Minimum taxable amount for employee health insurance

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In July 2022, the Ministry of Health of the Slovak Republic published a draft amendment on health insurance companies, which includes, among other things:


  • Introduction of a minimum assessment base for an employee, in the amount of the minimum monthly wage. In practice, this would mean that if the employee’s income does not reach the amount of the minimum assessment base, the employee will have to pay the health insurance premium themselves, at the rate of 14%. Such an adjustment would negatively affect not only low-income executives, but especially those people who work part-time and receive lower incomes.


  • Abolition of the health insurance deductible – this is the abolition of the deductible introduced in 2015 as a tool to support low-income employees (this item reduces the assessment base for calculating advance payments for insurance premiums).


These changes should be effective from 1 January 2023.


We will inform you about the approval of this proposal in our next newsletter.

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