Contributions of a self-employed person (SZČO): how they are calculated and when the obligation arises

For sole traders, social and health insurance contributions are the second-largest item after tax. Their amount depends on the income earned, and they usually change once a year after the tax return has been filed. How does it work?

Health insurance contributions

A self-employed person (SZČO) pays health insurance contributions from the start of the business in the form of advances. After the end of the year, the actual amount is calculated in the annual health insurance reconciliation, and the difference is either paid up or refunded.

Social insurance contributions

The obligation to pay social insurance contributions does not arise right at the start, but only once the statutory income threshold for the previous year has been exceeded. The Social Insurance Agency (Sociálna poisťovňa) notifies you whether you have to pay contributions and how much, usually from a set month.

What contributions are calculated from

The basis is the assessment base, which is derived from your partial tax base and the contributions paid. There is a minimum and a maximum assessment base, so contributions have both a lower and an upper limit.

New entrepreneurs

In your first year of business you generally do not pay social insurance contributions (until the income for the first year has been assessed). Be prepared, however, for contributions to “kick in” after your first tax return – it is a good idea to set money aside for them as you go.

How to avoid surprises

Keep an eye on the income threshold that triggers social insurance contributions, and bear it in mind when setting your prices. An accountant can estimate in advance what contributions await you once your tax return has been filed.

Current figures (2026)

Minimum contributions of a self-employed person in 2026

Figures valid for 2026; check the current wording.

Related articles: When a sole trader starts paying social insurance contributions, Minimum and maximum contributions of a self-employed person (SZČO) in 2026, Voluntary social insurance: when it pays off.

Frequently asked questions

Do I pay contributions even if I made no profit?

You pay health insurance advances of at least the statutory minimum. For social insurance contributions, the income for the previous period is decisive.

When does the amount of the contributions change?

As a rule, once a year after the tax return has been filed, when the new assessment base is recalculated.