Micro-contribution scheme for the self-employed from 1st July 2026: who will not be covered by insurance and who will pay 131,34 €
From 1st July 2026, new rules for social insurance of self-employed persons (SZČO) began to fully apply. In discussions, the abbreviation “micro-contribution 131,34 €” is often used, but the amount itself without context can be misleading. Not every self-employed person will start paying 131,34 €, and not every self-employed person who runs a business will have mandatory insurance from July.
The key factors are the income from business and other self-employed activity earned in 2025, whether mandatory insurance already applied, whether the deadline for filing the tax return has been extended, and the overall business history.
First threshold: 2 876,90 €
The Social Insurance Agency states that, for the assessment as of 1st July 2026, it is important that the income for 2025 is higher than 2 876,90 €. If the income does not exceed this threshold and the conditions are met, compulsory insurance for the new “transitional” self-employed person will not arise, or existing insurance may terminate depending on the specific situation.
The important word is “income”, not profit after deducting expenses. For social insurance, this test should not rely on the feeling of how much “remained” from the business. The figure from the tax return and a correct assessment of the situation are required.
Second threshold: 9 144 €
If the income for 2025 was higher than 2 876,90 € but at the same time did not exceed 9 144 €, a special assessment base is used in the situations described by the Social Insurance Agency. For the period from 1st July to 31th December 2026, this special assessment base is 396,24 € and the insurance contribution from it amounts to 131,34 € per month – this is the so‑called “micro‑contribution”.
If the income was higher than 9 144 €, the assessment base is determined by the standard mechanism based on tax data. For 2026, the Social Insurance Agency states a minimum assessment base of 914,40 €, which results in a minimum insurance contribution of 303,11 € for a self‑employed person (SZČO) to whom this regime applies.
IMPORTANT: Three brackets, three different consequences: up to 2 876,90 €, over 2 876,90 € up to 9 144 €, and over 9 144 €. However, the bracket itself may still not capture all the circumstances of how the insurance arose or how long it lasts.
Quick reference table
What if a tax return extension was granted
For self-employed persons with an extended deadline for filing a tax return, the assessment may be postponed to 1 October 2026. If compulsory insurance was in effect as of 30 June and there is a deferral, the Social Insurance Agency describes a temporary continuation of insurance until the end of September, followed by an assessment based on income.
Therefore, it is not worthwhile to compare with a self-employed friend based only on the amount of revenue. Two people with similar income may have a different status in July if one filed a tax return in March and the other has a deferral.
And what about new self-employed persons in 2026?
The new rules also change the moment when compulsory insurance arises for new entrepreneurs. The Social Insurance Agency presents a model in which compulsory insurance may arise from the first day of the sixth calendar month following the month from which the person is authorised to do business, provided that the relevant conditions are met. Therefore, the simple idea no longer applies that every new sole trader has a “long break from the Social Insurance Agency” until the next annual test.
What to check in July
- income from business and other self-employment for 2025 according to the tax return;
- whether the tax return had a regular or extended filing deadline;
- whether compulsory insurance was already in effect as of 30th June 2026;
- a notice or information from the Social Insurance Agency about the start, termination, or new amount of insurance contributions;
- the correct variable symbol and account number for payments;
- adjustment of the standing order if the monthly amount changes.
Why accounting still matters for Social contributions
The Social Insurance Agency decides on the insurance, but accounting provides the data on which a large part of the assessment is based. If income, expenses, and the tax return are processed correctly, the thresholds can be checked without improvisation. At the same time, contributions are correctly recorded in the accounting or tax records.
For self-employed persons, it is useful to monitor contributions also as cash flow. The difference between 131,34 € and 303,11 € per month is significant, especially in seasonal business. If the obligation has changed, the budget and standing orders should be adjusted immediately.
Model examples to make boundaries understandable
Self‑employed person A had an income of 2 500 € in 2025. If the conditions for the income test are met, the threshold of 2 876,90 € was not exceeded and from July their compulsory insurance will not arise, or it may terminate depending on their previous status. Self‑employed person B had an income of 7 000 €. This is above the first threshold, but not above 9 144 €, so they may fall under the regime of a special assessment base and a micro‑contribution of 131,34 €. Self‑employed person C had an income of 20 000 € – this person is no longer in the micro‑contribution band and the insurance premium is determined in the standard way.
These examples are deliberately simplified. In a real assessment, it is necessary to take into account whether this is a transitioning or a new self‑employed person, whether the tax return was postponed, and whether compulsory insurance was already in place. In case of uncertainty, it is safer to rely on the notice from the Social Insurance Agency rather than on a calculator from an unofficial website.
How we can help with this
We can handle simple accounting on your behalf and process the documents so that there is a clear overview of income, expenses, and all data required for tax obligations. When it comes to social contributions, it is important to work with the decision and information from the Social Insurance Agency; if these are provided together with the other documents, they can be correctly reflected in the accounting.
Questions and Answers | FAQ
1. Kto platí mikroodvod 131,34 €?
In relevant cases, a self-employed person (SZČO) with income for 2025 higher than €2,876.90 and up to €9,144 pays insurance contributions based on a special assessment base of €396.24, i.e. €131.34 per month.
2. Ak som zarobil menej ako 2 876,90 €, vždy nič neplatím?
It is not safe to draw a conclusion based on a single amount. The assessment also takes into account the status of the self-employed person and their insurance history; however, if the conditions are met, a low income results in the non-creation or termination of compulsory insurance.
3. Čo ak som mal odklad daňového priznania?
In the case of an extended period, the decisive assessment may be tied to 1st October 2026.
4. Čo je externé vedenie účtovníctva?
This service involves having an external partner handle the accounting agenda. The client thus gains professional processing without the need for an in-house accountant.
5. Môžem prejsť k vám od inej účtovníčky alebo firmy?
Yes. We will help with a smooth transition, taking over all materials, and setting up a new system of cooperation.
6. Môžem mať jednoduché účtovníctvo aj online?
Yes. Documents and supporting materials can also be processed electronically, which simplifies cooperation regardless of location.
7. Ako často dostanem spätnú väzbu alebo výstupy?
According to the agreement and the scope of the service. Usually on an ongoing basis throughout the year and always in a way that provides a clear overview of the agenda.
8. Čo sa stane po odoslaní nezáväznej objednávky?
After sending the non-binding order, all necessary information and instructions will be sent by e-mail. Depending on the nature of the request, a phone call may also be made to go through everything together. Once all the necessary details are received, all documents will be prepared and sent by e-mail along with instructions.
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Fill in all the required details and a response will be provided as soon as possible.
If a new insurance premium amount has been applied since July, do not postpone the review until the end of the year.
Find out which regime it is based on and adjust your monthly cash flow.
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