Changes to Social Insurance Contributions for Entrepreneurs in Slovakia from 1 July 2026

Starting on 1 July 2026, new rules governing social insurance contributions for self-employed persons (SZČO) will come into effect in Slovakia. The reform introduces a new micro-contribution scheme and changes the conditions under which mandatory social insurance arises.

Micro-contribution introduced

One of the most significant changes is the introduction of the so-called micro-contribution (mikroodvod), designed for entrepreneurs with lower annual income.

In 2026, the monthly micro-contribution will amount to €131.34. It will replace standard social insurance contributions for entrepreneurs who meet the statutory requirements.

When no social contributions are due

Mandatory social insurance will not arise if an entrepreneur’s annual income does not exceed 10.5 times the subsistence minimum. For 2026, this threshold is set at €2,876.90.

Entrepreneurs below this threshold will not be required to pay social insurance contributions.

New rules for new entrepreneurs

The reform also changes the rules for entrepreneurs starting a business activity.

If a business is registered in 2026, the obligation to pay contributions may arise from the first day of the sixth calendar month following the start of business activity. Depending on income, the entrepreneur will either pay the micro-contribution or standard social insurance contributions.

The new regime also applies to individuals whose previous business activity ended more than 60 months ago.

Income up to €9,144

The contribution regime will be determined based on income reported for the previous tax period.

If income for 2025 does not exceed €9,144 and all other conditions are met, the entrepreneur may qualify for the micro-contribution and pay €131.34 per month from July 2026. Higher-income entrepreneurs will continue to pay contributions under the standard calculation method.

What will change for existing entrepreneurs

For existing self-employed persons, contribution obligations will be reassessed based on the 2025 tax return.

Following the annual review, the Social Insurance Agency will determine whether the entrepreneur remains in the standard regime, moves to the micro-contribution scheme, or is exempt from mandatory social insurance.

What entrepreneurs should do

Entrepreneurs are advised to review their 2025 income figures and pay close attention to notifications issued by the Social Insurance Agency.

The information reported in the tax return will determine both the obligation to pay contributions from 1 July 2026 and the amount payable.

Detailed guidance, practical examples and a contribution calculator are available on the Social Insurance Agency website.