🇸🇰 Slovak Republic — SZČO First-Year Social Insurance in 2026

Do I really pay no social insurance in my first year as a Slovak SZČO?

Not quite zero — this changed in 2026. A person starting as an SZČO for the first time, or restarting after a break of more than 60 months, gets a 6-month waiting period (odvodové prázdniny) before compulsory social insurance begins. The mikroodvod of 131.34 EUR/month then applies until the first income assessment. For a hypothetical January-start scenario that is six exempt months plus six mikroodvod months, or roughly 788 EUR during the calendar year. Health insurance still applies throughout.

Note that health and social insurance are not charged on gross income but on an assessment base of (gross − expenses) / 1.486 — about 67.3% of profit after expenses. With recognized expenses, that base can be a much smaller share of gross revenue, which is why the effective rate is far lower than applying the headline 16% + 33.15% contribution rates directly to gross.

Why is the first year cheaper?

Under the 2026 rules, the waiting period applies only to a genuine beginner or someone whose last SZČO activity ended more than 60 months earlier. If the break was 60 months or less, compulsory insurance can arise immediately instead. For an eligible beginner, the mikroodvod applies after the waiting period until the first income test, regardless of the current year's revenue.

The calculator below models this as a flat 6 exempt + 6 mikroodvod-month split within a January-to-December first year. Your actual exemption and payable-mikroodvod periods follow your real registration date, so a SZČO who starts mid-year will see a different mix of exempt vs. payable months across their first 12 months of trading than this full-year estimate assumes.

The income test that exempts the lowest earners entirely — 2,876.90 EUR for the assessment based on 2025 income — is not run during an eligible beginner's waiting period. It is first applied at the next regular July assessment (October after an extended filing deadline) following the start of compulsory insurance, using the relevant previous year's return.

What changes in year two?

After the first income assessment, the result depends on prior-year revenue: at or below the income-test threshold compulsory social insurance ends; above it and up to 9,144 EUR in the 2026 assessment the mikroodvod applies; above 9,144 EUR the contribution is 33.15% of the assessment base, subject to the 3,637.32 EUR annual minimum.

See the full SZČO taxation guide for the complete year-1 vs. year-2+ breakdown, and the s.r.o. company guide for the alternative.

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If you're planning your first year as a Slovak freelancer, feel free to reach out. We offer a free initial consultation.