Social Contributions and Pensions in Slovakia: 2026 Rates and What Has Changed
Social contributions are not the same thing as health insurance, though the two are constantly confused. Health insurance pays for your doctor. Social insurance gives you sick pay, maternity benefits, unemployment benefit and a pension. In 2026 the rules changed noticeably — especially for self-employed people.
What social insurance gives you
- Nemocenské — sick pay
- Materské and tehotenské — pregnancy and maternity payments
- Dávka v nezamestnanosti — unemployment benefit
- Starobný dôchodok — old-age pension
- Invalidný dôchodok — disability pension
All of it works on one principle: pay the contributions, get the entitlement. If you do not pay, there is no entitlement, even if you live and work in the country legally.
The 2026 rates
The overall contribution rate to the Social Insurance Agency is 33.15% of the assessment base, made up as follows:
| Type of insurance | Rate |
|---|---|
| Sickness (nemocenské) | 4.4% |
| Old-age pension (starobné) | 18% |
| Disability (invalidné) | 6% |
| Solidarity reserve fund | 4.75% |
Separately, the health insurance rate has risen from 15% to 16% from January 2026. This affects self-employed people, employees and self-payers alike.
The main change for živnosť holders
From 1 January 2026 the minimum assessment base for social contributions has risen from 50% to 60% of the average wage (the wage from two years earlier is used).
With the 2024 average wage at 1,524 euros, the minimum monthly base comes to 914.40 euros. As a result the minimum contributions have gone up by roughly 23 euros a month.
That is a noticeable difference over a year, and it is worth budgeting for in advance — especially if you are only just setting up a živnosť. More on the procedure itself in the article on how to set up a živnosť or an s.r.o..
The micro-contribution: who is exempt
Self-employed people with a small income are exempt from the micro-contribution. Specifically: if the income stated in your 2025 tax return does not exceed 2,876.90 euros, compulsory sickness and pension insurance does not arise from July.
The threshold is tied to 10.5 times the subsistence minimum, so it changes every year — check the current figure.
Employees: who pays how much
For an employee, contributions are paid by both the employee and the employer — part is deducted from the salary, part the employer adds on top. That is precisely why net pay is noticeably lower than gross.
There is an upper limit: at the maximum monthly base of 16,764 euros, the employee’s contributions come to 1,575.81 euros a month.
How the difference between gross and net is calculated is explained in the article on gross and net salary in Slovakia.
The second pension pillar
The contribution rate for old-age pension saving (II. dôchodkový pilier) is unchanged in 2026 and remains 4%. This money does not go into the common pot but into your personal account with a pension management company.
What about your pension if you worked in Ukraine
This is a question that concerns almost everyone, and there is no universal answer. The general principle in the EU is that insurance periods in different countries can be aggregated under international agreements. But the specifics depend on your citizenship, your status and the agreements in force.
Do not rely on rumours from group chats. Contact Sociálna poisťovňa directly and ask for information on your own case — it is free.
What to check right now
- Whether contributions are being paid for you. If you work under a contract, check that your employer has registered you — you can see this in your Social Insurance Agency online account.
- Whether your assessment base is correct, if you are self-employed. The minimum went up in 2026.
- Whether you are entitled to sick pay. The entitlement does not arise immediately — a certain period of paid contributions is required.
- Whether you have built up a debt. Arrears on contributions block payments and can complicate extending your residence.
On taxes, which are paid separately from contributions, see the article on taxes in Slovakia. Russian-speaking accountants can be found in the directory of specialists.
This information has been compiled from public sources and is current as of August 2026. Rates, assessment bases and thresholds change every year. The decision in any individual case is made by Sociálna poisťovňa — consult an accountant or a specialist in the field before making decisions.