Starting in 2027, entrepreneurs in Slovakia will pay higher mandatory contributions, but at the same time, the maximum social benefits for all insured individuals will also increase. The reason is the rise in the average wage, which is used to calculate both contributions and benefits.
The new rules will affect both employees and self-employed individuals (SZČO). The SME portal explained what amounts to expect and which government benefits will increase.
Higher Benefits for Everyone: Increases in Sick Leave and Maternity Leave Benefits
Good news for everyone who pays social contributions: the maximum amounts for sick leave, maternity leave, and other benefits from the Social Insurance Company (Sociálna poisťovňa) will increase. This is due to the rise in the average salary for 2025, which reached €1,620.
This figure is used to calculate the maximum daily assessment base (maximálny denný vymeriavací základ), which will amount to €106.52 in 2027.
How maximum benefits will increase in 2027:
Maternity benefits (materské): The maximum monthly benefit for parents will reach €2,396.80 for a 30-day month and €2,476.70 for a 31-day month.
Sick leave benefits (nemocenské): During temporary incapacity for work, you can receive up to €1,757.60 (for 30 days) or €1,816.20 (for 31 days).
Maternity benefits (tehotenské): Expectant mothers can receive up to €495.40 per month.
Family care allowance (ošetrovné): For 14 days of care, the maximum payment will be €820.30.
Please note that these are maximum amounts available only to people with high official incomes. The actual amount of benefits for each person is calculated individually, depending on their contribution base.
Changes for Self-Employed Individuals (SZČO): New Minimum Contributions
For self-employed individuals (SZČO or živnostník), the minimum mandatory payments to health and social insurance companies will increase starting January 1, 2027.
Health Insurance (zdravotné poistenie)
The minimum monthly advance payment for health insurance for SZČO starting in 2027 will be €129.60. A reduced rate applies to people with disabilities, so the minimum contribution for them will be €64.80.
This amount is 16% of the minimum assessment base, which is 50% of the average salary from two years ago (€1,620 / 2 = €810). Unlike social insurance, there is no upper limit on health insurance contributions: the higher your income, the higher your contribution.
Social Insurance (sociálne poistenie)
Minimum contributions to the Social Insurance Company will also increase. The minimum contribution base for social insurance contributions in 2027 is calculated as 60% of the average salary for 2025 (€1,620 * 0.6 = €972).
At the standard rate of 33.15%, the minimum monthly payment for self-employed individuals (SZČO) will be €322.22.
Please note: the new, increased contribution amounts will be due for the first time for January 2027, i.e., by February 8, 2027. In January, you will still pay the contribution for December 2026 at the old rates.
What Employees Need to Know
For employees, the percentage of payroll deductions will not change. As before, the following will be withheld from your gross salary:
9.4% for social insurance;
4% for health insurance.
In total, as an employee, you contribute 13.4% of your salary. Your employer pays an additional 35.2% of your gross salary on your behalf.
The main change affects only those with high incomes. Due to the rise in the average salary, the maximum contribution base (maximálny vymeriavací základ) is increasing. This means that if your salary exceeds this limit, contributions will be calculated based on a higher amount than last year. For most employees with average salaries, nothing will change.
Therefore, in 2027, both benefits and mandatory payments will increase. Business owners should check and update their standing payment orders in online banking in advance to avoid falling into debt.
