Nearly 92,000 self-employed people will receive insurance notices

Sociálna poisťovňa will automatically notify self-employed people who extended their 2025 tax-return deadline. Notices will specify their insurance status and contributions from October. Dispatch is due by 20 October; the first October payment at the revised amount is due by 9 November 2026.

The notices cover 91,764 self-employed people. The agency reports changed assessment bases for 60,579, newly compulsory insurance for 29,815 and termination for 1,370. Delivery is by post or an electronic mailbox activated for official delivery.

For the group described, the 2025 income threshold is €2,876.91. Subject to the other stated conditions, income at or above that level starts or continues compulsory insurance; income of €2,876.90 or less does not start it, or ends it. This is not a universal rule for every self-employment situation.

For income of €2,876.91–9,144, the stated special monthly assessment base is €396.24 and the contribution €131.34. From €9,144.01, the minimum base is €914.40 and minimum contribution €303.11. The specified pensioner categories pay lower amounts: €107.57 and €248.25 respectively.

The 2026 maximum monthly base is €16,764, producing a contribution of €5,557.26, or €4,551.42 for the relevant pensioner categories. Use the amount in the individual notice, which accounts for income, status and applicable conditions.