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mailingLeitner Slovakia – Payroll news 2025

Newsletter – 20.01.2025

Dear clients and partners,

In this edition of Mailing Leitner Slovakia, we will present a summary of the most significant legislative changes in payroll and personnel matters that came into effect on 1 January 2025.

We would like to draw your attention to the following points in particular:

  • Act on Social Insurance – significant increase in the maximum assessment base
  • Changes to parental pension payments
  • Health Insurance – Elimination of the obligation to submit corrective statements
  • Changes to the child tax bonus
  • Contribution for children’s sports activities
  • Changes to the recreational allowance

We would be happy to assist if you need more information.

We for you,

Roman Ponc & Veronika Krejčí

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ACT ON SOCIAL INSURANCE

The assessment base for the calculation of pension insurance, disability insurance, sickness and unemployment insurance, the reserve fund as well as guarantee insurance will significantly increase from EUR 9,128.00 (valid for 2024) to EUR 15,730.00, effective for 2025. Accident insurance will continue to be calculated from an unlimited assessment base.

The daily assessment base for calculating sickness benefits granted in 2025 may be set at up to EUR 2,860.00. Consequently, the maximum daily assessment base may reach EUR 94.0274.

The deductible allowance for contributions (OOP) for students and pensioners remains unchanged at a maximum of EUR 200.00. Meanwhile, the deductible allowance for seasonal work (OOPSP) is set at a maximum of EUR 715.00 per month for 2025 (compared to EUR 652.00 for 2024).

Effective 1 January 1 2025, employers will no longer be required to inform employees if they have been listed as debtors by the Social Insurance Office.

Changes to parental pension payments

From January 2025, the manner in which parental pensions are paid will change significantly. Until now, children were able to contribute to their parents’ pensions via social insurance contributions.

Under the new system, children will be able to allocate a percentage of their taxes paid to their parents who are pension recipients: 2 % to the mother and 2 % to the father, for a total of up to 4 % of the taxes paid. This allocation will be possible for the first time in 2026 for the 2025 tax period.

ACT ON HEALTH INSURANCE

A positive change for employers is the amendment to Section 20, effective as of 1 January 1 2025, which exempts employers from the obligation to submit monthly corrective statements to the health insurance company in certain cases. This applies primarily if the health insurance company can make corrections as part of the Annual Reconciliation of Health Insurance (e.g., retroactive recognition of an employee’s disability pension). Reimbursements of insurance contributions will be settled as part of the annual reconciliation process (“RZZP”).

Health insurance contributions are calculated on the full amount of an employee’s income without limitations.

The maximum assessment base for dividends from the years 2011 to 2016, paid in 2025, is set at EUR 85,800.00 (60 times the average salary in 2023 = 60 x EUR 1,430.00).

The minimum health insurance contribution for employees in 2025 will increase to EUR 493.17 per year. The minimum advance payment for health insurance contributions is EUR 41.08 per month.

INCOME TAX ACT

The non-taxable amount for a taxpayer and tax rates

For purposes of the calculation of advance tax payments, the non-taxable amount for 2025 is EUR 479.48 per month or EUR 5,753.79 per year.

The individual income tax rate amounts to

  • 19 %: On the portion of the tax base that does not exceed EUR 48,441.43 per year (EUR 4,036.79 per month).
  • 25 %: On the portion of the tax base that exceeds EUR 48,441.43 per year (EUR 4,036.79 per month).

No tax will be assessed or paid if, for the year 2025, the tax amount does not exceed EUR 17.00, or if the taxpayer’s total taxable income for 2025 is up to EUR 2,876.90.

Changes to the child tax bonus in 2025

The age limit for a child eligible to claim the tax bonus, the percentage limit of the tax base used to calculate the entitlement and the income criteria for determining the maximum amount of the child tax bonus will be changed.

For more detailed information on the child tax bonus, please refer to our previous mailing – Overview of Tax News for 2025.

For:

  • new employees hired on or after 1 January 2025, or
  • existing employees who wish to continue applying for the tax bonus after 1 January 2025,

The amendment introduces an obligation to declare the application of the tax bonus on a new form, VYH36v25,

MINIMUM WAGE AND SURCHARGES FROM JANUARY 2025

From January 2025, the minimum monthly wage for employees has been increased to EUR 816.00. The minimum hourly wage is therefore EUR 4.69 for a standard weekly working time of 40 hours (EUR 4.841.00 for 38.75 hours/week, EUR 5.003 for 37.5 hours/week).

Wage Surcharges

As a result of the increase in the minimum wage, the amounts of surcharges for Saturday and Sunday work, night shifts as well as on-call duty have also been adjusted.

Allowance Rate 2024 2025
For Saturday work 50 % of min. wage EUR 2.155 EUR 2.345
For Saturday work (regular work) 45 % of min. wage EUR 1.9395 EUR 2.1105
For Sunday work 100 % of min. wage EUR 4.31 EUR 4.69
For Sunday work (regular work) 90 % of min. wage EUR 3.879 EUR 4.221
For night work 40 % of min. wage EUR 1.724 EUR 1.876
For night work (hazardous conditions) 50 % of min. wage EUR 2.155 EUR 2.345
For predominant night work 35 % of min. wage EUR 1.5085 EUR 1.6415
For on-call duty outside the workplace 20 % of min. wage EUR 0.862 EUR 0.938
For work in difficult conditions 20 % of min. wage EUR 0.862 EUR 0.938
For holiday work (contractors) 100 % of min. wage EUR 4.31 EUR 4.69

CHANGES TO THE LABOUR CODE

Agreements on Work Activities for Seasonal Work

Effective 1 January 2025, agreements on work activities for seasonal work can be concluded in the tourism sector, specifically in the operation of restaurants and hospitality businesses, as well as accommodation facilities. This applies regardless of whether these activities are linked to passenger transport on rivers, rental of sports equipment, operation of camps, artificial water bodies, cable cars, ski lifts, or similar activities.

Contribution for Children’s Sports Activities

While the contribution for children’s sports activities was voluntary until 31 December  2024, the contribution will become mandatory for employers with more than 49 employees as of 1 January 2025. The conditions for tax and contribution exemptions for this benefit remain unchanged.

Recreational Allowance

From 1 January 2025, an amendment to the Labour Code has introduced a change in the conditions for providing the recreational allowance, allowing its transferability to the employee’s parents. As a result, and in addition to previously eligible expenses, the contribution may now cover also documented expenses incurred by the employee’s parents participating in a recreation.

Should you require more detailed information, we are happy to assist.

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