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SK Tax 2019

Slovakia Tax Tables 2019 - Tax Rates and Thresholds in Slovakia

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This page contains the tax table information used for the calculation of tax and payroll deductions in Slovakia in 2019. These tax tables are used for the tax and payroll calculators published on iCalculator™ SK, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for Slovakia or would like to add to or suggest amendments to the information herein then please contact us.

Slovakia Personal Income Tax Tables in 2019

The Income tax rates and personal allowances in Slovakia are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Slovakia Tax Calculator 2019.

Slovakia Residents Income Tax Tables in 2019
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
19%Income from € 0.000.00to € 35,268.06
25%Income from € 35,268.07 and above
Slovakia Non-residents Income Tax Tables in 2019
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
19%Income from € 0.000.00to € 35,268.06
25%Income from € 35,268.07 and above

Slovakia Social Security Rates in 2019

In Slovakia, both employers and employees are required to contribute to various social security schemes. These contributions play a crucial role in funding a range of social benefits. Below is an overview of the different types of social security contributions and the specific benefits they fund. Rates are not included as they are subject to change and should be verified with current legal resources.

Slovakia Social Security in 2019: Rates for Employers and Employees
Social security categoryEmployeeEmployerTotal
Pension Insurance4%0%4%
Disability Insurance3%0%3%
Sick Leave Insurance1.4%0%1.4%
Unemployment Insurance1%0%1%
Health Insurance4%10%14%
Social Insurance0%25.2%25.2%
Accident Insurance0%0.8%0.8%
Slovakia Social Security in 2019: Earnings Thresholds for Employers and Employees
Social security categoryEmployeeEmployer
Pension Insurancen/a€ 8,477.00n/an/a
Disability Insurancen/a€ 8,477.00n/an/a
Sick Leave Insurancen/a€ 8,477.00n/an/a
Unemployment Insurancen/a€ 8,477.00n/an/a
Health Insurancen/an/an/an/a
Social Insurancen/an/an/a€ 23,222.00
Accident Insurancen/an/an/an/a

Types of Social Security Contributions

1. Health Insurance Contributions

Health insurance contributions are mandatory for both employers and employees. These contributions fund the Slovak healthcare system, providing access to medical care, hospitalization, and certain pharmaceutical products for insured individuals.

2. Social Insurance Contributions

Social insurance contributions cover a range of benefits and are divided into several categories:

  • Pension Insurance: This contribution funds the state pension scheme, providing retirement, disability, and survivor pensions.
  • Sickness Insurance: Sickness insurance contributions are used to provide benefits in cases of temporary illness or injury, including maternity and paternity leave benefits.
  • Unemployment Insurance: These contributions are allocated towards unemployment benefits, supporting individuals who are actively seeking employment.
  • Accident Insurance: Accident insurance provides coverage for work-related injuries and occupational diseases.
  • Guarantee Insurance: This insurance offers protection against the insolvency of an employer, ensuring employees receive their due wages and other entitlements.

3. Solidarity Reserve Fund Contribution

This contribution, part of the pension insurance system, is aimed at strengthening the financial sustainability of the Slovak pension system. It supports the funding of pension benefits under special circumstances, such as demographic changes.

Importance of Compliance

Compliance with social security contribution requirements is vital for both employers and employees. Non-compliance can result in penalties and a loss of entitlement to certain benefits. Employers are typically responsible for withholding and remitting both their own and their employees' contributions to the relevant authorities.

Slovakia VAT Rates in Slovakia

VAT rates for Slovakia are reviewed annually, you can use the VAT Calculator to calculate VAT due in Slovakia or use the Reverse VAT Calculator to calculate the net cost of goods/services after deducting VAT.

Slovakia VAT Rates
VAT RateVAT Description
0%Zero Rated
10%Reduced Rate
20%Standard Rate

Historic Tax Tables supported for Slovakia

The following tax tables are supported by iCalculator™ SK as part of the suite of free tax tools we provide for Slovakia.