Sole trader contributions in Slovakia 2026: minimum payments, the micro-contribution and when to start

The year 2026 changed the contributions of Slovak sole traders more than any year before it. The minimum payment to the Social Insurance Agency (Sociálna poisťovňa) rose to 303.11 € a month, a micro-contribution of 131.34 € was added from 1 July, and a new sole trader is insured from the sixth month of business.^⁠[1]⁠[2]

This guide covers who pays the regular contribution, who pays the micro-contribution and who pays nothing, how the assessment base is calculated, when a new sole trader becomes insured, and how much and by when you pay your health insurer. All amounts are for 2026.

Social insurance from July 2026: three groups by income

Whether and how much you pay to the Social Insurance Agency from 1 July 2026 depends on your business income for 2025 as stated in your tax return. If you extended the deadline for the return, the new amount applies from 1 October 2026.^⁠[2]

The special assessment base is 26 % of the average monthly wage of two years earlier. For the assessment from July 2027, based on income for 2026, the Social Insurance Agency already uses thresholds of 2,983.37 € and 9,720 € in its examples.^⁠[2]

How the contribution is worked out above 9,144 €

The assessment base is one twelfth of your business tax base for 2025, adjusted by the items the law lists and multiplied by a coefficient of 1.486.^⁠[2] The lowest assessment base is 914.40 €, which is 60 % of the average monthly wage of two years earlier (until 2025 it was 50 %); the highest is 16,764 €.^⁠[1]⁠[3]

The Social Insurance Agency's example: a sole trader with income of 10,850 € for 2025 who extended the tax return deadline pays the minimum of 303.11 € from 1 October 2026, because the assessment base would otherwise fall below the minimum.^⁠[2]

A new sole trader: insured from the sixth month

From 1 January 2026, a sole trader who is starting out becomes compulsorily insured for sickness and pension on the first day of the sixth calendar month after the month in which they obtained the right to do business, before their income is assessed for the first time. The contribution holiday has become shorter as a result.^⁠[1]

The Social Insurance Agency's example: a trade licence from 15 February 2026 means insurance from 1 August 2026 and a micro-contribution of 131.34 € a month. Such a sole trader is first assessed by actual income on 1 July of the following year.^⁠[2]

Health insurance: an advance every month

A sole trader pays health insurance advances to the health insurer every calendar month. In 2026 and 2027 the rate is 16 %, or 8 % for a person with a disability, and the minimum base is 50 % of the average monthly wage.^⁠[5]

For 2026 the minimum base is 762 € and the minimum advance is 121.92 € a month (60.96 € with a disability); there is no upper limit.^⁠[6] If you did business in 2024, the advance is worked out from your business tax base for that year, and the insurer tells you the exact amount after its annual settlement.^⁠[5]⁠[6]

A sole trader who is also an employee does not pay the minimum advance: only the advance worked out from the actual business tax base, and nothing at all if it would be less than 3 €.^⁠[5]

When and how to pay

You pay the Social Insurance Agency by the eighth day of the following calendar month; if the eighth falls on a Saturday, Sunday or public holiday, the deadline moves to the next working day. The Agency assigns you a variable symbol, and the specific symbol marks the period, for example 072026 for July 2026.^⁠[4]

The health insurance advance is due by the eighth day after the end of the month it is paid for; for January 2026 that was 8 February.^⁠[5]⁠[6]

How the contributions you paid feed into your tax is covered in Slovak tax return type B for 2026. If you run the trade alongside a job, see A sole trade alongside employment in Slovakia, and if you are a foreigner, Becoming a sole trader in Slovakia as a foreigner.

Checklist

• You know which group your income for 2025 puts you in: nothing, the micro-contribution, or at least 303.11 €.
• Your standing order to the Social Insurance Agency carries the amount that applies from July, or from October 2026.
• You pay your health insurer at least 121.92 € a month, unless you are also an employee.
• As a new sole trader, you know from which month you are insured.
• Payments leave by the eighth day of the following month.

Contributions in vporiadku

You can get an estimate from the free contributions calculator: enter last year’s income and see how much you will pay and from when the amount changes. The binding amount is always set by the Social Insurance Agency and your health insurer.

What vporiadku covers for a sole trader is summed up on the page for sole traders. If you are just starting, read How to issue an invoice in Slovakia, and as your turnover grows, VAT registration threshold in Slovakia. You can try invoicing for free.