Slovakia Payroll Changes - 2026

• Monthly minimum wage: €915 per month.
• Hourly minimum wage: €5.259 per hour.
  • Based on a standard 40-hour workweek, it also applies to agreement contract workers.

Rate/Percentage changes affecting payroll

• Employee health insurance contribution
  • Rate increases to 5% (up from 4%).
• Income tax (monthly dependent activity)
  • 19% on tax base up to €3,665.28
  • 25% on tax base between €3,665.29 – €5,029.10
  • 30% on tax base between €5,029.11 – €6,250.86
  • 35% on tax base above €6,250.86
• Non-taxable portion
  • €497.23 per month (for tax advance calculation).

• Social insurance maximum assessment base
  • Increases to €16,764 (up from €15,730).
• Sick leave reimbursement
  • The period paid by the employer increases to 14 days (up from 10 days).