How the Slovakia čistá mzda calculator is verified
Inputs
| Input | Field | Type |
|---|---|---|
| Hrubá mzda / mesiac (EUR) | grossMonthly | number |
The formula
Each derived value below is computed by the Valem engine from the expression shown, in this order. Nothing else runs — there is no hidden code path.
| Derived value | Field | Formula (JSONata) |
|---|---|---|
| Odvody (13,4%) | levies | $round(grossMonthly * $const.leviesRate, 2) |
| Základ dane | taxBase | ($b := grossMonthly - levies - $const.allowanceMonthly; $round($b > 0 ? $b : 0, 2)) |
| Daň | tax | ($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)) |
| Čistá / mesiac | netMonthly | $round(grossMonthly - levies - tax, 2) |
Rates and thresholds
The expressions above read these as $const. They are the figures the annual refresh replaces, so they live as data rather than being written into the formulas — which is what makes a year-on-year change a one-line diff instead of an edit to arithmetic.
| Constant | Value |
|---|---|
leviesRate | 0.134 |
allowanceMonthly | 497.23 |
threshold25 | 3665.28 |
threshold30 | 5029.1 |
threshold35 | 6250.86 |
Test vectors (2)
Every case is executed against this model on each build, by the Java engine and independently by a JavaScript one. A mismatch of a single cent fails the build, so the page cannot ship advertising a figure the model no longer produces.
Case 1 — S1 1,500 EUR single
given grossMonthly | 1500 |
|---|---|
expect levies | 201 |
expect taxBase | 801.77 |
expect tax | 152.34 |
expect netMonthly | 1146.66 |
Case 2 — S3 5,000 EUR - the 25% band binds
given grossMonthly | 5000 |
|---|---|
expect levies | 670 |
expect taxBase | 3832.77 |
expect tax | 738.28 |
expect netMonthly | 3591.72 |
Sources
- Finančná správa · checked 2026-08-02
- Sociálna poisťovňa · checked 2026-08-02
Check it yourself — and reuse it
The whole model as JSON — inputs, outputs, formulas, vectors and sources in one re-runnable document.
This model is published under CC BY 4.0: use it, adapt it, build on it, with attribution. The licence covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds are law, and nobody licenses those; the sources above are where they come from.
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