Gig Work in Slovakia (2026): Živnosť, Taxes and Social Levies

Most gig work in Slovakia, from food delivery on Wolt or Bolt Food to cleaning, tutoring or freelance design, is done as a self-employed person (SZČO) with a trade licence, the živnosť. 2026 brought big changes: health insurance costs at least €121.92 a month from the start, new traders now pay social insurance from their sixth month, and low earners pay a new “micro-levy” of €131.34 a month. Income tax stays at 15% for business income up to €100,000. Here is what that means for side income in practice.

What counts as gig work in Slovakia

The most visible gig platforms are food and grocery delivery apps. Wolt has operated in Slovakia since 2019 and says it is available in more than 70 cities. Bolt Food also recruits independent courier partners, who earn delivery fees plus optional bonuses and tips. Foodora left the Slovak market in 2024, so the field is narrower than in some neighbouring countries.

Beyond delivery, typical side gigs include household cleaning, handyman jobs, private tutoring, translation, photography and online freelance work through international platforms. Almost all of them have one thing in common: the platform or client treats you as an independent contractor, not an employee.

Wolt has said its Slovak courier partners deliver about nine hours a week on average and that more than half are students or people with another job. That matches how most people use gig work: as flexible extra income rather than a full-time living.

Step 1: Get a živnosť (trade licence)

Delivery, cleaning and most freelance services fall under a “free trade” (voľná živnosť), which needs no special qualification. You register with the trade licensing office (okresný úrad, odbor živnostenského podnikania), in person or online through the state portal. The office can also pass on your registration to the tax office and your health insurer when you apply, so ask for that to save extra visits. Some trades, such as certain regulated crafts, require proof of qualification, so check the trade category before you apply.

Once registered, keep simple records of income and invoices from the start. The levy rules below depend on your income for the year, so you need the numbers.

Step 2: Understand the 2026 levies

Health insurance (zdravotné poistenie)

Health insurance is compulsory for a self-employed person regardless of income. The rate rose to 16% in 2026, and the minimum monthly advance for a person without a disability is €121.92 (16% of €762). If you are also employed, a student or in another special situation, your obligations can differ, so confirm with your health insurer (VšZP, Dôvera or Union).

Social insurance (sociálne poistenie)

This is where 2026 changed most. Under the amended Social Insurance Act, a new trader’s “contribution holiday” is now short: compulsory social insurance starts on the first day of the sixth calendar month after the month you start. If your živnosť begins on 15 March 2026, social insurance starts on 1 September 2026. After the holiday, new traders pay the micro-levy of €131.34 a month until their income is first tested.

From then on, the Sociálna poisťovňa tests your income every year on 1 July (or 1 October if you had an extended tax-return deadline), based on the previous year’s income:

For the test in July 2027, the lower threshold rises to €2,983.37 (income earned in 2026). Social insurance payments are due by the 8th day of the following month. The Social Insurance Agency notifies you when your obligation starts or changes.

Step 3: Income tax and VAT

• 15% income tax applies to self-employed income where taxable revenue for the year does not exceed €100,000. Above that, the progressive scale applies, which in 2026 has four brackets: 19%, 25%, 30% and 35%.
• Flat-rate expenses (paušálne výdavky): instead of keeping receipts, you can deduct 60% of income, up to €20,000 a year. For delivery riders with low actual costs this is usually simpler.
• Tax return: filed for the calendar year, normally by 31 March of the following year.
• VAT: registration is required once your turnover passes €50,000. Most side gigs stay well below this.

Your personal allowance, other income and family situation all affect the final bill, so treat these as headline rules and check your case with a Slovak tax adviser (daňový poradca) or the Financial Administration.

What it costs to keep a živnosť running

Because the fixed levies now apply even at low income, it is worth doing the sums before you register. For a new trader in 2026, the minimum fixed costs look like this:

Add your own costs, such as a bike or scooter, phone data, insulated bag and insurance, and then income tax. If you only plan to deliver a few hours a month, those fixed levies can take a large share of what you earn. Platforms do not publish fixed hourly rates in Slovakia; your pay depends on city, time of day, distance and demand, so track your real earnings for a few weeks before committing.

What the EU Platform Work Directive may change

Slovakia has to transpose the EU Platform Work Directive by December 2026. The directive introduces a legal presumption of employment where a platform controls how work is done, plus transparency rules on algorithms. Wolt has said publicly that it prefers couriers to stay self-employed. How Slovakia writes the rules will decide whether some couriers become employees. We explain the directive in our guide to the EU Platform Work Directive for gig workers.

Common mistakes

• Assuming the old 12-month holiday still applies. Since 2026, social insurance starts in month six.
• Forgetting health insurance during quiet months. The minimum advance is due even if you earn nothing.
• Not suspending the licence. If you stop working for a while, suspend (pozastaviť) your živnosť properly rather than just going offline, and notify the insurers as required.
• Mixing up revenue and profit. The 15% rate threshold of €100,000 is based on revenue, not profit.
• No savings for the tax bill. Put aside part of each payout for income tax and possible levy increases after the July income test.

If you are comparing countries, see how the rules differ next door in our guides to gig work in Czechia and food delivery work in Austria.

FAQ

Do I need a živnosť to deliver for Wolt or Bolt Food?

Couriers work as independent partners, so in most cases you need your own trade licence or you work through a fleet partner company. Check the current onboarding requirements in the app before you start.

Can I combine a živnosť with a job?

Yes. Many gig workers do. Your health insurance and social insurance are then assessed on both incomes, and the minimum health advance may not apply in the same way. Ask your insurer for your specific case.

What is the micro-levy?

It is a reduced social insurance payment of €131.34 a month (from a special base of €396.24) introduced from 1 July 2026 for self-employed people with lower income, and for new traders after their contribution holiday.

Is 15% the final tax rate?

For business revenue up to €100,000 a year, yes, 15% applies to your tax base after expenses and allowances. Levies come on top.

Conclusion

Gig work in Slovakia is still accessible: a free trade licence is easy to get and the 15% tax rate with 60% flat expenses keeps income tax low. The cost that has grown is the fixed levies: at least €121.92 a month for health from day one, and social insurance from month six. Work out whether your expected hours cover those costs, keep records from the start and watch the Platform Work Directive rules due by the end of 2026.

Sources

• Podnikajte.sk – Odvody SZČO do Sociálnej poisťovne od 1.7.2026
• Podnikajte.sk – Dôležité čísla v podnikaní v roku 2026
• Forvis Mazars – Central and Eastern European tax guide 2026
• Startitup – Wolt on the Platform Work Directive in Slovakia
• Bolt – Earn money delivering food in Slovakia
• Startitup – The €50,000 VAT turnover threshold