extended deadline, it shifts to 1 October.
What is the "micro-levy" and does it apply to me?
From 1 July 2026, a special assessment base applies to selected groups of low-income self-employed people. It doesn't apply automatically to everyone — the legal conditions and a notice from the Social Insurance Agency determine eligibility.
← Back to blog