Payroll news: Latest changes in HR and payroll

Dear Clients and Partners,

In this edition of mailingLeitner Slovakia, we provide a consolidated overview of the most important legislative changes in the payroll and HR agenda effective as of 1 January 2026. The amendments mainly follow the recent Consolidation Package 2026 and the ongoing digitalisation of communication with the Slovak Social Insurance Office.

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

• The impact of the latest Consolidation Package on wages and social security contributions (more details are available in our newsletter Consolidation Package 2026 – Impact on Wages and Social Contributions)

  • Increase of the employee’s health insurance contribution rate by 1 p.p.
  • Changes in progressive taxation of individuals (new tax rates of 30% and 35%), described in more detail in this newsletter
  • Abolition of the exemption from social security contributions for selected types of income during so-called excluded periods
  • Extension of the period of employer-paid sick leave from 10 to 14 calendar days
  • Changes in public holidays (abolition of selected public holidays in 2026)
  • Gradual reduction of unemployment benefit (months 4–6 of entitlement)

• Current updates related to the Slovak Social Insurance Agency, which we recommend reviewing already in January 2026 (more details are available in our newsletter What’s New: Social Insurance and Meal Allowances)

  • Abolition of the obligation to submit Pension Insurance Records (ELDP), combined with a one-off obligation to submit ELDP data for employees for periods up to 31 December 2025
  • Reporting to the Social Insurance Office on the method of wage payment and the employee’s bank account number (IBAN), if wages are paid to a bank account

• Payroll figures for 2026 and changes in the Labour Code – impact on labour law entitlements and wage supplements:

  • Increase of the maximum monthly assessment base for social security contributions
  • New statutory minimum wage (and related wage supplements)
  • New rules regarding obstacles to work

ACT ON SOCIAL INSURANCE

The maximum assessment base for the calculation of pension insurance, disability insurance, sickness insurance, unemployment insurance, the reserve fund, and guarantee insurance will increase from EUR 15,730.00 (valid for 2025) to EUR 16,764.00, effective for 2026. Accident insurance will continue to be calculated on an unlimited assessment base.

The daily assessment base for calculating sickness benefits granted in 2026 may be set at up to EUR 3,048.00. Consequently, the maximum daily assessment base may reach EUR 100.2083.

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 762.00 per month for 2026 (compared to EUR 715.00 for 2025).

The deductible allowance contribution for employees ‑ trainers is set at EUR 300.00 per month.

ACT ON HEALTH INSURANCE

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 2026, is EUR 91,440.00 (60 times the average salary in 2024 = 60 × EUR 1,524.00).

The minimum health insurance contribution for employees in 2025 will increase to EUR 545.52 per year.

The minimum advance payment for health insurance contributions is EUR 45.45 per month.

INCOME TAX ACT

Non-taxable allowance for a taxpayer and tax rates

For purposes of the calculation of advance tax payments, the non-taxable amount for 2026 is EUR 497.23 per month or EUR 5,966.73 per year.

The individual income tax rate amounts to

• 19%: On the portion of the annual tax base up to EUR 43,983.32 (or up to EUR 3,665.28 per month)
• 25%: On the portion of the annual tax base exceeding EUR 43,983.32 and up to EUR 60,349.21 (or EUR 3,665.28 – EUR 5,029.10 per month)
• 30%: On the portion of the annual tax base exceeding EUR 60,349.21 and up to EUR 75,010.32 (or EUR 5,029.10 – EUR 6,250.86 per month)
• 35%: On the portion of the annual tax base exceeding EUR 75,010.32 (or above EUR 6,250.86 per month)

No tax will be assessed or paid if, for the year 2026, the tax amount does not exceed EUR 17.00, or if the taxpayer’s total taxable income for 2026 is up to EUR 2,983,37.

Child support allowance in 2026

The amount of the child tax bonus remains unchanged and is as follows:

• per child up to the age of 15: EUR 100 and
• per child from 15 to 18 years: EUR 50.

MINIMUM WAGE AND SURCHARGES FROM JANUARY 2026

From January 2025, the minimum monthly wage for employees has been increased to EUR 915.00. The minimum hourly wage is therefore EUR 5.259 for a standard weekly working time of 40 hours (EUR 5.429 for 38.75 hours/week, EUR 5.610 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.