A thirteenth-month salary, bonuses and one-off rewards are, for tax purposes, ordinary employment income in both Slovakia and the Czech Republic – they are taxed like wages and both employee and employer pay contributions on them. Slovakia briefly exempted the 13th and 14th salary up to EUR 500, but that exemption was abolished from 2021; the Czech Republic never had one. In 2026 the two countries differ mainly in tax rates and contribution levels.
How is a 13th salary taxed today?
In both countries there is no special tax break for a 13th or 14th salary or for a bonus. The reward is added to the wage of the month in which it is paid and taxed together with it. In Slovakia, the exemption of up to EUR 500 for the 13th and 14th salary applied only until the end of 2020 and was repealed from 1 January 2021. In the Czech Republic, no such exemption ever existed.
The practical rule is the same on both sides of the border: whatever you call the payment, if it relates to work it is employment income and is taxed as a wage.
What income-tax rate applies?
From 2026 Slovakia applies a progressive scale: 19 % up to 154.8× the living minimum (EUR 43,983.32 a year), then 25 %, 30 % and 35 % on higher bands. The Czech Republic applies 15 % up to a threshold and 23 % above it; for 2026 that higher-rate threshold is CZK 1,762,812 per year.
In both systems this is only an advance during the year. The final annual tax is settled in the annual reconciliation or tax return, so a bonus that briefly pushes a single month into the higher band is not necessarily taxed at the higher rate overall.
What contributions are due on a bonus?
In Slovakia in 2026 the employee pays a combined 14.4 % (9.4 % social and 5 % health) and the employer 36.2 % (25.2 % social and 11 % health). In the Czech Republic the employee pays about 11.6 % (7.1 % social and 4.5 % health) and the employer 33.8 % (24.8 % social and 9 % health).
In both countries social contributions stop above an annual maximum assessment base, while health contributions have no such cap. For a large one-off reward, the timing therefore matters – but the specific numbers must always be taken from the correct country, never mixed.
Should a bonus be paid at once or split?
Because social contributions stop above an annual maximum base while health contributions do not, the timing of a large reward can change the total charge for higher earners. In the Czech Republic the 2026 maximum social assessment base is CZK 2,350,416; Slovakia sets its own social maximum as a multiple of the average wage.
For most employees the timing makes little difference, but for well-paid staff receiving a large one-off bonus it is worth checking with payroll whether splitting the payment changes the contribution outcome.
Are any rewards exempt from tax?
A cash bonus is never exempt in either country. Only certain non-cash benefits enjoy a more favourable regime – for example meal contributions, benefits within a statutory annual limit, or leisure and recreation allowances under set conditions. These follow their own rules and are not a substitute for a normal reward for work.
Calling an ordinary cash bonus a “gift” does not remove the tax or the contributions in Slovakia or the Czech Republic.
What mistakes do employers make?
The most common mistake is ignoring the employer’s contributions when budgeting, so the reward costs the company far more than the announced gross amount. Another is labelling a normal bonus as a gift in an attempt to avoid tax.
A cash payment linked to work is always employment income regardless of its name. The safe rule for bonuses is simple: if it relates to work, it belongs in the payroll and is taxed as a wage.
Planning year-end bonuses or a 13th salary and want to know what they will really cost the company and the employee after tax and contributions under Slovak or Czech rules? We are happy to run the numbers and set the payout up correctly.
FAQ
Is a 13th salary tax-exempt in Slovakia or the Czech Republic?
No. Slovakia exempted the 13th and 14th salary up to EUR 500 only until the end of 2020 and repealed it from 2021. The Czech Republic never had such an exemption. In both countries a 13th salary is taxed and subject to contributions in the same way as an ordinary wage.
What tax rate applies to a large one-off bonus?
From 2026 Slovakia uses a progressive scale starting at 19 % and rising to 25 %, 30 % and 35 % on higher income bands. The Czech Republic uses 15 % up to CZK 1,762,812 per year and 23 % above that. A bonus may push one month into a higher band, but the final tax is settled in the annual reconciliation or return based on total yearly income.
Can I pay a bonus as a gift to avoid tax?
No. A cash payment linked to work is employment income in both Slovakia and the Czech Republic, regardless of the label. Calling it a gift does not remove tax or contributions. Only certain non-cash benefits within statutory limits enjoy a more favourable treatment.