From January 2026, a government consolidation package comes into effect, significantly increasing the minimum contributions for sole traders and self-employed persons (SZČO). While in the past these were only minor annual adjustments, this time it represents a major systemic change that will affect hundreds of thousands of sole traders across Slovakia. Sole trader contributions in 2026 consist of advance payments to the health insurance company of at least €121.96 and contributions to the Social Insurance Institution of at least €252.59. The total minimum monthly contributions for sole traders (including SZČO) amount to €425.03.
6. apr, 2026
