LAWIT / CHANGES / BUSINESS / SELF-EMPLOYED CONTRIBUTIONS / UPDATED 12 October 2026
Contributions for the self-employed 2026: a higher minimum and a shorter “contribution holiday”
Minimum Social Insurance Agency contribution €303.11, health insurance 16%, insurance from the 6th month of business.
AWhat changed
From 2026 the minimum assessment base for self-employed persons (SZČO) rose from 50% to 60% of the average wage from two years earlier; the minimum monthly contribution to the Social Insurance Agency (Sociálna poisťovňa) is €303.11. The health insurance rate for the self-employed rose to 16% (for 2026–2027) and the minimum advance payment is €121.92. New sole traders become subject to compulsory social insurance from the first day of the sixth calendar month after their business authorisation arises.
BWhen
From 1 January 2026; for low-income sole traders a special minimum contribution of €131.34 applies from 1 July 2026.
CWho it affects
- Self-employed persons (sole traders, liberal professions).
- New sole traders.
DWhat to do
- Check the amount of your contributions against the notice from the Social Insurance Agency and your health insurance company.
- If you are starting a business, budget for contributions from the sixth month — not only from July of the following year.
Explanation
The contribution rules are complex and depend on the income in your tax return. The Social Insurance Agency will tell you the exact amount; the figures given are minimums.
Sources
- Podnikajte.sk: Minimum contributions for the self-employed from 1 January 2026 (in Slovak)
- Podnikajte.sk: Consolidation package 2026 — approved changes (in Slovak)
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