The executive body of a limited liability company (s.r.o.) is a person who manages the company and acts in its name. Even if a konateľ (company director) does not receive a salary, they usually must pay health insurance themselves as a self-payer, if they are not insured otherwise.
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Money and taxes
Konateľ
Head (executive body) of s.r.o.
What does “Konateľ” mean in Slovakia?
Similar terms
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Money and taxesTransakčná daň
Tax on financial transactions
≈0.4% from account transfers; companies pay, živnosť (sole-trader licence) — no.
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Money and taxesMikroodvod
Micro-contribution (reduced social security contribution)
€131.34/month social security contribution for low-income self-employed persons (from 1.7.2026).
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Money and taxesDaňová licencia
Minimum tax (for s.r.o.)
Minimum tax of €340/year for a legal entity (právnická osoba) even if there is a loss.
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