{
  "id": "sk/contributions/max-assessment-base",
  "catalog": "BC-000505",
  "title": "Maximálny mesačný vymeriavací základ na sociálne poistenie",
  "title_en": "Maximum monthly assessment base for social insurance",
  "value": 16764,
  "unit": "EUR/month",
  "period": "2026",
  "valid_from": "2026-01-01",
  "valid_to": "2026-12-31",
  "applies_to": "SK",
  "source": {
    "name": "Sociálna poisťovňa — Nové vymeriavacie základy od 1. januára 2026",
    "url": "https://www.socpoist.sk/news/nove-vymeriavacie-zaklady-pre-platenie-poistneho-od-1-januara-2026",
    "retrieved": "2026-06-15",
    "quote": "Maximálny vymeriavací základ zamestnanca na platenie poistného na nemocenské poistenie, poistného na dôchodkové poistenie a poistného na poistenie v nezamestnanosti bude od 1. januára 2026 v úhrne mesačne 16 764 eur.",
    "published": "2026-01-01",
    "published_kind": "effective",
    "quote_en": "The maximum assessment base of an employee for paying sickness insurance contributions, pension insurance contributions and unemployment insurance contributions will, as of 1 January 2026, total 16,764 euros per month."
  },
  "confidence": "high",
  "status": "ok",
  "corroboration": [
    {
      "name": "Podnikajte.sk — Odvody SZČO (živnostníkov) od 1.1.2026",
      "url": "https://www.podnikajte.sk/socialne-a-zdravotne-odvody/odvody-szco-zivnostnikov-od-1-1-2026",
      "retrieved": "2026-06-04"
    },
    {
      "name": "DAUC.sk — Hranica maximálneho mesačného vymeriavacieho základu",
      "url": "https://www.dauc.sk/aktuality/3929/hranica-maximalneho-mesacneho-vymeriavacieho-zakladu-na-platenie-odvodov-na-socialne-poistenie",
      "retrieved": "2026-06-04"
    }
  ],
  "sources_count": 3,
  "verification": {
    "is_real": true,
    "method": "cross-checked proti viacerým nezávislým zdrojom",
    "checked": "2026-06-04",
    "checked_by": "claude web verifikácia",
    "note": "Reálny fakt overený z 3 nezávislých zdrojov — nie halucinácia. Strop 16 764 €/mes platí pre zamestnanca aj SZČO (7-násobok priemernej mzdy); v 2025 bol 15 730 €. Netýka sa úrazového poistenia, ktoré strop nemá. Zdravotné poistenie maximálny vymeriavací základ nemá.",
    "note_en": "A real fact verified from 3 independent sources — not a hallucination. The cap of EUR 16,764/month applies to both employees and the self-employed (7 times the average wage); in 2025 it was EUR 15,730. It does not apply to accident insurance, which has no cap. Health insurance has no maximum assessment base."
  },
  "freshness": {
    "source_dated": "2026-01-01",
    "retrieved": "2026-06-15",
    "last_checked": "2026-06-15",
    "next_check": "2026-06-22",
    "cadence_days": 7,
    "stale": false,
    "source_hash": "830836a2591751ae"
  }
}