🇸🇰 Slovak Republic — SZČO Social Insurance Cap in 2026

Roughly 66,687 EUR/year. This is the cap when a Slovak SZČO is in the ordinary income-based 33.15% contribution tier. For 2026 the maximum monthly assessment base was raised to 11× the average wage, so the cap is nearly double the 2025 level.

16,764 EUR/month×12×33.15%=≈66,687 EUR/year (cap)

The cap is based on a maximum monthly assessment base of 16,764 EUR. Contributions aren't charged on gross income, though — the assessment base is roughly (gross − expenses) / 1.486, so your gross income has to reach roughly 319,000 EUR/year before the cap fully binds. Above that point every additional euro of income stops adding to your social insurance bill.

Does health insurance have the same cap?

No — health insurance has no cap at all. It's a flat 16% of the assessment base indefinitely (the rate rose from 15% in 2025), with only a minimum (1,463.04 EUR/year), never a ceiling. At 200,000 EUR gross (recognized expenses capped at 20,000), health insurance would be about 19,400 EUR/year and social insurance about 40,155 EUR — neither is capped yet at that income, since the social cap only binds around 319,000 EUR gross. Push further, to 350,000 EUR gross, and health keeps climbing to roughly 35,530 EUR/year while social insurance stays fixed at its 66,687 EUR ceiling.

Interestingly, this doesn't mean the effective rate keeps climbing forever. It peaks at roughly 50% around 319,000–320,000 EUR gross — right where the social cap fully binds — then declines at very high incomes. That's because above the cap, only health insurance still scales with income; recognized expenses, social insurance, and the non-taxable allowance are all fixed, so the marginal rate on each additional euro settles at roughly 42% — lower than the peak average rate, which pulls the average back down as income grows further.

Is there a minimum, too?

Yes, and for 2026 it works in tiers. If your annual income is at or below 2,876.90 EUR, no compulsory social insurance arises at all (the income test). Between 2,876.90 and 9,144 EUR, you pay only the reduced mikroodvod of 131.34 EUR/month (1,576.08 EUR/year). Above 9,144 EUR, the standard contribution applies and can't fall below 3,637.32 EUR/year, which binds up to roughly 36,000 EUR gross income (with recognized expenses) before the 33.15% rate overtakes it.

Note that the calculator below applies one tier to the entered income for a full 12 months as a steady-state estimate. In reality, the tier is assessed from the previous year's revenue and return and generally changes in July (or October after an extended filing deadline). A beginner's first income test also occurs only after the waiting period and initial compulsory-insurance period, so “second year” is not an exact legal switch date.

For the full year-by-year breakdown, see the SZČO taxation guide.