Employer of Record in Slovakia

Businesses can only operate smoothly in Slovakia if they comply with local labor laws including drafting compliant employment contract agreements and meeting taxation and payroll obligations. Learn more about the employment laws and regulations in Slovakia below, to avoid any compliance issues.

Employment Contract Requirements

In Slovakia, employment agreements must be in writing, provided to the employee on their first day, and both parties retain a copy. By default, agreements are considered permanent, but fixed-term contracts up to 2 years are allowed. Basic employment information must be included in all contracts, such as:

• Identification of both parties
• Starting date (and duration for employment contracts)
• Workplace and working hours
• Job type and description
• Basic salary and payment details (including compensation or benefits unless indicated in a collective agreement)
• Total number of holidays
• Notice periods for termination
• Probation period (if applicable)

Onboarding Process

We can help you get a new employee started in Slovakia quickly, with a minimum onboarding time of just 1-2 working days. The timeline starts once the employee submits all required information onto the Playroll platform and completes any necessary local authority registrations.

For non-nationals, the Right to Work assessment (if applicable) may add up to three extra days. Additional time may be needed for follow-ups on this assessment. Please note, payroll cut-off dates can impact the actual start date. Playroll's payroll cut-off date is the 10th of each month unless otherwise specified.

Working Hours in Slovakia

The standard workweek in Slovakia consists of 40 hours, spread over of 8 hours daily. The average weekly working time including overtime must not exceed 48 hours.

Overtime in Slovakia

In Slovakia, overtime, as outlined in employment contracts or collective agreements, is compensated at 125% (135% if hazardous work) of the average salary for hours beyond the 40-hour workweek. Public/ State holidays are compensated at 200%. For work on Saturday, an employee is entitled to additional pay of at least 1,79 EUR/hour in addition to the wage earned. For work on Sunday, an employee is entitled to additional pay of 3,58 EUR/hour, in addition to the wage earned.

For night work, an employee is entitled to at least 1,43 EUR/hour, and in the case of an employee performing hazardous work of at least 1,79 EUR/hour, in addition to the wage earned. Executive and C-level employees are exempt from overtime regulations.

Probation Period in Slovakia

Probation periods in Slovakia are restricted to 3 months for operational positions and 6 months for managerial roles.

Fiscal Year in Slovakia

1 January - 31 December is the 12-month accounting period that businesses in Slovakia use for financial and tax reporting purposes.

Payroll Cycle in Slovakia

The payroll cycle in Slovakia is usually monthly, with employees being paid no later than the end of following month.

Minimum Wage in Slovakia

The minimum wage for employees in Slovakia is typically 4.310 EUR per hour, amounting to ~750 EUR per month for a typical 40 hour work week.

Bonus Payments in Slovakia

There is no legal obligation for 13-month payments in Slovakia, and employers have the discretion to provide bonuses as they see fit.

Employer Tax Contributions

Employer payroll contributions are generally estimated at an additional 36% on top of the employee salary in Slovakia.

Employee Payroll Tax Contributions

In Slovakia , the typical estimation for employee payroll contributions cost is around 13.4%.

Individual Income Tax Contributions

Individual income tax in Slovakia varies from 19% to 25%, and it is computed based on the employee's gross annual income.

Pension in Slovakia

Slovakia has implemented a three-pillar pension system, which includes the elimination of the retirement age limit, the introduction of an early retirement option for long-career employees, the establishment of a parental pension supplement, the implementation of an automatic enrollment provision, and a reduction in administrative fees.

Mandatory Leave Entitlement in Slovakia

The annual leave entitlement in Slovakia is 20 days for a full time worker. These can include public holidays on top of that or within those days, which would otherwise be unpaid.

Public Holidays In Slovakia

Employees in Slovakia are entitled to pay for the following 15 public holidays:

Paid Time Off in Slovakia

Annual leave in Slovakia is accrued at the start of the year and can be carried over to the next year, but it must be utilised within the same year to avoid forfeiture. The accrual and entitlement generally depend on the employee's length of service and the specific job sector:

• Employees below 33 years old: 4 weeks (20 days) annual leave
• Employees above 33 years old: 5 weeks (25 days) annual leave
• Employees permanently taking care of a child: 5 weeks annual leave
• Employees with specific professions (e.g. teachers): 8 weeks annual leave

Maternity Leave In Slovakia

Pregnant employees are entitled to 34 weeks of paid maternity leave (43 weeks for multiple births and 37 weeks for single mothers) in Slovakia. Maternity leave must start between 6 and 8 weeks before the due date, lasting a minimum of 14 weeks by law (without ending prior to 6 weeks after childbirth). The Social Security agency compensates at 75% of the regular daily pay.

Paternity Leave In Slovakia

In Slovakia, fathers are entitled to 14 days paid paternity leave which must be taken within 6 weeks after childbird. Single fathers, responsibily for the care of the newborn child, are entitled to 31 weeks of parental leave, compensated by the Social Security agency at 75% of the father's average daily earnings (capped).

Sick Leave In Slovakia

In Slovakia, sick leave is compensated by the employer at 25% of the regular pay rate for the first 3 days and at 55% from the 4th to the 10th day. From the 11th day onward, the Social Insurance Agency covers 55% of the employee's regular pay rate paid up to a maximum of 52 weeks. Doctor authorisation is necessary for eligibility.

Parental Leave In Slovakia

Parents or guardians in Slovakia have the option to request parental leave until the child reaches 3 years old (but cannot be taken in conjunction with maternity or paternity leave). In cases where the child has a long-term health condition, parental leave can be extended until the child turns 6 years old. The parental allowance during this period is provided by the Central Office of Labour Social Affairs and Family.

Civic Duty Leave

In Slovakia, an employer is required to grant unpaid leave to allow an employee to fulfil their civic duties.

Military Service Leave

In Slovakia, employees are granted paid military service leave, and the compensation is provided directly by the military authority.

Termination Process in Slovakia

In Slovakia, terminations generally require prior notice, and either party has the right to terminate the employment relationship with or without cause. Acceptable terms for termination include:

• Voluntary employee resignation
• Mutual agreement
• Unilateral decision by employer (based on probation period, objective grounds, disciplinary reasons, or unsuitability for the job)
• Contract expiration

Notice Period in Slovakia

The minimum notice period in Slovakia is 1 month. A written notice of termination must be provided at least 3 days before the exit date during the probation period. The notice period may also depend on the employee's length of service:

• 1-5 years of service: 2 months notice
• More than 5  years of service: 3 months notice

Severance in Slovakia

In Slovakia, severance pay is contingent on the employee's length of service and the type of termination. Severance pay may be provided in cases of termination due to company dissolution or relocation (if the employee refuses to move, redundancy or inability to perform duties due to health reasons. Employees who are terminated with notice are entitled to a minimum severance pay as follows

• Employed for at least 2 years but less than 5 years: 1 month severance pay
• Employed for at least 5 yeares but less than 10 years: 2 months severave pay
• Employed for at least 10 years but less than 20 years: 3 months severance pay
• Employed for more than 20 years: 4 months severance pay