Work agreements
Agreements for work performed outside an employment relationship (DoVP, DoPČ, DoBPŠ) have their own contribution rules; students and pensioners can claim a contribution-deductible item. This page is explanatory — the calculator computes standard employment.
Work outside an employment relationship
Alongside a standard employment contract, Slovak law allows work under an agreement performed outside an employment relationship (dohoda o prácach vykonávaných mimo pracovného pomeru). There are three kinds, and they suit occasional or secondary work rather than a full job:
- DoVP — an agreement to complete a defined task (dohoda o vykonaní práce), capped in hours per year.
- DoPČ — an agreement for recurring work activity (dohoda o pracovnej činnosti), a limited number of hours a week.
- DoBPŠ — a student work agreement (dohoda o brigádnickej práci študentov), for secondary-school and university students.
This page is an explainer, not a calculator arm. The net-pay calculator on the home page models standard employment (závislá činnosť). Agreements branch by the worker’s status (student, pensioner, other) and by the type of agreement, and those branches are not clean enough to fold into a single standard-employee tool without misleading someone — so we describe the mechanism here instead of offering a dohoda net figure.
The contribution-deductible item (odvodová odpočítateľná položka)
The one feature worth knowing is the contribution-deductible item (odvodová odpočítateľná položka, OOP). Students working on a DoBPŠ and pensioners on a DoVP or DoPČ can claim it, and it works as a monthly allowance of 200,00 € against the assessment base for pension insurance only. Below 200,00 € of monthly earnings from the agreement, no pension contributions are due; above it, they are charged only on the part over 200,00 €. The item does not touch the employer’s guarantee or accident insurance, and it does not change the income-tax treatment — the tax advance follows the ordinary path.
The allowance is scheduled to rise to 300,00 € a month from 1 January 2027, so a student or pensioner on an agreement will keep more of the first slice of their earnings free of pension contributions from that date.
The amounts on this page follow the acts cited above, shown to explain how agreements differ from standard employment. A recent change may not be reflected here yet, and they have not been through our final sign-off — for a real decision, the cited source or the responsible authority governs.
The full content of this page is still being written.