Employer Record in Slovakia

Basic information

Capital:Bratislava

Time zone: GMT+2

Languages: Slovak

Currency code:EUR

Human Resources at a Glance 

Contract Terms

Contracts must be in Slovak and can be bilingual. They must be in writing and signed by both parties, and the employee and employer must keep a signed copy. A contract must include:

  • Name
  • Start date
  • Length of the employment
  • Job description
  • Termination conditions

Guidelines Regarding Probation Period/Trial Period

Probation periods are not mandatory. The maximum probation period is 90 days, and 180 days for managerial positions.

Regulations and Rules Regarding Working Hours

Standard working hours are 8 hours per day, 40 hours per week. The standard workweek is from Monday to Friday.

Overtime payment is not mandatory and may be included in the salary or granted as leave. Hours outside of standard work hours are considered overtime.

Minimum Wage Requirements

In Slovakia the minimum wage ranges from EUR750 to EUR1330 per month. The monthly minimum wage changes according to the degree of work intensity and responsibility and there are 6 degrees of work.

Termination 

Grounds

Terminations in Slovakia can be terminated by either party with or without cause providing written notice.

Compliant terminations include:

  • Voluntarily by the employee
  • By mutual agreement
  • Unilaterally by the employer based on:
    • Probation period
    • Objective grounds
    • Disciplinary dismissal
    • Performance due to unsuitability for the job
  • By the expiration of the contract

Notice Period

Notice will depend on the length of employment and if the employee resigns or is dismissed.

  • Termination by the employer:
    • 30 days for up to one year of employment
    • 60 days for one to five years of employment
    • 90 days for over five years of employment
  • Termination by the employee:
    • 30 days for up to one year of employment
    • 60 days for more than one year of employment

Payment & leave Compensation & Holidays 

SalaryPayment

Remuneration is paid in arrears by the 15th day of the following month.

Payslip 

Payslips must be provided two days at the latest following the pay date, either in hard copy or electronically.

Annual Leave

Both full-time and part-time employees are entitled to 20 working days of paid time off (PTO) a year. PTO and accrual rates vary depending on the age of the employee.

AgePTO daysMonthly accrual
Up to 32 years201.66 days
Over 32 years252.08 days
Employees of any age with children252.08 days

Sick Leave

Employees are entitled to paid sick leave for up to 52 weeks. This leave is paid at different rates and by different payers depending upon length:

PeriodPayPayer
1 – 3 days25% of base salaryEmployer
4 – 10 days55% of base salaryEmployer
11 days+55% of base salarySocial Security

Maternity & Parental Leave

Pregnant employees who have worked for 60 consecutive days with the same employer are entitled to 34 weeks of paid leave. Six to eight weeks must be taken before the child’s birth.

Social Security pays 75% of the daily measurement base for this time. The daily measurement base is calculated as: sum of the gross wages from the previous year divided by 12 months divided by 365 days multiplied by the number of days of maternity leave. The maximum daily payment for maternity leave is €55.87.

The employee can’t extend leave.

Employees are entitled to up to 3 years of parental leave until the child reaches the age of three. Either parent can take parental leave. Social Security will pay EUR 275.90 per month during this period.

Employees can’t extend parental leave.

Tax and Social Security Information

Personal Income Tax

The individual income tax ranges from 19% to 25%. Income tax is calculated according to gross annual income.

Gross Annual IncomeTax Rate (%)
Up to EUR 37,163.3619%
Over EUR 37,163.3625%

Social Security

Both the employer and employee must pay social security contributions.

Payment Employee  Contribution (%)  Employer  Contribution (%)  Maximum Assessment   Base (EUR)
Sickness Insurance 1.4  1.4  8,477.00
Disability Insurance 3.0  3.0  8,477.00
Retirement Insurance 4.0  14.0  8,477.00
Unemployment Insurance 1.0  1.0  8,477.00
Work Injury Insurance 一  0.8  No limit

Solidarity reserve fund (part of the retirement insurance)
  4.75
  8,477.00
Guarantee Fund  0.25  8,477.00
Health Insurance 4.0  11.0  No limit
TOTAL 13.4  36.2

Public Holidays 2024

OccasionDate
Republic Day1.1
Epiphany1.6
Good Friday3.29
Easter Monday4.1
Labour Day5.1
Liberation Day5.8
St.Cyril and Methodius Day7.5
Slovak National Uprising Anniversary8.29
Day of the Constitution of the Slovak Republic9.1
Day of Our Lady of the Seven Sorrows9.15
All Saints’Day11.1
Freedom and Democracy Day11.17
Christmas Eve12.24
Christmas Day12.25
Second Day of Christmas12.26


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