Seven changes that the new year has brought to entrepreneurs

The year 2026 brings changes that will affect everyday business practices. Which changes may surprise even experienced entrepreneurs?

Some measures are intended to simplify the rules, while others tighten controls or increase costs. Overall, it is a package that may change decision-making and the setting of cooperation in companies.

Travel allowances

The Ministry of Finance has the authority to determine the amount of meal allowances for foreign business trips in a decree and to adjust these amounts according to the economic sector or classification of the employee. For foreign trips, it is also possible to agree with an employee whose frequent change of workplace results from the specific nature of their profession to reduce the meal allowance by up to 25% in their employment contract or agreement. Until now, it was only possible to reduce the meal allowance to a level of 5%.

There is a new definition of dependent work

The state has long been targeting the detection of so-called fictitious self-employed persons. Until now, dependent work has been defined by five characteristics: the work is performed in a relationship of superiority of the employer and subordination of the employee, personally by the employee for the employer, according to the employer's instructions, on behalf of the employer, and during working hours determined by the employer. If the contractual relationship between the company and the self-employed person fulfilled all these characteristics, it was considered dependent work and both the company and the self-employed person could face sanctions. However, from January 1, 2026, the condition of working hours determined by the employer will be removed from the definition. In practice, this means that if the remaining conditions are met, the work of a self-employed person may be considered dependent activity.

When does compulsory insurance automatically arise

Until now, self-employed persons were generally required to pay contributions by July 1 or October 1 after filing their tax returns for the previous year, but under the new rules, insurance is triggered automatically. It arises from the first day of the sixth month following the month in which the self-employed person obtained a business license. It will also terminate automatically, either by revoking the business license or by an affidavit of termination of business.

Take advantage of the interest-free tax amnesty

The government has adopted a regulation effective from October 1, 2025, introducing a tax amnesty. It will apply to tax arrears recorded by the tax administrator as of September 30, 2025, if they are paid between January 1 and June 30, 2026. In such a case, the tax administrator will not impose a penalty for late payment or interest on arrears.

Depreciation of real estate

The amendment to the Income Tax Act introduces the possibility of reducing the depreciation period for buildings classified in depreciation group six, where the period has been 40 years to date, to 20 years, i.e. by half. The change applies to buildings intended for accommodation, sports, and sports facilities.

Cash payments

From March 2026, the limits for cash payments will be tightened. A natural person who is not an entrepreneur will not be able to pay more than €5,000 in cash. Entrepreneurs will be able to make cash payments of up to €15,000 to each other, but if an entrepreneur pays a citizen, the limit drops to €5,000. Further tightening will come on July 10, 2027, when the limit will be reduced to €10,000 as part of the transposition of a European directive.

Increased minimum contributions

The minimum assessment base for self-employed persons will increase from 50% to 60% of the average monthly wage from two years ago. For 2026, this means a minimum assessment base for social insurance of €914.40, from which the minimum contribution to the Social Insurance Agency is €303.11. The minimum health insurance contribution will also increase to €121.92. At the same time, the health insurance contribution rate will increase from 15% to 16%, while for persons with disabilities it will remain at 8%.

Note: This article was originally published in the daily newspaper Hospodárske noviny.