Skip to content 
From 1 January 2026, the social insurance system in Slovakia is undergoing a significant overhaul as part of public finance consolidation. The changes affect not only how long benefits are paid, but also the control mechanisms and the way the money reaches you.
1. Costs shifted to employers
Until now, the employer paid for the first 10 days of sickness. Under the new rules, this responsibility is extended by another four days.
New split of benefit payments:
- Calendar days 1 to 14: Wage compensation is paid by the employer as part of your regular salary.
- Rate: 25% of the daily assessment base (first 3 days) and 55% of the base (days 4 to 14).
- From calendar day 15: The Social Insurance Agency takes over with the sickness benefit.
- Rate: 55% of the daily assessment base until the end of sick leave (max. 52 weeks).
What does this mean in practice? With this step the state saves funds in the Social Insurance Agency, while employers face higher direct costs of employee sickness. For employees the percentages have not changed – only who pays them.
2. Stricter controls (tackling “chaining” of sick leave)
The Social Insurance Agency gains a stronger tool to check insured persons who try to get around the decisions of its medical assessors.
- Power to end sick leave: Since 2025, medical assessors can end sick leave directly if they decide the patient is able to work, even if the patient’s GP says otherwise.
- New 7-day “stop”: If a medical assessor ends your sick leave in this way, the system will “block” you for the following 7 working days. If another (or the same) doctor wanted to put you on sick leave again, the system will not allow it without the explicit prior consent of the Social Insurance Agency’s medical assessor.
- Reason: Statistics showed thousands of cases where patients immediately “fell ill” with a different diagnosis after a check so that they did not have to return to work.
3. Maximum amounts and calculation (2026 example)
The maximum daily assessment base (DVZ) for 2026 is capped at EUR 100.2083. This gives the following maximum benefits at the 55% rate:
- Maximum sickness benefit per day: EUR 55.11
- Monthly limit (31 days): EUR 1,708.60
Calculation example: If your gross salary is EUR 1,200, your daily base is approx. EUR 39.45.
- From your employer you will receive a total of approximately EUR 268.28 for 14 days of sick leave.
- From the Social Insurance Agency (if the sick leave lasts longer) you will receive approx. EUR 21.70 for each additional day.
4. A revolution in benefit payments (from 1 April 2026)
From April 2026, unnecessary paperwork and waiting for postal orders will be eliminated.
- Link to payroll: Employers have a new obligation to report the employee’s bank account number (IBAN) via the Registration Form for Individuals.
- Automation: If you fall ill, the Social Insurance Agency will no longer wait for you to report your account. It will simply check where your employer sends your salary and pay the sickness benefit there.
- Options for the self-employed: Sole traders and voluntarily insured persons continue to report their account number to the branch office; otherwise the benefit will be sent to their permanent address.
5. Transitional period (when do the old rules apply?)
What matters is the day the sick leave starts, not how long it lasts.
- Sick leave started on 28 December 2025: The “old” system applies (10 days employer / from day 11 the state), even if you remain ill until March 2026.
- Sick leave started on 2 January 2026: The “new” system applies (14 days employer / from day 15 the state).