Breakthrough July – what changes await freelancers

New rules for self-employed persons come into force in July. They are related to contributions to the Social Insurance Agency, while changing the amount of the basis of assessment and minimum contributions.

Minimum contributions and basis of assessment

From 1 January 2026, the amount of the minimum contribution changed from 50% to 60% of the average monthly salary from two years prior. In practice, this means that the minimum basis of assessment is €914.40, on which self-employed individuals will pay monthly contributions of €303.11.

In connection with this, a new method for determining the basis of assessment will also be introduced, resulting in two groups of self-employed individuals—those above 50% and those below 50% of the assessment base. The first group consists of self-employed individuals who earned income exceeding 50% of the general basis of assessment (in 2026, this is €9,114.01 or more). For this group, the method of calculating the assessment base remains unchanged: one-twelfth of the income tax base adjusted by statutory items and a coefficient of 1.486.

The second group includes self-employed individuals whose income is less than or equal to 50% of the general basis of assessment (in 2026, this is €9,144 or less). At the same time, their mandatory insurance coverage begins after 6 months of active insurance, starting no earlier than July 1. In the case of a newly established business, no social insurance contributions are paid for the first 6 months. This group is subject to a “special” basis of assessment, which is 26% of the average monthly wage in the Slovak economy from two years prior (e.g., for the calendar year 2026, this is the year 2024), for which social security contributions are paid. For 2026, the assessment base will be €396.24, meaning that self-employed individuals will pay contributions of €131.34 (so-called “micro-contributions”).

Self-employed individuals subject to mandatory insurance will pay contributions based on this basis of assessment if, as of July 1 or October 1 (October 1, if they had an extended deadline for filing their tax return) of the calendar year do not have income from business and other self-employment activities for the previous calendar year exceeding 50% of the general basis of assessment. The same applies to those who started their business later and whose exemption period expires on July 1 or in the following months.

Who will not pay the minimum contributions

Self-employed individuals whose annual income does not reach 10.5 times the subsistence minimum (€2,876.90 this year) will not be required to pay social security contributions. In this regard, contributions will not have to be paid by, for example, seniors, parents on parental leave, and people with disabilities. This category is expected to include around 30,000 self-employed individuals.

Effective date

The new method of determining the basis of assessment should enter into force on 1 July. In the event that the self-employed person has extended the deadline for submitting the tax return for 2025 to 30 June, or 30 September, social security contributions will be paid from October or January of the following year.