Source-cited draft: payroll & social contributions for Slovakia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Written by the OpenAccountants team. Written by the OpenAccountants team from the official sources it cites.
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Employee social-insurance contributions
9.4% of gross remuneration (pension, sickness, disability, unemployment)Social Insurance Act (Act No. 461/2003 Coll.) — https://taxsummaries.pwc.com/slovak-republic/individual/other-taxes
Employee health-insurance contribution
4% of remuneration in 2025 (no maximum assessment base); reduced rates apply for persons with disabilitiesAct on Health Insurance (Act No. 580/2004 Coll.) — https://taxsummaries.pwc.com/slovak-republic/individual/other-taxes
Employer social-insurance contributions
24.4% of gross remuneration (excluding accident insurance)Social Insurance Act (Act No. 461/2003 Coll.) — https://taxsummaries.pwc.com/slovak-republic/individual/other-taxes
Employer accident insurance
0.8% of total payroll, with no maximum assessment baseSocial Insurance Act (Act No. 461/2003 Coll.) — https://taxsummaries.pwc.com/slovak-republic/individual/other-taxes
Employer health-insurance contribution
11% of remuneration, with no maximum assessment baseAct on Health Insurance (Act No. 580/2004 Coll.) — https://taxsummaries.pwc.com/slovak-republic/individual/other-taxes
Maximum monthly assessment base (social insurance)
EUR 15,730 per month for 2025 (11x the average wage of two years prior)Social Insurance Act (Act No. 461/2003 Coll.) — https://taxsummaries.pwc.com/slovak-republic/individual/other-taxes
Maximum monthly employee social contribution
Approx. EUR 1,478.62 per month (9.4% of the EUR 15,730 cap)Social Insurance Act (Act No. 461/2003 Coll.) — https://taxsummaries.pwc.com/slovak-republic/individual/other-taxes
Income tax withholding on wages (PAYE-equivalent)
Employer withholds monthly advance income tax at 19% (and 25% above the monthly equivalent of the band), reconciled in the annual return or employer annual reconciliationIncome Tax Act (Act No. 595/2003 Coll.) — https://taxsummaries.pwc.com/slovak-republic/individual/taxes-on-personal-income
Contribution remittance deadline
Social and health contributions are due on the employer's regular payday for the relevant monthSocial Insurance Act (Act No. 461/2003 Coll.); Act on Health Insurance (Act No. 580/2004 Coll.) — https://taxsummaries.pwc.com/slovak-republic/individual/other-taxes
Withheld wage tax remittance deadline
By the 5th day after the wages are paid ((confirm exact statutory day))Income Tax Act (Act No. 595/2003 Coll.) — https://taxsummaries.pwc.com/slovak-republic/individual/tax-administration
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Slovak payroll funds two systems: social insurance (Sociálna poisťovňa) and public health insurance. Employers withhold income tax and the employee's contributions monthly and remit them with their own employer contributions. Most social-insurance contributions are capped at a maximum monthly assessment base; health insurance is uncapped.
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