Net salary calculator 2025
Net salary calculation for employees on a standard employment contract.
Your monthly pay
The figures you see on your payslip. Tax and the child bonus are still only advances — they are worked out one month at a time and the year can still recalculate them.
Annual settlement — how it actually turns out
Early the following year your employer recalculates the whole year at once. Only here is it clear how much of your work you really kept.
Comparison with earlier years
The comparison uses the post-settlement reality at the same gross salary — figures that can honestly be placed side by side.
How pay changes across income levels
What percentage of your gross salary you actually keep. The dip in the middle is the range where the tax-free allowance is reduced.
The tax-free allowance phase-out does not bend this curve — your employer deducts it in full every month. It only shows up in the annual settlement.
Move your mouse along the curve to see values at other salaries.
What the calculation covers
- Employee and employer social and health contributions
- Tax brackets valid for 2025
- The personal tax-free allowance including its phase-out
- The tax-free allowance for a spouse
- Child tax bonus, the income test and the high-income reduction
- Third pillar contributions up to €180 per year
- The underpayment or refund that arises in the annual settlement
Who this calculation does not apply to
- Working pensioners. Anyone drawing an old-age, early or service pension on 1 January is not entitled to the tax-free allowance — or only to the difference up to the pension amount. The calculator deducts it in full, so it will show a higher net salary than they actually receive.
- Income below €570 per month. A deductible item for health insurance then applies (up to €380 per month), which the model does not know about — actual health contributions will be lower. This does not affect full-time employees, as the minimum wage is higher.
- Reduced contribution rates for employees with disabilities.
- Work agreements outside standard employment and holding several jobs at once.
- Uneven income, unworked months, maternity and parental leave, changing jobs during the year.
The model assumes an employee on a standard contract with an even salary across all twelve months.
Frequently asked questions
How is net salary calculated from gross in Slovakia?
Employee contributions come off the gross salary first — sickness, old-age, disability, unemployment and health insurance. What remains is the tax base. The tax-free allowance is deducted from it, and tax is calculated on the rest according to the tax brackets. Finally the child tax bonus is added if you qualify. The calculator shows every step line by line for 2025.
Why did the annual settlement show an underpayment if my employer deducts everything?
Your employer calculates tax one month at a time and deducts the full tax-free allowance. Whether you are entitled to all of it is decided by your income for the whole year. At higher salaries it is tapered, so too little tax was withheld during the year and the difference is settled at year end. The child tax bonus is recalculated the same way.
What is the tax-free allowance and when is it reduced?
It is an amount that is not taxed, derived from the subsistence minimum. Up to a certain income you receive it in full; above that it tapers off and beyond a further threshold it disappears entirely. From 2026 the taper is steeper — a third of the tax base is subtracted instead of a quarter. It does not affect monthly pay; the difference is settled annually.
Why is my child tax bonus lower than the full amount?
Two things limit it. At low incomes it cannot exceed a percentage of the tax base, which rises with the number of children. At high incomes it is clawed back — above 18 times the average wage, by a tenth of the excess for each child. The calculator always shows which one applies to you.
Do I have to claim the tax-free allowance during the year?
No. If you do not sign the declaration with your employer, more tax is withheld and you claim the whole allowance in the annual settlement or your tax return, which produces a refund. Untick the box in the calculator to see how much would come back.
How is a thirteenth salary or year-end bonus taxed?
In full, like ordinary pay. The bonus is added to your salary in the month you receive it, so part of that month can fall into a higher tax bracket and the child bonus can drop. It does not change your ordinary monthly pay, and the annual settlement evens out any differences.
What is the cost of labour?
The employer’s total cost for your job — gross salary plus the contributions they pay on your behalf. It is usually about a third higher than the gross salary and is what the employer actually spends.
Does the site store my salary?
No. The whole calculation runs in your browser, nothing is sent to a server, and the site uses no cookies or tracking scripts. The address only changes if you click to copy a link yourself.