Czech, Polish, Ukrainian, and Roma

UTC + 01:00

Undoubtedly, payroll is a critical process for any organization. Pay cycle refers to the period for which an organization pays its employees, and this can vary depending on the pay frequency that the organization chooses to adopt.

Employees are paid monthly.

13-month payments are not required by law. Employers may give bonuses at their discretion.

From January 1, 2023, the monthly minimum wage has increased to EUR 700.

The basic minimum hourly wage is increased to EUR 4.023 per hour for a working period of 40 hours per week.

The minimum wage in Slovakia will increase from January 1, 2024. The monthly minimum wage will be raised to 750 Euros, and the hourly minimum wage will be increased to 4.310 Euros.

This represents an increase from the previous minimum monthly wage of 700 Euros and the minimum hourly wage of 4.023 Euros. The change in the minimum wage is an increase of 7.14%.

All work over the standard working hours a week is to be paid as overtime and is regulated by employment contracts/collective agreements. When an employee is requested to work overtime or work on holidays, there are maximums in relation to the number of hours allowed.

1. Hours in excess of 40 hours a week are paid at an overtime compensation rate, typically 125.00% of the employee’s average salary.
2. Hours performed at night, the overtime is paid at 140.00% of the employee’s standard rate.
3. Hours completed on a Saturday are compensated at 150.00% of the employee’s salary
4. Overtime worked on a Sunday is paid at 200.00% of the employee’s standard pay.

Health insurance records must be kept for ten years by the employer.

All payroll documentation must be kept five years from the end of the relevant year. Documentation supporting personal income tax reporting must be kept ten years from the year-end when the personal income tax return was submitted.

With effect from January 1, 2023

• The employee would receive monthly allowance of EUR 50 for children over 18 and for children younger than 18 would be EUR 140 (if they do not receive meal allowance for kids).
• New Rates for meal allowance (business trip of employee) are set at EUR 6.80 for 5-12 hours, EUR 10.10 for 12-18 hours and EUR 15.30 for the trip of 18 hours and longer.
• Parental Bonus of 1.5% of 1/12 of the child's aggregate taxable earnings for the preceding two years.
• Cap of 64 years for retirement is removed. retirement option after completing 40 years of service (paid allowances to social insurance)
• Employees with the age of 40 declared to be in second pension pillar, Current savers in the second pillar under the age of 54 will be automatically moved from guaranteed funds to non-guaranteed funds and many more changes in pension. 

Wage allowance changes for 2023

• With effect from June 1, 2023. the wage allowance for work on Saturdays is at least 50% of the minimum hourly wage.
• The wage allowance for work on Sundays is at least 100% of the minimum hourly wage.
• The wage allowance for night work is at least 40% of the minimum hourly wage. The wage allowance for an employee performing hazardous work is at least 50 % of the minimum hourly wage.
   

Pursuant to the Labour Code (section 158), an employer must employ a certain number of disabled persons in suitable positions. The Act on Employment Services specifies that businesses with more than 20 employees are obliged to hire at least one disabled person (a reduction in workability of at least 40%), representing at least 3.2% of the workforce (section 63). Failure to do so obliges the employer to pay a special charge (facultative compensation) to the Office of Labour, Social Affairs, and Family. The Central Office of Labour, Social Affairs and Family provides financial incentives to employers who select an ‘unfavoured applicant’ (under 26 or over 50 years of age, long-term unemployed, insufficient qualifications, persons with disabilities, etc.)

The following information is required during onboarding:

• Name
• Date Of Birth
• Place Of Birth
• Address
• Passport
• Identification Documentation
• Passport

Depending on the employment agreement in effect, the probationary term may change. The length of a probationary term, however, is just three months for operational posts and six months for management ones.

Slovakia provides the following 15 public holidays:

• Jan. 1: Slovak Republic Day;
• Jan. 6: Epiphany;
• Apr. 7: Good Friday, the Friday immediately before Easter Sunday;
• Apr. 10: Easter Monday, the Monday immediately after Easter Sunday;
• May 1: Labor Day;
• May 8: Liberation Day;
• July 5: St. Cyril and Methodius Day;
• Aug. 29: Anniversary of the Slovak National Uprising;
• Sept. 1: Constitution Day;
• Sept. 15: Day of Our Lady of Sorrows;
• Nov. 1: All Saints' Day;
• Nov. 17: Struggle for Freedom and Democracy Day
• Dec. 24: Christmas Eve after 12 pm
• Dec. 25: Christmas Day
• Dec. 26: St. Stephen’s Day (2nd day of Christmas)

Sick leave entitlement varies based on the length of employment:

• 1 year of employment- 6 weeks 
• 2-15 years of employment- 8 weeks
• 16-25 years of employment- 10 weeks
• 26+ years of employment- 12 weeks

Any sick leave beyond the above entitlement is covered by social security.  

Providing a medical certificate is a necessity. Failure to comply with it will result in the revoking of an employee’s right to sick pay.

In connection with childbirth and care for a newborn child, women are entitled to maternity leave for the duration of 34 weeks. Single mothers are entitled to maternity leave of 37 weeks. Women giving birth to two or more children simultaneously are entitled to maternity leave for 43 weeks.

Employees get paid paternity leave of 2 weeks within 6 weeks of childbirth, effective from November 22, 2023

Employees are also entitled to other additional leave periods, such as:

• two weeks of paid leave to care for a sick child under the age of 12.
• An employee can request up to 6 months of unpaid leave to care for an immediate family member.
• 1 – 3 days paid leave for marriage or bereavement. The exact days of leave will be outlined in the employee’s collective bargaining agreement or employment contract.

The notice period is distributed in the following way:

• An employee serves two months’ notice if the employment lasted 2 to 5 years.
• An employee serves three months’ notice if the employment lasted 5 to 15 years.
• An employee serves four months’ notice if the employment lasted 15 to 25 years.
• An employee serves five months’ notice if the employment lasted more than 25 years.

The severance pay is made in the following manner:

• Under five years of employment, severance pay is two times the regular salary payment.
• 5-10 years of employment, the severance pay is three times the regular salary payment.
• 10-15 years of employment, the severance pay is four times the regular salary payment.
• 15-20 years of employment, the severance pay is five times the regular salary payment.
• 20-25 years of employment, the severance pay is nine times the regular salary payment.
• 25+ years of employment, the severance pay is 12 times the regular salary payment.

Employers of foreign nationals have a variety of options courtesy of Slovakia's immigration system. Slovakia is a member of the Schengen Area and the European Union (EU). Each form of the permit has different requirements, processing times, work eligibility, and perks for accompanying family members.

The Schengen C Visa, which all foreign citizens must get before travel unless they are visa exempt depending on their nationality, is mainly used by business travelers visiting Slovakia. The Schengen Area typically prohibits visits longer than 90 days in 180 days.

New immigration law for 2023
With effect from January 1, 2023

• More categories of employees would get  exempted  from  labor  market  testing. Certain EU national employees need  to  submit  information  card  notifications  to the Labor Office.
• Non-EU national employees are allowed on Single Permits to remain employed while their renewal application is pending.
• The period for Non-EU national employees holding Residence Permits for Family Reunification requiring an additional work permit is shortened.
   

An employer is prohibited from requesting information of a personal nature, such as family or marital status, pregnancy, family planning, membership of political parties, trade union membership, or religious affiliation. On the other hand, an applicant is free to present information about him or herself.

A background check is acceptable only if it is objectively linked to the vacant position. If an employer is a political or religious organization, a question about affiliation with a political party or religion is allowed. A clear criminal record, a medical examination, or good financial standing may also be required only for those required to perform work where such conditions are reasonably related to the position or the work falls under special regulation.

Generally, the personal data of an applicant (and employee) is protected by the Data Protection Act, which allows only restricted use of personal data. The employer is not entitled to obtain information directly from registers, such as a criminal record containing information regarding an applicant. These restrictions apply to employers and to any person acting on the employer’s behalf.