Slovak Republic

Social security contributions

Slovak and European Union (EU) nationals working in Slovakia, as well as other employees of Slovak companies, must contribute to the Slovak statutory social security and health insurance schemes, unless they have an exemption to this under EU rules (e.g. they contribute in their home state and have issued a form E101/PD A1) or under a social security treaty between Slovakia and the country in which they pay contributions.

As of 1 January 2018, employee’s social security contributions total 9.4% of remuneration; however, due to caps on the amounts on which these contributions are levied, the total contribution does not exceed € 1,478.62 per month in 2025. As of January 1, 2026, employee contributions to social security amount to 9.4% of remuneration, subject to a maximum assessment base of € 16,764 per month. This means the total monthly contribution cannot exceed approximately € 1,574. Employee contributions to health insurance have increased to 5% of remuneration (reduced rate 2.5%), and since the cap on the assessment base was abolished, health insurance is calculated on the employee’s total remuneration.

Employer contributions to social security amount to 24.4% of remuneration, subject to the same maximum assessment base (€ 16,764 per month). The total employer contribution cannot exceed approximately EUR 4,090 per month, plus an accident insurance contribution of 0.8% of total payroll, which is not capped. Employer contributions to health insurance remain at 11% of remuneration, with no limit on the assessment base.

Regular monthly health insurance contributions are considered advance payments toward the annual obligation and are subject to annual reconciliation by the health insurance company. Non-cash benefits and income from the sale of shares remain subject to health insurance contributions. Dividend income from profits generated on or after January 1, 2017 continues to be exempt from health insurance contributions.

For self-employed individuals, the minimum assessment base increases to 60% of the average wage, resulting in a minimum monthly social insurance contribution of €303.11. The health insurance contribution rate for self-employed individuals rises from 15% to 16% of the assessment base.

The regular monthly contributions to the health insurance system are treated as advance payments for the yearly liability and are subject to an annual reconciliation of health insurance contributions. Reconciliations are performed by a health insurance company.

Note that non-cash benefits and income from the sale of shares are subject to health insurance contributions. Dividend income received from profits arising from 2012 until 2016 is subject to health insurance contributions at a rate of 15%, up to 60-times the average monthly salary from two years prior (i.e. € 51,480). The recent amendment of the Income Tax Act (ITA) abolishes the 14% statutory health insurance contribution from dividends received from profits arising from 1 January 2017 or later years.

Consumption taxes

Value-added tax (VAT)

See the Other taxes section in the Corporate tax summary for information on VAT.

Net wealth/worth taxes

There are no net wealth/worth taxes in Slovakia.

Inheritance, estate, and gift taxes

There are no inheritance, estate, or gift taxes in Slovakia.