Article · flojob.eu

Salary in Slovakia 2026: minimum wage, tax and contributions

In Slovakia, the minimum rate depends on the complexity of the job, and tax — on whether you signed a declaration. Let's break it down.

Slovakia 5 min read

Minimum wage

  • 915 € per month or 5.259 € per hour in 2026; from 2027 — 972 € and 5.586 €.
  • If pay is not regulated by a collective agreement, there are 6 levels of minimum rates depending on job complexity: in 2026 from 915 € (level 1) to 1 495 € (level 6) per month.
  • Bonuses for nights, weekends, holidays and overtime are not included in the minimum wage.

Deductions

  • Social security contributions — 9,4%.
  • Health insurance — 5% (from 2026; previously 4%).
  • Tax — 19% from the part up to 3 665,28 € per month, then higher.
  • Tax-free allowance — 497,23 € per month, if you have submitted a declaration to your employer (vyhlásenie). It is applied by only one employer.
  • Child tax bonus: 100 € per child under 15 and 50 € — per child aged 15–17, if the child lives with you.
Net pay in 2026 (with declaration, no children): 915 € → ≈729 €; 1 000 € → ≈788 €; 1 200 € → ≈927 €; 1 500 € → ≈1 135 €. Without a declaration, ≈832 € will remain from 1 200 €.

Annual tax reconciliation

By February 15, ask your employer for an annual tax reconciliation (ročné zúčtovanie); any overpayment will be refunded no later than with the April salary. In the annual reconciliation, the tax-free allowance is calculated for the whole year, even if you only worked for a few months — therefore, the refund is often significant.

Official sources

Data verified on October 4, 2026. Rules and amounts change — check with the source before making important decisions.

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