Employer cost of an employee 2026
What an employee with an employment contract costs the employer (cena práce, the “super-gross salary”) and how much of it reaches their account. Rates that apply in Slovakia in 2026.
Cost a month
€2,043.00
| Gross salary | €1,500.00 |
| Social insurance (25.2%) | +€378.00 |
| Health insurance (11%) | +€165.00 |
| Cost of labour | €2,043.00 |
|---|---|
| Meal contribution | €0.00 |
| Total cost | €2,043.00 |
| Employee’s net salary | €1,134.51 |
| Levies and tax in all (state) | €908.49 |
Employer’s levies in detail
| Sickness insurance (1.4%) | €21.00 |
| Old-age insurance (14%) | €210.00 |
| Disability insurance (3%) | €45.00 |
| Unemployment insurance (0.5%) | €7.50 |
| Short-time work support (0.5%) | €7.50 |
| Guarantee insurance (0.25%) | €3.75 |
| Solidarity reserve fund (4.75%) | €71.25 |
| Accident insurance (0.8%) | €12.00 |
How the employer’s cost is calculated
- Employer’s social insurance 25.2% of the gross salary (Act No. 461/2003 Coll.): sickness 1.4% (§ 130(b)), old-age 14% (§ 131; for a member of the second pension pillar 10% + 4% to pension savings), disability 3% (§ 132), guarantee 0.25% (§ 135), unemployment 0.5% (§ 136(b)), short-time work support 0.5% (§ 136a), solidarity reserve fund 4.75% (§ 137) and accident 0.8% (§ 133). Each amount is rounded down to the cent (§ 129(2)).
- Cap: all parts except accident insurance are paid on at most €16,764 a month; accident insurance has no cap (§ 138(10)).
- Employer’s health insurance 11% of the whole gross salary, 5.5% for a person with a disability (§ 12(1)(d) and § 38ezk(c) of Act No. 580/2004 Coll.; these rates apply in 2026 and 2027).
- Cost of labour (cena práce) = gross salary + employer’s levies.
- Meal contribution (if you enter one) comes on top: at least 55% of the price of a meal, at most €5.12 per meal, 55% of the meal allowance of €9.30 (§ 152(3) of the Labour Code, Notice No. 280/2025 Coll.). With the cheapest allowed meal voucher of €6.98 (§ 152(4)) it is at least €3.84. No levies or tax are paid on it.
- Employee’s net salary is worked out as in the net salary calculator: the employee’s 9.4% social and 5% health insurance and the income tax advance come off the gross salary.
- From a budget: the calculator finds the highest gross salary, to the cent, at which the cost (without the meal contribution) stays within the amount you enter.
A sole trader instead of an employee? The self-employed calculator compares the two at the same cost.
Employer cost 2026: table
| Gross salary | Employer’s levies | Cost of labour | Net salary | Of each euro |
|---|---|---|---|---|
| 915.00 | 331.21 | 1,246.21 | 728.90 | 58 ct |
| 1,000.00 | 362.00 | 1,362.00 | 787.83 | 58 ct |
| 1,200.00 | 434.40 | 1,634.40 | 926.51 | 57 ct |
| 1,500.00 | 543.00 | 2,043.00 | 1,134.51 | 56 ct |
| 1,800.00 | 651.60 | 2,451.60 | 1,342.52 | 55 ct |
| 2,000.00 | 724.00 | 2,724.00 | 1,481.19 | 54 ct |
| 2,500.00 | 905.00 | 3,405.00 | 1,827.87 | 54 ct |
| 3,000.00 | 1,086.00 | 4,086.00 | 2,174.55 | 53 ct |
| 4,000.00 | 1,448.00 | 5,448.00 | 2,867.91 | 53 ct |
| 5,000.00 | 1,810.00 | 6,810.00 | 3,554.23 | 52 ct |
Amounts in euros, monthly; net salary with a signed declaration, no children. €915 is the minimum wage for 2026; at the average wage for 2024 (€1,524) the cost is €2,075.68.
Frequently asked questions
How is the employer’s cost of an employee calculated in 2026?
The cost of labour (cena práce, informally “super-gross salary”) is the gross salary plus the levies the employer pays: 25.2% social insurance and 11% health insurance, 36.2% of the gross salary in all. On a gross salary of €1,500, the employer’s levies are €543.00 and the cost is €2,043.00 a month.
How much does an employee cost the employer?
About 1.362 times the gross salary. An employee with a gross salary of €1,500 costs €2,043.00 a month, €24,516.00 a year. Of that, €1,134.51 reaches their account (with a signed declaration, no children), 56 cents of every euro. The rest is the employer’s levies, the employee’s levies and the income tax advance. A meal contribution adds to the cost.
What levies does an employer pay in 2026?
Sickness insurance 1.4%, old-age 14%, disability 3%, unemployment insurance 0.5%, funding of short-time work support 0.5%, guarantee insurance 0.25%, the solidarity reserve fund 4.75% and accident insurance 0.8%, 25.2% in all. Plus health insurance 11% (5.5% for a person with a disability). 36.2% in total.
What does an employee on the minimum wage cost in 2026?
The minimum wage is €915 in 2026. The employer adds €331.21 in levies (social €230.56, health €100.65), so the cost is €1,246.21 a month. The employee gets €728.90 net.
What gross salary can I offer with a budget of €2,000?
With total monthly costs of €2,000, the highest gross salary is €1,468.45 (cost €1,999.99), and the employee’s net salary €1,112.66. Switch the calculator to “the employer’s budget” and enter your own amount.
Are levies paid on a meal contribution?
No. The employer’s meal contribution under § 152 of the Labour Code is exempt from income tax (§ 5(7)(b) of the Income Tax Act), so no levies are paid on it either. The employer contributes at least 55% of the price of a meal, at most €5.12 per meal (55% of the meal allowance of €9.30); a meal voucher must be worth at least €6.98. With 20 days and €5.12 a day, that is €102.40 a month on top.
Does the employer pay levies on a very high salary too?
Social insurance is paid on at most €16,764 a month (the maximum assessment base for 2026). Accident insurance 0.8% and health insurance 11% are paid on the whole salary, with no cap.
Sources
- Act No. 461/2003 Coll. on social insurance (§ 129 to 133, § 135 to 137, § 138(10)), Slov-Lex (in Slovak)
- Act No. 580/2004 Coll. on health insurance (§ 12(1)(d), § 16(1), § 38ezk), Slov-Lex
- Act No. 311/2001 Coll., the Labour Code (Zákonník práce) (§ 152(3), (4) and (8)), Slov-Lex
- Notice of the Ministry of Labour No. 280/2025 Coll. on meal allowance amounts, Slov-Lex
- Act No. 595/2003 Coll. on income tax (§ 5(7)(b)), Slov-Lex
What the calculator leaves out
- It works out an ordinary employee with an employment contract for one month. Work agreements outside an employment contract (dohody), people drawing an old-age or disability pension and agreements with the levy deduction have different levies.
- It doesn’t include the minimum health insurance advance on a very low salary (for example part-time), the compulsory contribution to the social fund, sick pay, holiday or other benefits.
- The net salary is monthly; the annual tax settlement can come out differently (see the net salary calculator).