A person who pays their own health insurance — not through an employer and not covered by the state. For example, a director of an s.r.o. (limited liability company) without a salary or a person without another insured status becomes a self-payer. The minimum contribution in 2026 is approximately €122/month.
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Money and taxes
Samoplatiteľ
Self-payer (insurance)
What does “Samoplatiteľ” 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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