From January 2027, Slovakia’s minimum wage is €972 gross per month. For an employee claiming the non-taxable part, with no children and no other deductions, our example gives €772.11 net. The employer’s payroll cost is €1,323.85 before meals and other costs. Here is what these figures include and which allowances should not be confused.
From 1 January 2027, Slovakia’s monthly minimum wage increases from €915 to €972 gross, a rise of €57. The hourly minimum is €5.586 for a statutory working week of 40 hours. The Ministry of Labour published the 2027 amount in Notice No. 232/2026; it is already confirmed. Minimum wage 2027, comparison with 2026.
The monthly amount covers a full month worked at full working hours. An agreed part-time schedule or an incomplete month requires a proportional adjustment to time worked. Where statutory weekly working hours are below 40, the hourly minimum increases proportionally. Minimum Wage Act, Section 2.
Our example assumes an employee who works the full month, is neither a pension recipient nor a person with a disability, claims no child tax bonus and has no other income or payroll deductions. The employee has signed the declaration allowing the employer to apply the monthly non-taxable part of the tax base.
| Monthly pay calculation | Amount |
|---|---|
| Gross wage | 972,00 € |
| Employee social insurance | −91,36 € |
| Employee health insurance, 5% | −48,60 € |
| Base after insurance deductions | 832,04 € |
| Monthly non-taxable part | −516,64 € |
| Taxable pay for the tax advance | 315,40 € |
| Income tax advance, 19% | −59,93 € |
| Net pay | 772,11 € |
Social insurance is calculated separately for each fund and rounded down to the cent. Tax uses mathematical rounding. The calculation follows the Social Insurance Act, health insurance rules for 2027 and Sections 11, 35 and 47 of the Income Tax Act.
Under the same assumptions, the 2026 gross minimum of €915 gives net pay of €728.90. The monthly take-home increase is therefore €43.21. The comparison uses the 2026 monthly non-taxable part of €497.23 published by the Financial Administration.
Without claiming the non-taxable part monthly, the same employee would receive €673.95. Subject to eligibility, the entitlement can be settled through the annual tax reconciliation or a tax return. Child tax bonuses, pension status, disability, sick leave or other deductions can change the result.
The employer pays its own insurance contributions on top of gross pay. For ordinary employment at full rates, social insurance totals 25.2% and health insurance is 11%. Our example includes guarantee insurance and contributions to finance short-time work support. Social insurance rates, health insurance rates.
| Monthly employer cost | Amount |
|---|---|
| Employee gross pay | 972,00 € |
| Employer social insurance after rounding each fund | 244,93 € |
| Employer health insurance | 106,92 € |
| Employer contributions on top of gross pay | 351,85 € |
| Gross pay plus employer insurance | 1 323,85 € |
Employee deductions are already included in gross pay and are not added again. This cost excludes meals, the social fund and other benefits. The employee health rate of 5% has applied since 2026; it is not a new increase starting in 2027.
Two entitlements are often confused. The non-taxable part of the tax base (NČZD) reduces the income tax base, rather than gross pay or insurance contributions directly. In 2027, full entitlement gives €6,199.62 annually, or €516.64 for monthly tax advances. The annual amount is 21 times the subsistence minimum of €295.22 applicable on 1 January; the monthly amount is one twelfth, rounded to cents. Subsistence minimum measure, Income Tax Act.
The health insurance deductible allowance (OP) reduces an employee’s health insurance assessment base where statutory conditions are met. It is capped at €380 monthly, falls by twice the increase in income above €380 and becomes zero at income of €570. It therefore gives no reduction on a €972 salary. It is not an additional €380 deduction from income tax. VšZP: deductible allowance.
In our employee example, social and health insurance deductions total €139.96. There is no single minimum employee social insurance assessment base tied to the self-employed minimum. For health insurance, the 2027 minimum advance is €47.23 for employee and employer combined, subject to statutory exemptions and reductions. At gross pay of €972, the calculated advances already exceed that minimum; €47.23 is not added to them. Social insurance, VšZP: 2027 minimum.
For a self-employed person without a disability, without concurrent status removing the health insurance minimum, and subject to the standard minimum social insurance base, the figures are:
| Standard monthly self-employed minimum in 2027 | Amount |
|---|---|
| Social insurance at full rates | 322,21 € |
| Health insurance advance | 129,60 € |
| Total under this regime | 451,81 € |
VšZP has already published the health insurance amount. We calculated social insurance separately by fund from a base of €972: 60% of the 2025 average wage of €1,620. Social Insurance Act, Statistical Office of the Slovak Republic. A special regime applies to some low-income and newly self-employed people; others may have no compulsory social insurance obligation. This table is therefore not a universal minimum for every sole trader.
Employers must also check the job’s difficulty grade. Where remuneration is not agreed in a collective agreement, the monthly minimum wage entitlements for grades 1 to 6 are €972, €1,088, €1,204, €1,320, €1,436 and €1,552. Paying €972 may therefore be insufficient for the particular job. Notice No. 233/2026, Labour Code, Section 120.
Supplements linked to the hourly minimum wage also increase. For their amounts and wider changes affecting companies and the self-employed, see Doing business in 2027: taxes, contributions and wages.
As of the check date, the new subsistence minimum from 1 July 2027 has not yet been officially published, so we do not present an estimate as a confirmed figure. The basic 2027 non-taxable part above uses the amount applicable on 1 January 2027. Confirmed figures should be distinguished from estimates of future changes.
Children, different working hours or other income may change the result. You can use our net salary calculator for an illustration.
Net pay, the standard self-employed social insurance minimum and employer cost are our calculations from these official inputs.
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