Even in 2025, an entrepreneur with a small income could avoid paying social contributions for years, and a newcomer — for the first 21 months would not hear anything from Sociálna poisťovňa (social insurance institution). From July 1, 2026, this is over: the parliament, as part of the third “consolidation package,” cut both exemptions for low incomes and “contribution holidays” for beginners. The changes affect everyone working as SZČO (samostatne zárobkovo činná osoba — self-employed person, including owners of živnosť (sole-trader licence)), and there are thousands of such people among Ukrainians in Slovakia.
Three regimes: how much you pay
From July 1, 2026, Sociálna poisťovňa divides all entrepreneurs into three categories depending on income for 2025. If you took a deferral for submitting your tax return, you will be assessed not on July 1 but on October 1.
Income up to €2,876.90 — no mandatory social contributions at all. This is 10.5 times the subsistence minimum, and the limit will be adjusted annually.
Income from €2,876.90 to €9,144 — new micro-contribution regime: fixed €131.34 per month from a special base of €396.24.
Income over €9,144 — standard calculation, but the minimum is now €303.11 per month instead of €237.02 last year. The minimum base increased from 50% to 60% of the average salary from two years ago.
The difference is noticeable. Just a year ago, everyone earning up to €9,144 was exempt from contributions. Now everyone who crosses a very low threshold — less than €240 income per month — pays. According to Sociálna poisťovňa, about 80% of entrepreneurs pay exactly the minimum contributions, so the increase from €237.02 to €303.11 will affect the largest group, writes podnikajte.sk in a detailed review of the changes.
“Holidays” for newcomers shortened to half a year
If you just opened a živnosť (sole-trader licence) in 2026 (or more than 60 months have passed since your previous activity), the no-contribution period now lasts only about five to six months. Mandatory insurance arises from the first day of the sixth calendar month after the start — previously, you could avoid paying for up to 21 months until you submitted your first declaration.
Example from practice: živnosť opened on March 15, 2026 — the first contributions will be charged from September 1, 2026. And such a beginner will immediately pay €131.34 micro-contribution. The first real “income test” for them will take place only on July 1, 2027, explain on the SZRB portal.
Be careful if you resumed your živnosť (sole-trader licence) after a break: if in 2025 you were not SZČO (self-employed person) and did not submit a declaration as an entrepreneur, the insurance may still charge you mandatory insurance from July 1, 2026 — and specifically under the micro-contribution regime.
Together with medical — €425 per month
Social contributions are not everything. From January 1, 2026, minimum medical insurance contributions also increased: €121.92 instead of €107.25 in 2025. Medical contributions, remember, are paid from the first day of entrepreneurship, without any holidays.
Together, the standard minimum monthly burden for SZČO (self-employed person) now amounts to €425.03 (social €303.11 + medical €121.92) — this is €80.76, or almost a quarter, more than last year. For persons with disabilities, the amount is lower — €364.07. A detailed comparison of 2025 and 2026 with tables is available in the HNonline material about the new rules.
Deadlines and what to do
Contributions are paid by the 8th day of the month following the reporting month. For July 2026 — by August 10, because August 8 falls on a Saturday. Money goes to the account of your Sociálna poisťovňa branch with your assigned variabilný symbol (variable symbol), constant symbol 3118, and in the specific symbol, the month and year are indicated in the format MMRRRR (for example, 072026 for July) or 88 if you have a standing payment order.
Practically, from your side, there are three steps here:
Check your income for 2025 and determine which of the three categories you fall into.
If Sociálna poisťovňa has not yet sent a decision about the insurance obligation — wait for the letter, they notify themselves, but you must pay on time, with or without the decision.
Calculate whether živnosť (sole-trader licence) is generally profitable for you with incomes below a couple of hundred euros per month: €131.34 micro-contribution plus medical contributions can “eat up” most of your earnings.
If your income fluctuates around the threshold of €2,876.90 per year, it is worth consciously planning invoices — a difference of one euro over this threshold means more than €1,500 in contributions per year.
