Premium payment tables as of January 1, 2025

Employee – premium as of January 1, 2025

Insurance	Premium rate	Maximum assessment basis ²⁾ (in EUR)	Premium amount (in EUR)
Sickness insurance	1.40%	15 730	220.22
Old age pension insurance	4%	15 730	629.20
Invalidity insurance	3% *	15 730	471.90
Unemployment insurance	1% ^**	15 730	157.30
Premium to finance support
Guarantee insurance
Accident insurance
Reserve Fund
Total			1 478.62 ⁹⁾
Special insurance of a municipal police officer ⁸⁾	3%	15 730	471.90

Employer – premium as of January 1, 2025

Insurance	Premium rate	Maximum assessment basis ²⁾ (in EUR)	Premium amount (in EUR)
Sickness insurance	1.40%	15 730	220.22
Old age pension insurance	14%	15 730	2 202.20
Invalidity insurance	3% ^*	15 730	471.90
Unemployment insurance	1%/0.5% ^***	15 730	157.30 78.65
Premium to finance support	0.5% ^***	15 730	78.65
Guarantee insurance	0.25%	15 730	39.32
Accident insurance	0.8% ⁶⁾	neobmedz.
Reserve Fund	4.75%	15 730	747.17
Total			3 838.11 ⁷⁾
Special insurance of a municipal police officer ⁸⁾

SEP – premium as of January 1, 2025

Insurance	Premium rate	Minimum assessment basis ¹⁾ (in EUR)	Premium amount (in EUR)	Maximum assessment basis ²⁾ (in EUR)	Premium amount (in EUR)
Sickness insurance	4.40%	715	31.46	15 730	692.12
Old age pension insurance	18%	715	128.70	15 730	2 831.40
Invalidity insurance	6% ^*	715	42.90	15 730	943.80
Unemployment insurance
Premium to finance support
Guarantee insurance
Accident insurance
Reserve Fund	4.75%	715	33.96	15 730	747.17
Total			237.02		5 214.49
Special insurance of a municipal police officer ⁸⁾

(For more information related to SEP, see below – Explanations, point 3)

Voluntarily insured person – premium as of January 1, 2025

Insurance	Premium rate	Minimum assessment basis ¹⁾ (in EUR)	Premium amount (in EUR)	Maximum assessment basis ²⁾ (in EUR)	Premium amount (in EUR)
Sickness insurance	4.40%	715	31.46	15 730	692.12
Old age pension insurance	18%	715	128.70	15 730	2 831.40
Invalidity insurance	6% ^*	715	42.90	15 730	943.80
Unemployment insurance	2% ^**	715	14.30	15 730	314.60
Premium to finance support
Guarantee insurance
Accident insurance
Reserve Fund	4.75%	715	33.96	15 730	747.17
Spolu			251.32		5 529.09
Special insurance of a municipal police officer ⁸⁾

(For more information related to VIP, see below – Explanations, point 4)

State – premium as of January 1, 2025

Insurance	Premium rate
Sickness insurance
Old age pension insurance	18%
Invalidity insurance	6%
Unemployment insurance
Premium to finance support
Guarantee insurance
Accident insurance
Reserve Fund	2%
Total
Special insurance of a municipal police officer ⁸⁾

(For more information related to Insured by State , see below – Explanations, point 5)

Insurance	Premium rate	Social Insurance Agency pays contributions
Sickness insurance
Old age pension insurance	18%	For recipients of accident rent until reaching pensionable age or until early old age pension is awarded
Invalidity insurance
Unemployment insurance
Premium to finance support
Guarantee insurance
Accident insurance
Reserve Fund
Total
Special insurance of a municipal police officer ⁸⁾

Explanations

1

Minimum assessment basis

The minimum assessment basis for the period from January 1, 2025 to December 31, 2025 is intended for a compulsorily insured self-employed person (SEP) and a voluntarily insured person in the amount of 50% of one twelfth of the general assessment basis for the calendar year that is two years prior to the calendar year in which the social insurance premium is paid, i.e. EUR 715.00. The minimum assessment basis for an employee has not been adjusted for social insurance purposes with effect from January 1, 2010. However, the employer is still obliged under labour law to remunerate the employee in accordance with the provisions of Act on The Minimum Wage.

2

Maximum assessment basis

The maximum assessment basis valid from January 1, 2025 to December 31, 2025 for all social insurance funds - sickness insurance, pension insurance, unemployment insurance, guarantee insurance, reserve fund of solidarity, special social insurance (except for accident insurance) is EUR 15,730.00.

3

Commencement of insurance of SEP (self-employed person) from July 1,2024 or from October 1, 2024

From July 1, 2024 or from October 1, 2024 or on the date of re-authorization of SEP to perform or operate an activity or on the date of re-pursing this activity according to their declaration of honour (for activities that can be performed without authorization) after these dates (in the period until June 30, 2025 or until September 30, 2025), compulsory sickness insurance and compulsory pension insurance commences for those SEPs whose income (without deduction of expenses) for 2023 was higher than 12 times the minimum assessment basis valid in 2024 (12 x EUR 652.00 = EUR 7,824.00), i.e. higher than EUR 7,824.00.

4

Voluntarily insured person and their assessment basis

A person who is simultaneously voluntarily sickness insured, voluntarily pension insured and voluntarily unemployment insured shall determine the assessment basis within the legally set limits themselves.

A person who is simultaneously voluntarily sickness insured and voluntarily pension insured shall determine the assessment basis within the legally set limits themselves. A person who is simultaneously voluntarily pension insured and voluntarily unemployment insured shall determine the assessment basis within the legally set limits themselves. A person who is simultaneously voluntarily pension insured or voluntarily unemployment insured shall determine the assessment basis within the legally set limits themselves.

If a person pays insurance premiums for voluntary pension insurance, they shall also be obliged to pay insurance premium to the reserve fund of solidarity.

A person with voluntary sickness insurance, a person with voluntary pension insurance and a person with voluntary unemployment insurance may change the assessment basis no earlier than six months after the last determination of the assessment basis by this person. The insurance premium is then paid from the changed assessment basis from the first day of the calendar month following the month in which the change in the assessment basis was notified in writing to the Social Insurance Agency.

5

The State pays insurance for state insurees

The State pays insurance premium for old-age insurance, invalidity insurance and insurance premium to the reserve fund of solidarity

a natural person with permanent residence in the territory of the Slovak Republic who properly cares for a child under the age of six with permanent residence in the territory of the Slovak Republic and has filed an application for pension insurance due to this care,
a natural person with permanent residence in the territory of the Slovak Republic who properly cares for a child with a long-term adverse health condition after reaching the age of six with permanent residence in the territory of the Slovak Republic for a maximum of 18 years of age and has filed an application for pension insurance due to this care,
a natural person with permanent residence in the territory of the Slovak Republic who is provided with a cash allowance for care and a natural person who, under a contract on the provision of personal assistance, is to provide personal assistance to a natural person with a severe disability for at least 140 hours per month. The application submission by this person is replaced by the automated provision of data from the Central Office of Labour, Social Affairs and Family (ÚPSVaR). If the contract for the performance of personal assistance is not submitted to the relevant labour office, the personal assistant has the option of submitting an application related to the mandatory pension insurance and payment of insurance premium by the State,
a soldier in voluntary military training (from 2 January 2016),
a natural person with permanent residence in the territory of the Slovak Republic who has been awarded a compensation allowance for employees who have terminated employment with a permanent workplace underground due to the decline in mining activity (from 1 April 2020),
a natural person who is a member of a church community, religious community or charitable community and performs work for them without the right to income (in 2023),
an employee with compulsory sickness insurance, compulsory pension insurance and compulsory unemployment insurance with a regular monthly income, an employee with compulsory sickness insurance, compulsory pension insurance and compulsory unemployment insurance working on the basis of an employment agreement for the performance of seasonal work (regardless of whether the agreement establishes the right to regular income or irregular income), an employee with compulsory pension insurance with irregular income, an employee with mandatory pension insurance working on the basis of an agreement on temporary student work, which entitles them to a regular monthly income, an employee - pensioner with mandatory pension insurance working on the basis of an agreement on the performance of work or an agreement on work activity, which entitles them to a regular monthly income, and a self-employed person with mandatory sickness insurance and mandatory pension insurance during the period in which they are provided with maternity benefit.

6

Unified accident insurance premium rate

A unified accident insurance premium rate is being introduced at the current level. The employer pays accident insurance premium in the amount of 0.8% of the employee's assessment basis.

7

Accident insurance premium is also added

To the total amount of the premium, it is necessary to add accident insurance premium, which is calculated from the employee's actually achieved assessment basis, because the assessment basis for paying accident insurance premium is not limited by the maximum amount.

8

Special social insurance premium for municipal/city police officers

Special social insurance premium for municipal/city police officers who are employed by the municipal/city police is paid by their employer, which is the municipality/city with an established municipal/city police force.

9

Special social insurance premium is also added

A municipal/city police officer whose employment relationship with the municipal/city police continues must also add special social insurance premium to the total amount of the premium.

* Invalidity insurance premium does not apply to:

an insuree who is pension insured after being awarded an old-age pension or early old-age pension or if they are a recipient of a old age pension under a special regulation and has reached pensionable age
an employer for an employee who is pension insured after being awarded an old-age pension or early old-age pension or they are a recipient of a old age pension and has reached pensionable age.

** Unemployment insurance does not apply to:

an employee under a special regulation (for example, Art. 102(2) of Act No. 385/2000 Coll. on Judges and Lay Judges and on amendments and supplements to certain acts as amended by Act No. 517/2008 Coll., Art. 146(3) of Act No. 154/2001 Coll. on Prosecutors and Legal Trainees of the Prosecutor's Office),
an accused person in custody and a convicted person serving a prison sentence,
natural person who has been awarded an old-age pension, early old-age pension or invalidity pension due to a decrease in the ability to perform gainful activity by more than 70% and a natural person who has been awarded a invalidity pension and has reached pensionable age.

*** The unemployment insurance premium rate for an employer who

pays the premium to finance the support is 0.5% of the assessment basis,
does not pay the premium to finance the support is 1% of the assessment basis.

Note: The assessment basis is rounded down to the nearest euro cent. The amount of the premium for individual types of insurance and the premium to the reserve fund of solidarity is always determined separately from the assessment basis. The individual premium amounts are rounded down to the nearest euro cent.

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