{
  "$comment": "Machine-readable companion to https://valem.run/calculators/slovakia/net-salary. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/slovakia/net-salary",
  "dataUrl": "https://valem.run/calculators/slovakia/net-salary.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Slovakia čistá mzda model by Valem (https://valem.run/calculators/slovakia/net-salary), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/slovakia/net-salary/verify",
  "country": "slovakia",
  "countryName": "Slovakia",
  "formula": "net-salary",
  "formulaName": "Čistá mzda",
  "title": "Čistá Mzda Výpočet — Slovakia net salary",
  "answer": "Your Slovak net salary is gross minus 13.4% levies and 19% income tax on the amount above the non-taxable allowance.",
  "lang": "en",
  "currency": "EUR",
  "taxYear": "2026",
  "verification": {
    "claim": "internal-consistency",
    "statement": "The Valem engine reproduces this model's stated formula through 2 self-test cases (below, and re-runnable against the spec). That asserts internal consistency, NOT that the formula matches current law — the cited sources are the evidence for that, and carry the date each was last checked.",
    "selfTestCases": 2,
    "ratesAreIllustrative": false,
    "sourcesCheckedOn": "2026-08-02"
  },
  "sources": [
    {
      "label": "Finančná správa",
      "url": "https://www.financnasprava.sk",
      "checked": "2026-08-02"
    },
    {
      "label": "Sociálna poisťovňa",
      "url": "https://www.socpoist.sk",
      "checked": "2026-08-02"
    }
  ],
  "terminalOutput": "netMonthly",
  "inputs": [
    {
      "name": "grossMonthly",
      "type": "number",
      "label": "Hrubá mzda / mesiac (EUR)",
      "format": "currency",
      "minimum": 0
    }
  ],
  "outputs": [
    {
      "name": "levies",
      "type": "number",
      "label": "Odvody (13,4%)",
      "format": "currency",
      "formula": "$round(grossMonthly * $const.leviesRate, 2)"
    },
    {
      "name": "taxBase",
      "type": "number",
      "label": "Základ dane",
      "format": "currency",
      "formula": "($b := grossMonthly - levies - $const.allowanceMonthly; $round($b > 0 ? $b : 0, 2))"
    },
    {
      "name": "tax",
      "type": "number",
      "label": "Daň",
      "format": "currency",
      "formula": "($b := taxBase; $round((($b < $const.threshold25 ? $b : $const.threshold25) * 0.19) + (($b > $const.threshold25 ? (($b < $const.threshold30 ? $b : $const.threshold30) - $const.threshold25) : 0) * 0.25) + (($b > $const.threshold30 ? (($b < $const.threshold35 ? $b : $const.threshold35) - $const.threshold30) : 0) * 0.30) + (($b > $const.threshold35 ? ($b - $const.threshold35) : 0) * 0.35), 2))"
    },
    {
      "name": "netMonthly",
      "type": "number",
      "label": "Čistá / mesiac",
      "format": "currency",
      "formula": "$round(grossMonthly - levies - tax, 2)"
    }
  ],
  "testCases": [
    {
      "description": "S1 1,500 EUR single",
      "given": {
        "grossMonthly": 1500
      },
      "expect": {
        "levies": 201,
        "taxBase": 801.77,
        "tax": 152.34,
        "netMonthly": 1146.66
      }
    },
    {
      "description": "S3 5,000 EUR - the 25% band binds",
      "given": {
        "grossMonthly": 5000
      },
      "expect": {
        "levies": 670,
        "taxBase": 3832.77,
        "tax": 738.28,
        "netMonthly": 3591.72
      }
    }
  ],
  "spec": {
    "id": "net-salary-slovakia",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "grossMonthly": {
          "type": "number",
          "minimum": 0
        },
        "levies": {
          "type": "number",
          "readOnly": true
        },
        "taxBase": {
          "type": "number",
          "readOnly": true
        },
        "tax": {
          "type": "number",
          "readOnly": true
        },
        "netMonthly": {
          "type": "number",
          "readOnly": true
        }
      }
    },
    "constants": {
      "leviesRate": 0.134,
      "allowanceMonthly": 497.23,
      "threshold25": 3665.28,
      "threshold30": 5029.1,
      "threshold35": 6250.86
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ 'grossMonthly': 1500 }"
      }
    ],
    "derivations": [
      {
        "path": "$.levies",
        "expr": "$round(grossMonthly * $const.leviesRate, 2)"
      },
      {
        "path": "$.taxBase",
        "expr": "($b := grossMonthly - levies - $const.allowanceMonthly; $round($b > 0 ? $b : 0, 2))"
      },
      {
        "path": "$.tax",
        "expr": "($b := taxBase; $round((($b < $const.threshold25 ? $b : $const.threshold25) * 0.19) + (($b > $const.threshold25 ? (($b < $const.threshold30 ? $b : $const.threshold30) - $const.threshold25) : 0) * 0.25) + (($b > $const.threshold30 ? (($b < $const.threshold35 ? $b : $const.threshold35) - $const.threshold30) : 0) * 0.30) + (($b > $const.threshold35 ? ($b - $const.threshold35) : 0) * 0.35), 2))"
      },
      {
        "path": "$.netMonthly",
        "expr": "$round(grossMonthly - levies - tax, 2)"
      }
    ],
    "constraints": [],
    "metaDerivations": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "Čistá mzda",
          "layout": "vertical",
          "components": [
            {
              "id": "gross",
              "type": "numericField",
              "label": "Hrubá mzda / mesiac (EUR)",
              "bind": "$.grossMonthly"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "netM",
                  "type": "statTile",
                  "label": "Čistá / mesiac",
                  "bind": "$.netMonthly",
                  "format": "currency",
                  "currency": "EUR"
                }
              ]
            },
            {
              "id": "breakdown",
              "type": "keyValueList",
              "label": "Rozpis",
              "items": [
                {
                  "label": "Hrubá mzda",
                  "bind": "$.grossMonthly",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "label": "Odvody (13,4%)",
                  "bind": "$.levies",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "label": "Základ dane",
                  "bind": "$.taxBase",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "label": "Daň",
                  "bind": "$.tax",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "label": "Čistá mzda",
                  "bind": "$.netMonthly",
                  "format": "currency",
                  "currency": "EUR"
                }
              ]
            },
            {
              "id": "note",
              "type": "staticText",
              "text": "'Slovensko 2026: odvody 13,4% (zdravotné 4% + sociálne 9,4%), daň 19/25/30/35% po nezdaniteľnej časti 497,23 EUR mesačne. Konsolidačný balík od 1.1.2026 pridal pásma 30% a 35% a znížil hranicu pre 25%. Odhad, nie daňové poradenstvo.'"
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Zdroje",
              "items": [
                {
                  "label": "Finančná správa",
                  "url": "https://www.financnasprava.sk",
                  "date": "2026-08-02"
                },
                {
                  "label": "Sociálna poisťovňa",
                  "url": "https://www.socpoist.sk",
                  "date": "2026-08-02"
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "S1 1,500 EUR single",
        "given": {
          "$.grossMonthly": 1500
        },
        "expect": {
          "$.levies": 201,
          "$.taxBase": 801.77,
          "$.tax": 152.34,
          "$.netMonthly": 1146.66
        }
      },
      {
        "description": "S3 5,000 EUR - the 25% band binds",
        "given": {
          "$.grossMonthly": 5000
        },
        "expect": {
          "$.levies": 670,
          "$.taxBase": 3832.77,
          "$.tax": 738.28,
          "$.netMonthly": 3591.72
        }
      }
    ]
  }
}