Martina Švaňová | 19.12.2025 | News
In January 2026, there will be another raise to minimum wagethat shall be as follows:
• Monthly minimum wage shall be 915 euro
• Hourly minimum wage shall be 5.259 euro
Overview of the hourly minimum wage in various shift types:
|
Weekly working hours |
Hourly minimum wage |
|
40 h. – single-shift operation |
5,259 euro |
|
38.75 h. – two-shift operation |
5,429 euro |
|
37.5 h. – three-shift operation |
5,610 euro |
An employer, who does not include remuneration of employees in a collective agreement, is obliged to offer their employee a wage in the amount, which meets the minimum wage requirement designated for the degree of difficulty of work of the job position.The aforementioned also implies that the employer must have a degree of difficulty assigned to each position. This will depend on the difficulty, responsibility and workload according to the characteristics of degree of difficulty of job positions as stated in Annex 1 of the Labour Code.
Note:
Only full-time employees are entitled to the minimum wage entitlement according to the degree of difficulty of the work. Employees working under one of the agreements outside of the employment relationship are only entitled to minimum wage.
Setting the minimum wage entitlements amount for 2026
Compared to 2025, the change in the calculation of minimum wage entitlements in 2026 will mean that for each level of difficulty of work, the minimum wage entitlement will increase by 99 euro.
Hourly minimum wage entitlement for the exact degree of work difficulty with a weekly working time of 40 hours, shall be calculated as 1/174 of the minimum wage entitlement calculated for employees remunerated by monthly salary.
For comparison we use the overview of minimum wage in 2025 and 2026 based on the degree of difficulty with a weekly working time of 40 hours.
|
Degree of work difficulty |
Coefficient of minimum wage |
Minimum monthly wage in 2025 |
Minimum monthly wage in 2026 |
Hourly minimum wage in 2025 |
Hourly minimum wage in 2026
|
|
1. |
1,0 |
816 euro |
915 euro |
4,690 euro |
5,259 euro |
|
2. |
1,2 |
932 euro |
1 031 euro |
5,356 euro |
5,925 euro |
|
3. |
1,4 |
1 048 euro |
1 147 euro |
6,023 euro |
6,592 euro |
|
4. |
1,6 |
1 164 euro |
1 263 euro |
6,690 euro |
7,259 euro |
|
5. |
1,8 |
1 280 euro |
1 379 euro |
7,356 euro |
7,925 euro |
|
6. |
2,0 |
1 396 euro |
1 495 euro |
8,023 euro |
8,592 euro |
For 2026, the amount of certain wage benefits is determined as a percentage of the hourly minimum wage.
Minimum amount of wage benefits – supplements in 2026 set at a % rate of the minimum wage per hour :
|
Name of the wage benefit – surcharge |
Surcharge amount + % of the minimum wage per hour |
Amount of reduced surcharge + % of minimum wage per hour* |
|
Surcharge for working during Saturday |
2.6295 euro (50% of min. wage) |
2.36655 euro (45% of min. wage) |
|
Surcharge for working during Sunday |
5.2590 euro (100% of min. wage) |
4.7331 euro (90% of min. wage) |
|
Surcharge for working a nightshift – risk-free profession |
2.1036 euro (40% of min. wage) |
1.84065 euro (35% of min. wage) |
|
Surcharge for working a nightshift – risky profession |
2.6295 euro (50% of min. wage) |
- |
|
Surcharge for working during a public holiday (after agreement) |
5.2590 euro (100% of min. wage) |
- |
|
Surcharge for impeded work performance |
1.0518 euro (20% of min. wage) |
- |
|
Surcharge for inactive emergency duty |
1.0518 euro (20% of min. wage) |
- |
*) Regular work on Saturdays, Sundays and during nightshifts can be negotiated to a lower surcharge amount.
Example: From 01.01.2026 the employee receives a minimum gross salary of 915 euro per month.
|
Type of insurance |
Employee |
Employer |
||
|
% |
in euro |
% |
in euro |
|
|
Sickness insurance |
1,40 % |
12,81 |
1,40 % |
12,81 |
|
Pension insurance |
4,00 % |
36,60 |
14,00 % |
128,10 |
|
Accident insurance |
3,00 % |
27,45 |
3,00 % |
27,45 |
|
Unemployment insurance |
1,00 % |
9,15 |
0,50 % |
4,57 |
|
Insurance to fund support |
x |
x |
0,50 % |
4,57 |
|
Accident insurance |
x |
x |
0,80 % |
7,32 |
|
Wage-guarantee insurance |
x |
x |
0,25 % |
2,28 |
|
Solidarity reserve fund |
x |
x |
4,75 % |
43,46 |
|
Health insurance |
5,00 % |
45,75 |
11,00 % |
100,65 |
|
Total |
14,40 % |
131,76 |
36,20 % |
331,21 |
|
Income tax |
19% |
148,82 |
|
|
|
Advance tax payment*) |
148,82 |
|
||
|
Net wage (gross wage-levies-tax) |
634,42 (915-131,76-148,82) |
|||
|
Total price of work (gross wage + employer's levies) |
1 246,21 (915+331,21) |
|||
*) Calculated from the tax base reduced by the non-taxable portion per taxpayer valid for 2026 = 497.23 euro.
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