Minimum and maximum contributions of a self-employed person (SZČO) in 2026

Every self-employed person (SZČO) wonders how high their contributions to the Social Insurance Agency (Sociálna poisťovňa) and to their health insurance company will be. The system has both a minimum and a maximum limit, and the monthly payment moves between them. In this article we explain the principle by which the minimum and maximum are determined, without giving specific amounts – these change every year, so check the current figures for the period concerned.

Why there is a minimum and a maximum

A self-employed person’s contributions are calculated from the assessment base, which is derived from the income earned. However, so that even a low-income entrepreneur does not pay token amounts, and at the same time so that high incomes do not burden the entrepreneur without limit, the law sets a lower and an upper limit for the assessment base. Both limits are derived from the average wage from two years earlier, so they shift every year.

• minimum assessment base = the lower limit below which the contribution does not fall
• maximum assessment base = the cap above which the contribution does not rise
• both limits are indexed every year

How the amount of the contributions is calculated

Percentage rates are applied to the set assessment base to calculate the social insurance contributions (sickness, pension, reserve fund) and, separately, health insurance. The result is a monthly amount that the self-employed person pays by the 8th day of the following month. If your calculated base is lower than the minimum, you pay on the minimum; if it is higher than the maximum, you pay on the cap.

Minimum contributions

Minimum contributions are paid mainly by start-up or low-income entrepreneurs, or by those who optimise their tax base. This is the statutory minimum – even if you made a loss, once compulsory insurance has arisen you pay at least on the minimum base. Check the current minimum amount for social and health insurance for the year concerned, as it changes every year.

Maximum contributions

The maximum assessment base works as a cap. For social insurance, this cap exists, so high incomes above a certain limit no longer increase the contributions. For health insurance, an upper cap has not been applied in the same way in recent years – which is why the principles of the two types of insurance differ and need to be assessed separately. If you exceeded the cap during the year, you may be entitled to a refund of the overpayment.

When contributions change

New amounts usually apply from 1 January (the change in the minimums and maximums based on the average wage) and from 1 July, when the Social Insurance Agency reassesses the base according to the new tax return.

• as of 1 January – indexation of the minimum and maximum
• as of 1 July (or 1 October with a deferred tax return) – a new base from the tax return

An example of how you move up from the minimum

A new sole trader first pays the minimum contributions because they do not yet have any reported income. After the first annual assessment, if their income rises, the Social Insurance Agency recalculates the contribution upwards. Conversely, if income falls, the contribution may go back down to the minimum. That is why an entrepreneur whose business is growing has to expect their monthly contributions to rise from year to year and should build up a reserve for this.

Summary

The exact amount of your contributions is affected by how your tax return is prepared and by the expenses claimed. At Bilvao, when processing payroll and contributions, we calculate the options so that you pay a fair amount and make use of the possibilities the law offers. We will be happy to confirm the specific minimum and maximum amounts for 2026 for you on the basis of the officially published figures.

Current figures (2026)

Minimum contributions of a self-employed person in 2026

Figures valid for 2026; check the current wording.

Related articles: Voluntary social insurance: when it pays off, When a sole trader starts paying social insurance contributions, Health insurance contributions of a sole trader and the annual reconciliation.

Frequently asked questions

Do I have to pay the minimum contributions even if I made a loss?

If compulsory social insurance has already arisen for you, you pay at least on the minimum assessment base regardless of the loss. Health insurance contributions are likewise paid from the start of your business, at least on the minimum. Check the current amounts for the year concerned.

Is there a cap on health insurance contributions in the same way as on social insurance contributions?

Social insurance has a maximum assessment base above which the contributions do not rise. For health insurance, an upper cap is not applied in the same way, so the two systems are assessed separately. We recommend checking the specific rules for the period concerned.