Minimum health levies in 2026

Health insurance is one of the basic pillars of the social system in Slovakia and is compulsory for every economically active citizen. Whether an employee or a self-employed person (self-employed), paying health insurance is an essential part of working and business life. However, the amount of these contributions is adjusted annually on the basis of legislative rules and economic indicators.

Traditionally, with the new year comes changes in the field of health insurance and 2026 brings new amounts of minimum advance payments to the health insurance company. These are based on the current minimum subsistence level and the average wage from two years ago, which have a direct impact on how much insured people will pay each month. Changes in 2026 will affect not only self-employed workers but also employees.

In this article, we will therefore look at what the minimum health insurance contributions will be in 2026, who is obliged to pay them and in which cases the minimum advance payments do not apply. We’ll clearly explain the differences between employees and the self-employed and help you navigate how the changes will affect your wallet.

What is the amount of the employee’s minimum health levy in 2026?

The minimum assessment base is linked to the amount of the subsistence minimum, which as of 01.01.2026 amounts to EUR 284.13. From this amount, the minimum advance payment for health insurance is calculated as follows:

• Employee: 5% of 284,13 EUR = 14,20 EUR
• Employer: 11 % of EUR 284.13 = EUR 31.25
• Total minimum monthly contributions: €45.45.

In practice, this means that if the employee’s gross salary is less than EUR 284.13, the difference will be made up so that the minimum health levy is maintained. The employee shall pay 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 2026?

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 health insurance contributions for 2026 is therefore calculated as 50% of the average monthly wage for 2024. The average monthly wage for 2024 was EUR 1 524.00, i.e. j. the minimum taxable amount for the payment of health insurance contributions for 2026 is EUR 762.00.

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

• Self-employed without disability: €121.92 (16% of €762.00);
• Disabled self-employed persons: €60.96 (8% of €762.00).

Looking for a legal but effective levy optimisation?

When doing business, it is crucial to look at the levy burden comprehensively, through both levies and taxes.

Our law firm provides expert legal, tax and tax advice to entrepreneurs. We help our clients set up their business form, income and contractual relations in a way that is fully compliant with the law, but at the same time as efficient as possible in terms of overall levies and taxes.

Our focus is on long-term sustainability and legal certainty, not on short-term and risky practices. If you want to have your levies and taxes set up sensibly and legally, contact us. We’ll be happy to help you find a solution that fits your business situation and future plans.

• 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

For more information on tax and in particular on tax and levy optimisation, please visit the Tax and Levy Optimisation section of our website.

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