Slovakia Raises Social Insurance Exemption for Students, Pensioners and Parents on Parental Leave

Slovakia's parliament has approved a measure raising the monthly social insurance exemption for workers on temporary contracts from €200 to €300, benefiting students, pensioners, and — for the first time — parents on maternity or parental leave, effective January 1, 2027. The National Council, Slovakia's parliament, passed the amendment to the Social Insurance Act proposed by the Slovak National Party (SNS), a member of the ruling coalition. The change increases the so-called deductible item on social contributions — a threshold below which earnings from temporary or part-time work contracts are not subject to social insurance contributions. Workers who earn up to €300 per month under such arrangements will now be fully exempt from those charges. Under the current system, the exemption stands at €200 per month and applies primarily to working students and retirees. The new law extends eligibility to parents currently receiving maternity or parental leave benefits, a significant expansion of the policy's scope. The measure is designed to encourage supplemental work among groups who are already drawing state support, allowing them to earn more before social insurance obligations kick in. The change is set to take effect at the start of 2027, giving employers and social insurance administrators time to adapt their systems.