Frequently asked questions

From the gross salary the employer first deducts the employee's contributions — 9,4 % social insurance and 5 % health insurance. What remains is the partial tax base. The tax-free allowance (497,23 € a month) comes off that, and the progressive tax is worked out on the rest. Finally the child tax bonus reduces the tax. The result is your net take-home.

Four progressive bands apply to the monthly tax base: 19 % up to 3 665,28 €, 25 % up to 5 029,10 €, 30 % up to 6 250,86 €, and 35 % above that. The higher rates are marginal — each applies only to the slice of the base inside its band, never to the whole salary.

It is a part of the tax base that is not taxed: 497,23 € a month, or 5 966,73 € a year, deducted before the tax rates apply. For higher earners it tapers — it stays full while the annual base is at or below 26 083,13 €, then falls by one-third of the base, reaching zero at 43 983,32 €. The monthly payroll applies the flat allowance; the taper is settled in the annual reconciliation.

It is age-tiered: 100,00 € a month for a child under 15, and 50,00 € a month for a child from 15 to 18. There is no bonus from age 18. The bonus is subtracted from the tax after the rates are applied.

Because the child tax bonus is paid out. If the bonus is larger than the tax due, the difference is not lost — it is added to your net pay, so a lower earner with young children can take home more than the raw "gross minus insurance" figure.

On the employee side: social insurance of 9,4 % (sickness 1,4 %, old-age pension 4 %, disability 3 %, unemployment 1 %) plus health insurance of 5 %. The employer pays a larger share on top, which is a cost of employing you but is not withheld from your pay.

Social insurance has a monthly maximum assessment base of 16 764,00 € for 2026 — above it, no more social insurance is levied that month. Health insurance has no ceiling at all: the 5 % employee share applies to the full gross however high.

The hourly minimum wage is 5,259 € for a standard full-time week (Oznámenie MPSVR SR č. 245/2025 Z. z.). The monthly minimum is its counterpart, set at sixty percent of the national average wage. A gross at the minimum still has contributions and, above the tax-free allowance, income tax withheld.

A person with a severe-disability certificate (ZŤP) pays health insurance at half the standard rate — 2,5 % instead of 5 % on the employee side. Toggle the ZŤP option in the calculator to apply it. Social-insurance rates are not halved.

The rates follow the official sources cited on each page; if a rule changed recently it may not be reflected here yet, and none of them has been through our final sign-off. Treat the results as estimates, and check the cited source before using these numbers for a real decision.