Consolidation Package 2026: Impact on Wages and Social Contributions

Dear Clients and Partners,

In this edition of mailingLeitner Slovakia, we provide an overview of the adopted consolidation measures and their impact on payroll and contributions. The text is based on the law approved by the National Council on 24 September 2025.

Key highlights include:

• Increase of employee’s health insurance contributions

• Changes in the progressive taxation of personal income

• Abolition of the exemption from social security contributions

• Extension of the period of employer-paid sick leave compensation

• Abolition of selected public holidays

Health insurance contributions

The employee’s contribution rate will increase by 1 percentage point – from the current 4 % to 5 % (reduced rate from 2 % to 2.5 %). Employers’ rates remain unchanged. For self-employed persons and voluntary payers, the rate will increase from 15 % to 16 %, while the minimum assessment base remains at 50 % of the average wage.

Personal income tax

The non-taxable allowance will increase from EUR 479.48 to EUR 497.23 per month but will phase out more quickly and disappear completely once annual income exceeds EUR 43,983 (~EUR 3,665 per month). Employees with gross wages of around EUR 4,500 per month will no longer be entitled to this allowance. The 25 % tax rate will apply earlier – from monthly income above EUR 3,666 (previously EUR 4,187). Two new tax rates will be introduced: 30 % on monthly income above EUR 5,029 (annual income over EUR 60,349) and 35 % on monthly income above EUR 6,251 (annual income over EUR 75,010).

Social Security

Until now, income received during sick leave, childcare leave and maternity leave was not subject to social security contributions. As of 1 January 2026, income received during these periods will become subject to contributions. This includes, for example, bonuses paid during such periods.

Sick leave compensation

The period during which the employer pays wage compensation due to sickness will be extended from the current 10 days to 14 days. The Social Insurance Agency will start paying sickness benefit from day 15.

Public holidays

17 November will be permanently abolished as a public holiday (effective already from 2025). 8 May and 15 September will be temporarily abolished in 2026. The ban on sales during public holidays is simultaneously being lifted, with the exception of Christmas (December 24 after 12:00 PM, December 25 and 26), New Year’s Day (January 1), and Easter holidays (Good Friday and Easter Monday).

Practical impact for employers: these changes will need to be reflected in working time schedules and in internal calendars and processes for 2026.

13th pensions

Seniors will continue to receive the 13^th pension, but in 2026–2028 the amount will be frozen at the 2025 level of EUR 667.30.

Unemployment benefits

The amount of unemployment benefits will decrease gradually from the 4^th to the 6^th month of entitlement:

• Months 1–3: 50 % of the assessment base (unchanged),
• Month 4: 40 %,
• Month 5: 30 %,
• Month 6: 20 %.

We are preparing for you:

• Event for clients: Wages and taxes in the Czech Republic and Slovakia under the microscope (September 30, 2025 – 9:30 a.m. – 11:30 a.m.)
• Event for clients: “Come to the theater with LeitnerLeitner” (October 8, 2025 – 5:00 p.m. – 8:00 p.m.)

Contact us – our experts will provide you with in-depth know-how and individual advice.