---
name: sk-payroll-social
description: "Source-cited draft: payroll & social contributions for Slovakia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/sk-payroll-social"
  jurisdiction: "SK"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Slovakia Payroll & Social Contributions

## Social security and health insurance (2025)

- **Employee social-insurance contributions** — 9.4% of gross remuneration (pension, sickness, disability, unemployment) percent  _(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 disabilities percent (Rises to 5% from 2026 — 2025 rate is 4%; confirm)  _(Act 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) percent  _(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 base percent  _(Social 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 base percent  _(Act 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) EUR (Applies to social insurance only; health insurance is uncapped)  _(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) EUR ((approx — derived from 2025 cap; confirm))  _(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 reconciliation  _(Income 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 month  _(Social 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)_

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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> **General reference only.** This document does not constitute tax, legal, or
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## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `sk-payroll-social` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/sk-payroll-social. If neither is available, confirm every figure against the official source pages cited above before relying on it.