Minimum health insurance contrib. 2023 Slovakia

MINIMUM HEALTH INSURANCE CONTRIBUTIONS FROM THE YEAR 2023

Based on the approved amendment to Act No. 580/2004 Coll. on health insurance and on amendments to Act No. 95/2022 Coll. on the insurance industry and on amendments to certain laws (hereinafter referred to as "the law"), with effect from 1 January 2023, the institution of the minimum health insurance contribution and the minimum advance on health insurance contribution of the employee begins to apply.

The minimum health insurance contribution for an employee from 1 January 2023 is at least EUR 32.81. The health insurance contribution and advance of an employee is calculated from the amount of the subsistence minimum for one adult (for the year 2023, it is the amount of EUR 234.42). The minimum advance payment already applies to income for the month of January 2023.

If the actual calculated health insurance contribution and advance on health insurance contribution of the employee and employer are lower in total, the employee is obliged to pay the additional payment up to the total amount of EUR 32.81. This additional payment increases the health insurance contribution and advance on health insurance contribution of the employee.

Minimum health insurance contrib. 2023 Slovakia >