Minimum health levies in 2025

Health insurance is an integral part of the social security system in Slovakia and applies to every economically active person – whether employed or self-employed (self-employed). With the arrival of the new year, the minimum contributions to the health insurance company are traditionally adjusted. The year 2025 brings new amounts of minimum contributions, which are based on the current minimum subsistence level and the average wage from two years ago.

In this article, we look at how much employees and self-employed persons will pay in health insurance, in which cases the minimum contributions do not apply and how to reduce the amount of advance payments for health insurance.

What is the amount of the employee’s minimum health levy in 2025?

The minimum assessment base is linked to the amount of the subsistence minimum, which as of 01.01.2025 amounts to EUR 273.99. From this amount, the minimum advance payment for health insurance is calculated as follows:

• Employee: 4% of €273.99 = €10.96
• Employer: 11 % of € 273.99 = € 30.14
• Total minimum monthly contributions: €41.10.

In practice, this means that if the employee’s gross salary is less than € 273.99, the difference will be paid so that the minimum health levy is maintained. The employee pays the difference in full, including the difference in the employer’s contribution. At the same time, there is no maximum assessment base.

When is the minimum employee health levy not applicable?

The minimum health levy does not apply if the employee has been off work during the month:

• self-employed (the scheme described below applies);
• insured by the state (e.g. pensioner, student, parent on maternity or parental leave);
• a person with a disability;
• declared missing; or
• was not considered an employee under the Act.

In such cases, the minimum levy shall be reduced pro rata according to the number of days on which the person was an employee and the number of days on which he was a person referred to above.

How do I reduce the amount of my employee’s health insurance premiums?

The law allows employees to reduce the amount of their health insurance premiums. An employee who is gainfully employed in:

• employment;
• civil servant status;
• a service or similar employment relationship;

and at the same time his gross income from that activity is less than EUR 570,00, he can claim a deduction and thus reduce the amount of his advance payments for health insurance. The maximum amount of the deduction is set at EUR 380,00.

What is the amount of the minimum health levy for the self-employed in 2025?

The minimum amount of health insurance contributions for self-employed persons is based on the average monthly wage in the Slovak economy as determined by the Statistical Office for the calendar year two years preceding the reference period.

The minimum assessment base for the payment of contributions to the health insurance fund for 2025 is therefore calculated as 50% of the average monthly wage for 2023. The average monthly wage for 2023 was EUR 1,430.00, i.e. j. the minimum taxable amount for the payment of health insurance contributions for 2025 is EUR 715.00.

The minimum contributions to the health insurance of the self-employed are therefore as follows:

• Self-employed persons without disability: €107.25 (15% of €715.00);
• Disabled self-employed persons: €53.62 (7.5% of €715.00).

Looking for a legal but effective levy optimisation?

At our law firm we also specialise in tax and levy advice for all businesses. We help our clients to set up their business so that it is not only legal but also financially efficient.

• Do you have questions about your levy?
• Are you planning to change the legal form of your business?
• Are you considering switching to a different method of taxation?

Do not hesitate to contact us:

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

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