Statutory and legislative payroll changes in Slovakia, each linked to the page it was checked against. For information only, not legal or tax advice: confirm details with the source before acting. See the terms.
Income tax moves to four bands: 19%, 25%, 30% and 35%
Effective 1 Jan 2026
From 1 January 2026, the progressive personal income tax on employment income uses four bands: 19% up to €43,983.32, 25% from €43,983.33 to €60,349.21, 30% from €60,349.22 to €75,010.32, and 35% above €75,010.32.
For the employer
- Confirm payroll software has loaded the new four-band structure before the first January pay run.
For the employee
- Employees with annual income above €43,983.32 face marginal rates of 25%, 30% or 35% on the portion above each threshold.
Source: Podnikajte.sk - Progresívne zdanenie príjmov fyzických osôb od roku 2026 · Last verified 1 October 2026
Employee health insurance rate rises from 4% to 5%
Effective 1 Jan 2026
From January 2026 the employee health insurance contribution rises by 1 percentage point, from 4% to 5% of gross pay (from 2% to 2.5% for employees with disabilities). The employer health insurance rate stays at 11%. Total employee contributions reach 14.4% of gross pay, while total employer contributions are 36.2%.
For the employer
- Update payroll with the 5% employee health insurance rate (2.5% for employees with disabilities); the employer rate is unchanged at 11%.
For the employee
- Take-home pay falls slightly at an unchanged salary, since the employee health insurance rate rises from 4% to 5%.
Source: Kryptomagazín - Odvody zamestnanca a zamestnávateľa v roku 2026 · Last verified 1 October 2026
Minimum wage rises €99 to €915
Effective 1 Jan 2026
The minimum wage is €915 a month from 1 January 2026, €99 more than in 2025 - a historic increase. It is set automatically at 60% of the average wage, and night and weekend work surcharges rise with it.
For the employer
- Raise any employee paid below €915/month from the January 2026 pay run, and re-check minimum wage-linked surcharges for night and weekend work.
For the employee
- Workers on the minimum wage get the largest automatic increase in the wage's history from January 2026.
Source: MPSVR SR - Historický nárast minimálnej mzdy 2026 · Last verified 1 October 2026