Living wage from 1.7.2025

The minimum subsistence level is one of the key variables of the Slovak social system. It changes every year on 1 July and its amount affects a number of other variables and benefits – from minimum levies to the tax-free part of the tax base. In this article we will look at what new values apply from 1 July 2025.

What is the minimum subsistence level?

The minimum subsistence level is a legislated amount of money that represents the basic income needed to cover the basic living needs of an individual or family. These needs include food, housing, clothing, health care, education and other essential expenses.

The specific amount of the minimum subsistence income may vary by country, state or region. In some countries, the subsistence minimum is regulated by law and may be updated regularly in line with inflation and changes in the economy. It aims to provide a minimum level of financial security for citizens who do not have sufficient income to meet their basic needs.

Legislation often mentions the subsistence minimum in the context of calculating social benefits, maintenance, debt relief or other financial obligations. For example, in determining the amount of child support, the court may take into account the subsistence needs of both parents and the child when deciding on the fair sharing of financial burdens.

Minimum subsistence level from 1. 7. 2025 to 30. 6. 2026

On the basis of the data of the Statistical Office of the Slovak Republic on the growth of the cost of living of low-income households (coefficient 1.037), the Ministry of Labour, Social Affairs and Family of the Slovak Republic has set new amounts of the minimum subsistence level valid from 1.07.2025 to 30.06.2026 as follows:

• Full-age natural person minimum subsistence amount 284,13 EUR (increase by 10,14 EUR);
• Another jointly assessed person the amount of the minimum subsistence level of 198,12 EUR (increase of 7,08 EUR);
• Dependent child minimum subsistence amount of 129.74 EUR (increase of 4.63 EUR).

Calculation of the subsistence minimum in model situations

• Single adult with dependent child: €284.13 + €129.74 = €413.87
• Couple of adults (jointly assessed persons) without children: €284.13 + €198.12 = €482.25;
• Couple with one dependent child: €284.13 + €198.12 + €129.74 = €611.99
• Couple with three dependent children: €284.13 + €198.12 + €129.74 + €129.74 + €129.74 = €871.47.

What is the impact of the minimum subsistence level?

As we mentioned in the introduction, the amount of the minimum subsistence has an impact on many other social as well as tax variables, but not all of them are affected by the change of the minimum subsistence from 01.07.2025. From 01.07.2025 the following changes:

• The amount not to be affected by the execution will be EUR 397.78 as of 01.07.2025;
• The maximum amount of remuneration that a registered jobseeker can earn will be EUR 454.70 from 01.07.2025.

At the same time, from 01.01.2026 the following changes in the field of taxes will take place:

• Non-taxable part of the tax base per taxpayer (monthly/yearly) EUR 497.23 / EUR 5 966.73;
• The maximum tax base for the full NHT is EUR 26 367.26;
• Spousal NIC (max.) EUR 5 455.30;
• The threshold for the 25% tax rate for the FO is EUR 50 234.18.

If you are interested in this topic, please do not hesitate to contact us:

• Peter Varga, e-mail: peter.varga@highgate.sk

For more on tax and in particular tax and levy optimisation, please visit this section of our website: tax and levy optimisation

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