Payroll calculator 2026
Employee (TPP) · Slovakia · period 2026 (subsistence minimum 284,13 €)
Contribution burden · monthly advance (payslip)
| Item | % | Employee | Employer |
|---|---|---|---|
| Sickness | 1,40 % | 14.00 € | 14.00 € |
| Old-age pension | 4 % / 14,00 % | 40.00 € | 140.00 € |
| Disability | 3 % | 30.00 € | 30.00 € |
| Unemployment | 1 % / 0,50 % | 10.00 € | 5.00 € |
| Support financing | 0,50 % | — | 5.00 € |
| Accident | 0,80 % | — | 8.00 € |
| Guarantee fund | 0,25 % | — | 2.50 € |
| Reserve fund | 4,75 % | — | 47.50 € |
| Social insurance total | 94.00 € | 252.00 € | |
| Health insurance | 5 % / 11 % | 50.00 € | 110.00 € |
| Contributions total | 144.00 € | 362.00 € | |
| Tax base | 856.00 € | — | |
| Non-taxable part (NČZD) | −497.23 € | — | |
| Taxable wage | 358.77 € | — | |
| Tax — 19 % band | 19 % | 68.17 € | — |
| Tax | 68.17 € | — | |
| Tax advance | 68.17 € | — | |
| Gross salary | 1,000.00 € | — | |
| Net salary | 787.83 € | — | |
| Total labour cost | — | 1,362.00 € |
Annual settlement — objective burden
- Social insurance contributions are rounded down to the eurocent (§142 of Act 461/2003), tax and health insurance mathematically (§47 of Act 595/2003, Act 580/2004).
- The monthly calculation matches the advance on the payslip. The annual calculation takes into account the reduction of the non-taxable part and of the child tax bonus at higher incomes, which does not appear on the payslip during the year and is settled only in the annual settlement — that is why it shows the objective annual burden more precisely than the payslip itself.
- Special statuses (pensioner, seasonal work, a managing director who is a foreigner without Slovak public health insurance, concurrent agreements) are calculated individually → consultation. Accident insurance of 0,8 % is the basic rate; some employers pay more → the labour cost can be higher. The exact payslip depends on the number of days in the month, concurrent incomes and other pay components.
How the payroll calculator works
The payroll calculator computes an employee's net salary from the gross salary — or the other way round: from a target net salary or from the total labour cost it finds the matching gross. The calculation reflects the type of engagement (employment contract, work agreement, student brigade agreement, director's fee), the personal tax allowance, the child tax bonus and ZŤP (disability) status. The result is a monthly and yearly overview: net salary, income tax, employee contributions, employer contributions and the total labour cost.
Parameters for 2026
The calculator uses the parameters in force for 2026:
- Subsistence minimum of 284.13 € (Ministry of Labour measure No. 168/2025, as of 1 January 2026) — the tax allowance and tax band thresholds derive from it.
- Personal tax allowance: 21 times the subsistence minimum per year; it tapers off at higher tax bases (§ 11 of Act No. 595/2003 Coll.).
- Personal income tax in bands of 19 %, 25 %, 30 % and 35 % by tax base (band thresholds are multiples of the subsistence minimum, § 15 of Act No. 595/2003 Coll.).
- Employee contributions: social insurance 9.4 % (sickness 1.4 %, pension 4 %, disability 3 %, unemployment 1 %) and health insurance 5 % (2.5 % with ZŤP status). The social insurance assessment base is capped at 16,764 € per month; health insurance has no cap.
- Employer contributions: social insurance 25.2 % and health insurance 11 % — together they make up the difference between gross pay and the labour cost.
- These rates apply to employment contracts and work agreements with regular income; student brigade agreements and directors' fees use different rates — the calculator applies them automatically based on the selected type.
- Minimum monthly health insurance advance of 45.45 € (employee and employer combined); with a low salary the employee tops up the difference.
- Child tax bonus: 100 € per month for a child under 15 and 50 € for a child aged 15–18, capped as a percentage of the tax base by the number of children; the entitlement shrinks once the monthly tax base (gross pay minus employee contributions) exceeds 2,286 € (tied to the 2024 average wage of 1,524 €).
How the calculation runs
- Employee contributions are computed from the gross salary (social insurance is rounded down to the cent under § 142 of Act No. 461/2003 Coll., health insurance mathematically).
- Tax base = gross salary minus employee contributions minus the tax allowance.
- Tax is computed across the 19/25/30/35 % bands and rounded mathematically to the cent (§ 47 of Act No. 595/2003 Coll.).
- The child tax bonus is deducted from the tax (up to the statutory limit).
- Net salary = gross − contributions − tax + the bonus paid out. The yearly overview is computed from twelve times the gross salary on an annual basis.
When calculating "from net" or "from labour cost", the calculator solves the same system in reverse and finds the gross salary that produces the given amount.
Frequently asked questions
What is the difference between gross pay, net pay and labour cost?
Gross pay is the amount in the contract. Net pay is what the employee receives after contributions and tax. Labour cost is the employer's total expense: gross pay plus employer contributions (together 36.2 % on top of gross for standard employment in 2026).
How are agreement workers and students calculated?
A work agreement with regular income uses the same rates as an employment contract. Under a student brigade agreement no health insurance is paid, and the student may apply a 200 € monthly contribution allowance — social insurance (pension and disability only) is paid only on the amount above it.
Why might the result differ from a payslip by a cent?
The calculator applies the statutory per-component rounding (social insurance down, tax and health insurance mathematically). Payroll systems may compute components in a different order; the difference is at most a few cents. The calculation is informative.