In 2025, the minimum contributions for self-employed persons in Slovakia — SZČO / živnostník — increased.
The minimum monthly contribution to health insurance is €107.25, and the minimum social insurance contribution is €237.02.
Important: social insurance contributions are usually not paid in the first year of business activity. Below, we explain the main rules for živnostníci in 2025 in simple language.
Minimum Contributions for a Živnostník in 2025
Minimum mandatory contributions from 1 January 2025:
| Type of contribution | Monthly amount |
|---|---|
| Health insurance — zdravotné poistenie | €107.25 |
| Social insurance — sociálne poistenie | €237.02 |
| Total minimum amount | €344.27 |
The minimum assessment base for contributions in 2025 is €715.
Social insurance contributions are calculated as 33.15% of the minimum base:
€715 × 33.15% = €237.02
Health insurance contributions are calculated as 15% of the minimum base:
€715 × 15% = €107.25
If the entrepreneur has disability status, the minimum health insurance contribution is lower and equals €53.62 per month.
What Contributions Must Be Paid Immediately After Registering a Živnosť
After registering a živnosť, an entrepreneur usually starts by paying only health insurance:
€107.25 per month
Social insurance contributions are not paid immediately after opening a živnosť.
This is one of the most important rules for new entrepreneurs in Slovakia. Many Ukrainians think that after registering a živnosť they must immediately pay both health and social insurance. In practice, social insurance starts later — after the income from the previous year is assessed.
Who May Not Have to Pay Minimum Health Insurance as an Entrepreneur
The obligation to pay the minimum health insurance contribution does not always apply.
Health insurance contributions as SZČO may not be required, or may be calculated differently, for people who also:
- work under an employment contract;
- are students;
- are on maternity or parental leave;
- are pensioners;
- are insured by the state;
- have another status under which health insurance is already covered.
In such cases, the exact obligation depends on the person’s specific status. After registering a živnosť, it is better to check whether you must pay minimum health insurance immediately.
Social Insurance Contributions for Živnostník in 2025
New Entrepreneurs Do Not Pay Social Insurance Immediately
If you registered a živnosť in 2025, you do not have to pay social insurance immediately.
Usually, a new živnostník does not pay social insurance at least until 30 June 2026.
This means that during the first period of business activity, the entrepreneur may have lower mandatory monthly payments.
If the Živnosť Was Opened in 2024
If you opened a živnosť in 2024 and have not yet paid social insurance contributions, you usually do not have to pay them until the end of June 2025.
After that, everything depends on your income for 2024.
If your income for 2024 did not exceed €8,580, the obligation to pay social insurance does not arise.
If your income for 2024 exceeded €8,580, then from 1 July 2025 or from 1 October 2025, you may have to start paying social insurance contributions.
The minimum monthly social insurance contribution in that case is:
€237.02 per month
Income Threshold for Social Insurance in 2025
For 2025, the new income threshold is:
€9,144
If the entrepreneur’s income for 2025 exceeds €9,144, the obligation to pay social insurance will arise from 1 July 2026.
Important: for this threshold, income is considered, not net profit.
This means that the total annual income is assessed, not the amount left after deducting expenses.
Income or Profit: What Matters for Social Insurance
Many entrepreneurs confuse income and profit.
For social insurance obligations, annual income is what matters.
Example:
| Indicator | Amount |
|---|---|
| Annual income | €10,000 |
| Expenses | €6,000 |
| Profit | €4,000 |
If the threshold for social insurance is €9,144, then in this example the entrepreneur exceeded the threshold because the income is €10,000.
Even though the profit after expenses is only €4,000, the obligation to pay social insurance depends on income.
If You Already Paid Social Insurance in 2024
If an entrepreneur already paid social insurance contributions in 2024, they usually do not need to recalculate the amount themselves.
Sociálna poisťovňa automatically assesses the data from the tax return and informs the entrepreneur about the new payment amount.
The entrepreneur receives information about:
- whether the obligation to pay social insurance exists;
- whether the contribution amount has changed;
- from which date the new amount must be paid;
- which payment details should be used.
The notification is usually sent after the tax return is processed.
Health Insurance for Živnostník in 2025
Minimum Health Insurance Contribution
In 2025, the minimum health insurance contribution for an entrepreneur is:
€107.25 per month
For a person with disability status:
€53.62 per month
Health insurance is usually paid immediately after registering a živnosť, unless the entrepreneur is insured under another status.
Annual Health Insurance Recalculation
After the annual tax return is filed, the health insurance company performs an annual recalculation of actual contributions.
As a result, there may be:
- an additional payment;
- an overpayment;
- a change in future advance payments.
If the entrepreneur’s income was higher, the health insurance company may calculate an additional payment.
If the entrepreneur overpaid, an overpayment may arise.
That is why it is important not only to pay monthly contributions, but also to file the tax return correctly.
Tax Return for Živnostník for 2024
When a Tax Return Must Be Filed
A tax return for 2024 must be filed in 2025 if total income exceeded:
€2,823.24
If the entrepreneur’s income was above this amount, they must file daňové priznanie.
For many Ukrainians in Slovakia, this is one of the most common questions: do I need to file a tax return if my živnosť was opened recently or income was low?
The answer depends on the annual income amount.
Tax Rates for Entrepreneurs
Main tax rates:
- 15% — if annual income does not exceed €100,000;
- 19% — for the tax base up to €48,441.43;
- 25% — for the part of the tax base above €48,441.43.
In practice, many small entrepreneurs often use the 15% rate if the conditions for this rate are met.
However, the final tax depends on the specific situation, expenses, tax base and applicable allowances.
Tax Exemption for Occasional Income up to €500
In Slovakia, there is a tax exemption for certain occasional income up to €500.
This may include, for example:
- sale of handmade products;
- occasional services;
- small side jobs;
- other irregular income.
However, it is important not to confuse occasional income with regular business activity.
If the activity is repeated, commercial in nature and systematic, it may be considered business activity.
Flat-Rate Expenses for Živnostník
What Are Flat-Rate Expenses?
Flat-rate expenses are a simplified way of recording expenses for entrepreneurs.
Instead of collecting and recording all real expenses, an entrepreneur can apply a fixed percentage of income.
For 2024, entrepreneurs can use flat-rate expenses:
60% of income, maximum €20,000 per year
This is convenient for those who have few real expenses or do not want to keep complex expense records.
Who Benefits From Flat-Rate Expenses?
Flat-rate expenses are often useful for entrepreneurs who provide services and do not have high costs.
For example:
- IT specialists;
- consultants;
- translators;
- designers;
- marketers;
- craftsmen with low costs;
- freelancers;
- other independent professionals.
However, if an entrepreneur has many real expenses, such as goods, materials, rent, logistics or equipment, it is necessary to compare which option is better: flat-rate expenses or real expenses.
Possible Changes in 2025
It is expected that the rules for flat-rate expenses may change after a new legislative reform.
Entrepreneurs should therefore follow current rules and consult an accountant before filing the tax return.
Example of Minimum Monthly Payments for a Živnostník
New Entrepreneur in 2025
Situation:
You opened a živnosť in 2025 and do not work under an employment contract.
In this case, usually:
- health insurance: €107.25 per month;
- social insurance: €0 during the first period.
Total minimum amount:
€107.25 per month
Social insurance may arise later, after income for 2025 is assessed.
Entrepreneur With Income Above the Threshold
Situation:
You opened your živnosť earlier, and your income for the previous year exceeded the required threshold.
In that case, minimum payments may be:
- health insurance: €107.25 per month;
- social insurance: €237.02 per month.
Total:
€344.27 per month
This amount may be higher if the entrepreneur’s assessment base is higher than the minimum.
Common Mistakes Made by Živnostníci
Entrepreneurs often make similar mistakes.
The most common problems are:
- not paying health insurance after registration;
- thinking that social insurance must be paid immediately;
- not knowing the income threshold for social insurance;
- confusing income with profit;
- not filing a tax return;
- applying flat-rate expenses incorrectly;
- forgetting that the health insurance company will perform an annual recalculation;
- not reading notifications from Sociálna poisťovňa;
- missing payment deadlines;
- entering the wrong variable symbol when making payments.
These mistakes can lead to debts, fines or problems with insurance institutions.
What an Entrepreneur Should Do in 2025
If you have a živnosť in Slovakia, it is recommended to:
- check whether you must pay health insurance;
- find out whether the obligation to pay social insurance has arisen;
- check income for the previous year;
- prepare documents for the tax return;
- decide whether to use real expenses or flat-rate expenses;
- monitor notifications from Sociálna poisťovňa;
- control payments to the health insurance company;
- consult an accountant.
Why This Matters for Ukrainians in Slovakia
Many Ukrainians open a živnosť in Slovakia to work legally, issue invoices, cooperate with companies or develop their own business.
But the Slovak contribution system may be unfamiliar.
Common questions include:
- how much to pay after registering a živnosť;
- when social insurance starts;
- why the health insurance company sent a recalculation;
- what the income threshold means;
- whether contributions must be paid if there is also employment;
- how to file a tax return;
- what is better: flat-rate expenses or real expenses.
If these issues are not monitored, debts or overpayments may arise.
How BUH.SK Can Help
BUH.SK helps Ukrainians in Slovakia with živnosť registration, accounting, taxes and contributions.
We can help with:
- registering a živnosť;
- opening an s.r.o.;
- calculating social and health insurance contributions;
- preparing a tax return;
- choosing between flat-rate and real expenses;
- bookkeeping and accounting;
- VAT / DPH registration;
- VAT / DPH reports;
- tax consultations;
- checking debts and notifications.
We explain Slovak rules in simple language and help avoid mistakes.
Summary
In 2025, the minimum payments for a živnostník in Slovakia are:
- €107.25 — health insurance;
- €237.02 — social insurance, if the obligation already applies.
A new entrepreneur usually pays only health insurance at first, and social insurance starts later after income is assessed.
The main points to remember:
- health insurance is usually paid immediately after registration;
- social insurance is usually not paid in the first year;
- for social insurance, income matters, not profit;
- for 2025, the important income threshold is €9,144;
- a tax return for 2024 must be filed if income exceeded €2,823.24;
- proper accounting helps avoid debts and fines.
BUH.SK — your accountant in Slovakia.
We will help calculate current contributions, file your tax return and keep your accounting without mistakes or delays.
