Salary deductions calculator
How much can be deducted from an employee's wage, which part of the wage is protected and how the thirds system works.
Calculate the maximum wage deduction
Three amounts that decide the deduction
1. Protected amount
Part of the wage is untouchable. It is 140% of the subsistence minimum plus a supplement for each dependent of 25% of the base amount. Deductions may only be taken from what is above it.
2. The remainder and the thirds
The remainder is the net wage minus the protected amount, rounded down to a sum divisible by three. It is split into three equal thirds.
3. Amount above the limit
Above three times the base amount, the remainder is deducted without restriction and added to the first third.
Protected amount in 2026
The subsistence minimum is set by a decree of the Ministry of Labour, Social Affairs and Family of the Slovak Republic and changes every July. The amounts below are calculated from it as 140% of the subsistence minimum, plus 25% of the base amount for each dependent.
| Period | Subsistence minimum | Protected amount | Per dependent |
|---|---|---|---|
| 1. 7. 2026 – 30. 6. 2027 current period opatrenie MPSVR SR č. 155/2026 Z. z. | €295.22 | €413.30 | €103.32 |
| 1. 7. 2025 – 30. 6. 2026 opatrenie MPSVR SR č. 168/2025 Z. z. | €284.13 | €397.78 | €99.44 |
| 1. 7. 2024 – 30. 6. 2025 | €273.99 | €383.58 | €95.89 |
Both amounts are rounded down to whole cents. The threshold above which the remainder is deducted without restriction is three times the base amount — in the current period 3 × €413.30 = €1,239.90 (excluding the dependent supplement). Amounts stay tied to their period, so an older calculation is not recalculated when a new decree takes effect.
How the thirds work
The remainder after the protected amount is split into three equal thirds. Each has its purpose and the order matters — a priority claim can push an agreed deduction out of the available space entirely.
First third
Non-priority claims. NidBo instalments belong here together with other non-priority deductions the employee already has — this third is shared between them.
Second third
Priority claims: maintenance, taxes and insurance contributions. They take priority and are satisfied first.
Third third
Always stays with the employee. It cannot be deducted even with their consent.
Limits NidBo adds on top
Company limit
Each company sets its own cap as a percentage of the net wage — by default 30%. It is an internal rule: it may be stricter than the law, never looser. The lower of the two limits applies.
Check of total deductions
The platform tracks the sum of all deductions, including those outside NidBo, and warns when total deductions exceed half of the net wage.
Existing deductions
The calculation subtracts deductions the employee already has. If priority claims fill the available space, a further agreed deduction is not carried out.
A signed agreement is a condition
A deduction needs a legal title — a wage deduction agreement signed by the employee. Without it, the platform refuses the deduction.
Legal basis
The calculator follows the Slovak deduction system (Slovak law applies). NidBo carries out non-priority agreed deductions, i.e. from the first third. What a deduction repays and how an advance differs from a micro-loan is described on the Get paid early page; product terms are in the pricing.
- Civil Code, § 551 (1)
- Deductions from wages may not be higher than in enforcement proceedings. The governing rule for agreed deductions.
- Labour Code, § 131 (3)
- The legal title of a deduction agreed with the employee.
- Enforcement Code, § 70–72
- Protected amounts, the thirds system and the order in which claims are satisfied.
- Act No. 601/2003 Coll. on the subsistence minimum
- The subsistence minimum from which the protected amount is derived.
- Government Regulation No. 268/2006 Coll.
- The extent of wage deductions in enforcement proceedings, as amended by Regulation No. 390/2021 Coll. (effective from 1 January 2022).