Slovakia's Social Insurance Office outlines €200 monthly tax relief for student summer workers

The Slovak Social Insurance Office (SP) announced that students employed under a summer student‑work agreement can claim a deductible contribution (odvodová úľava) of up to €200 per calendar month. The relief reduces the pension‑insurance base, leaving more net pay in the worker’s pocket. To claim the benefit, the student must submit a specific form – available on the SP website – to the employer, and the relief can be applied to only one student‑work agreement per month.

If a student's gross monthly earnings are below €200, the entire amount is exempt from pension contributions. When earnings exceed €200, contributions are calculated only on the surplus. The maximum employer’s pension contribution drops from €45.60 to €2.10 for a €200 salary, and from €91.20 to €47.70 for a €400 salary, after the relief is applied. The exemption does not cover accident or guarantee insurance premiums, which the employer must still pay in full. The SP emphasized that while there is no ceiling on total earnings from multiple jobs, the €200 deduction applies to only one agreement.