<h2>Introduction: Health and Social Insurance for Sole Proprietors in Slovakia</h2>
<p>Every sole proprietor <i>(Slovak: živnostník)</i> in Slovakia is required to pay insurance contributions — to health insurance and <i>(from the second year)</i> to social insurance companies. These contributions are mandatory for both Slovak citizens and foreign entrepreneurs with a residence permit (VŽ).</p>
<p>It is important to understand when and which contributions arise, how the amount is calculated, and what influences its change. Non-payment or late payment of contributions can result in fines, penalty charges, refusal to renew the residence permit, and other problems with government authorities.</p>
<p>In this article, we will break down how contributions work for sole proprietors in Slovakia: from minimum amounts to deadlines, recalculations, and the specifics of filing notifications in case of business suspension.</p>

<h2>Health Insurance (zdravotné poistenie) for Sole Proprietors</h2>
<p>The obligation for a sole proprietor in Slovakia to pay contributions to the health insurance system arises <b>from the first day of business activity</b> — that is, from the moment the Sole Proprietorship is officially <b>registered in the business register (<a href="https://zrsr.sk" target="_blank">zrsr.sk</a>).</b> Regardless of actual income, the entrepreneur must register with one of the health insurance companies (VšZP, Dôvera, or Union) after the start of business activities.</p>
<p><b>👉&nbsp;We can register you with a health insurance company</b> when you register your Sole Proprietorship. Just specify in your order which insurer (VšZP, Dôvera, or Union) you would like to be insured with, and we will handle it for you.</p>
<p>The minimum advance payment for 2025 is <b><samp>107.25 € per month.</samp></b> This amount is reviewed annually and increases on January 1st. During the year, the entrepreneur pays advance contributions (107.25 € per month), and after submitting the tax declaration, the insurance company recalculates and notifies of any additional payments.</p>
<p>The actual contribution amount depends on the level of profit: 15% of the calculated base determined by the tax declaration results. The higher the profit, the higher the final contributions.</p>
<div class="blog-services"><p><b>⚠️ Important:</b> If the entrepreneur suspends or closes their Sole Proprietorship, <b>it’s better to notify your health insurance company,</b> to avoid further contributions. Otherwise, the contributions will continue to be charged even without business activity. The notification can be submitted in person, in writing, or by email.</p></div>

<h2>Social Insurance (sociálne poistenie) for Entrepreneurs</h2>
<p>Contributions to the social insurance company <i>(Slovak: Sociálna poisťovňa)</i> for sole proprietors in Slovakia become mandatory <b>from the second year of activity</b>&nbsp;— but only if the income in the first year exceeded the established threshold. In 2025, this threshold is <b><samp>8,580 €.</samp></b></p>
<p>If the income from the first-year tax declaration exceeds the threshold, the entrepreneur will receive a notification from the Social Insurance about the obligation to start paying contributions. <b>Payments start on July 1,</b> or <b>on October 1,</b> if the declaration submission was extended to June 30.</p>
<p>The minimum monthly contribution for 2025 is <b><samp>237.02 €.</samp></b> This amount is recalculated annually depending on changes in the minimum subsistence level.</p>
<div class="blog-services"><p>The basic formula for calculating the insurance base: <b><samp>Net profit / 1.486 / 12 months</samp></b></p></div>
<p>If, by the end of the following year, the Sole Proprietor's income <b>falls below the established threshold,</b> the obligation to pay social contributions <b>ceases</b> — and the entrepreneur will again become a “non-payer” of social insurance. This update takes effect on July 1 or October 1 of the following year, depending on the submission deadline.</p>

<h2>How to Pay Mandatory Health and Social Insurance Contributions</h2>
<p>Health and social insurance contributions are paid via <b>bank transfer</b> to the individual account in the respective insurance fund. Each entrepreneur is assigned a <b>unique account number and variable symbol,</b> which must be provided during payment to ensure the contributions are properly credited.</p>
<p>To find your unique account number and variable symbol for payment to your health insurance provider, you can contact any branch of the insurance company or send an email to their client support.</p>
<p>It’s important not to miss payment deadlines: failure to pay contributions may lead to <b>fines, penalty charges,</b> and for foreign entrepreneurs, <b>problems when renewing the residence permit.</b> Even a small debt will result in the system treating you as a “debtor.”</p>
<p style="margin-bottom: 5px;">You can check for outstanding debts on the official portals of the insurance companies:</p>
<ul style="margin-top: 7px;">
<li>VšZP: <a href="https://www.vszp.sk/platitelia/platenie-poistneho/zoznam-dlznikov.html" target="_blank">zoznam-dlznikov.vszp.sk</a></li>
<li>Dôvera: <a href="http://dovera.sk/dlznici" target="_blank">dovera.sk/dlznici</a></li>
<li>Union: <a href="https://portal.unionzp.sk/onlinepobocka/pub/zoznam-dlznikov" target="_blank">portal.unionzp.sk</a></li>
<li>Social Insurance: <a href="https://www.socpoist.sk/nastroje-sluzby/zoznam-dlznikov" target="_blank">socpoist.sk</a></li>
</ul>

<h2>What Happens to Contributions When Suspending or Closing a Sole Proprietorship</h2>
<p>If you decide to suspend or fully close your Sole Proprietorship in Slovakia, it is important not to limit yourself to only the registration actions in the business registry. <b>It is recommended to notify both the health and social insurance companies</b>&nbsp;— this will help avoid unnecessary contribution charges and debts.</p>
<p>From the moment business activity is suspended, the entrepreneur’s <b>obligation to pay insurance contributions ends,</b> but only if the respective insurance funds are officially notified.</p>
<p>The notification can be submitted: in person at a branch, by email (for health insurance), or via the portal <a href="https://www.slovensko.sk" target="_blank">slovensko.sk,</a> if you have eID and an activated electronic signature.</p>
<p>If you don't want to deal with this yourself, we can notify Social Insurance on your behalf—quickly, correctly, and officially. Just let us know about the suspension or closure of your Sole Proprietorship, and we’ll prepare everything necessary for submission through the slovensko.sk portal on your behalf.</p>
<div class="blog-services">
<h3>✅&nbsp;Suspension / Closure of Sole Proprietorship&nbsp;— <samp>from 40 €</samp></h3>
<p>We will prepare and submit the suspension or closure application.<br/>
<a href="/en/sluzby/zmena-zivnosti" target="_blank">👉&nbsp;Sole Proprietorship Suspension / Closure online</a></p>
</div>

<h2>Help with Calculations and Insurance from Oki-Doki.sk</h2>
<p>We support sole proprietors in Slovakia at every stage and help them meet all insurance and tax obligations without unnecessary hassle.</p>
<div class="blog-services">
<h3>✅&nbsp;Consultations</h3>
<p>For example, we’ll notify Social Insurance on your behalf.<br/>
<a href="/en/kontakty" target="_blank">👉&nbsp;Contact us</a></p>
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Health and social insurance for sole proprietorships in Slovakia: when and how to pay, minimum contributions, registration, fines.

Health and Social Insurance for Sole Proprietorships in Slovakia