Social and health insurance
Employees pay 9.4% of gross salary in social insurance: 1.4% sickness, 4% old-age, 3% disability and 1% unemployment insurance, up to a ceiling of 16,764 € a month in 2026 (11 times the 2024 average wage of 1,524 €). Health insurance rose in 2026 from 4% to 5% of gross salary, with no ceiling.
Income tax in 2026
Since 2026 income tax has four bands, each set as a multiple of the subsistence minimum (284.13 € a month on 1 January 2026):
| Tax base, 2026 | Rate |
|---|---|
| Up to 43,983.32 € | 19% |
| 43,983.32 € to 60,349.21 € | 25% |
| 60,349.21 € to 75,010.32 € | 30% |
| Over 75,010.32 € | 35% |
The tax base is gross salary minus social and health insurance, less the tax-free allowance (nezdaniteľná časť) of 5,966.73 € a year. Above a tax base of 26,083.13 € the allowance shrinks by a third of every extra euro and disappears at 43,983.33 €. In gross salary, the allowance starts to shrink at about 2,540 € a month and is gone at about 4,290 €; the 25% band starts at about 4,290 € a month, 30% at about 5,880 € and 35% at about 7,310 €.
The child tax bonus
Parents get a tax bonus of 100 € a month for each child under 15 and 50 € for each child aged 15 to 18, paid out even if it is larger than the tax. In total it may not exceed 29% of the tax base for one child, 36% for two, 43% for three and so on. When the tax base is above 27,432 € a year (1.5 times twelve average monthly wages from 2024), each child's bonus is reduced by a tenth of the excess.
A worked example
On 2,000 € gross a month, 24,000 € a year: social insurance is 188 € a month and health insurance 100 €, leaving a tax base of 20,544 € a year. After the 5,966.73 € allowance, 14,577.27 € is taxed at 19%: 2,769.68 € a year, about 230.81 € a month. Take-home pay is about 1,481.19 € a month. With two children under 15 the bonus adds 200 €, for 1,681.19 €.
Net pay at different salaries
| Gross a month | Net a month | Deductions |
|---|---|---|
| 1,000 € | 787.83 € | 21.2% |
| 1,500 € | 1,134.51 € | 24.4% |
| 2,000 € | 1,481.19 € | 25.9% |
| 2,500 € | 1,827.87 € | 26.9% |
| 3,000 € | 2,149.57 € | 28.3% |
| 4,000 € | 2,788.72 € | 30.3% |
| 6,000 € | 4,066.57 € | 32.2% |
| 8,000 € | 5,235.12 € | 34.6% |
Without children; yearly averages per month. Monthly payslips apply the allowance as one twelfth each month, so they can differ slightly until the annual settlement.
What this leaves out
The allowance for a spouse with little income, pension saving in the third pillar, the interest bonus for young homebuyers, agreements outside employment (dohody) and self-employment are not included. Your employer pays its own social insurance and 10% health insurance on top of your gross salary.