Discover the global hiring and employment landscape in Slovakia—a vibrant economy in the heart of Europe, known for its strong automotive and manufacturing sectors. Slovakia's business-friendly environment and skilled workforce make it an ideal destination for companies seeking to expand in Europe.
Explore the employment essentials including payroll, personal income tax, statutory contributions, annual leaves, minimum wage, terminations, visa requirements, and more. Gain valuable compliance insights for a smooth entry into the dynamic Slovakia market with Slasify's global premium HR platform.
| Capital | Bratislava |
| Currency | Euro (EUR) |
| Payroll Cycle | Monthly |
| Minimum Wage | EUR 750 per month |
| Annual Leave | 4 weeks |
| Personal Income Tax | 19%–25% |
| Taxable Income (EUR) | Progressive Tax Rate (%) |
|---|---|
| Up to 47,537.98 | 19 |
| Over 47,537.98 | 25 |
There are no local taxes on employment income in Slovakia.
Employer and employee contributions for Social Security shall be calculated based on the employee's salary of up to EUR 9,128 per month.
| Contribution rate | |
|---|---|
| Health Insurance | 11% |
| Injury Insurance | 0.8% |
| Social Security | 24.4% |
| Contribution rate | |
|---|---|
| Health Insurance | 4% |
| Social Security | 9.4% |
Wages are payable in arrears for a monthly period, and by the end of the following calendar month at the latest unless otherwise agreed in the collective agreement or the employment contract.
Effective January 1, 2024, the minimum wage in Slovakia is set at EUR 750 per month.
There are no statutory bonuses in Slovakia.
An employment contract may be terminated by mutual agreement or the unilateral decision of either party in writing, provided that the proper procedure is followed.
Employers may dismiss their employees only for the reasons set forth in Section 63 of the Labor Code. Some common reasons include the following:
| Reason for dismissal | Note |
|---|---|
| Retirement | This can be done once the employee has reached the age determined to be entitled to a retirement pension. |
| Unsatisfactory performance | The employer must have asked the employee in writing in the last 6 months to eliminate the deficiencies. Dismissing an employee for this reason can only be done after their failure to address the employer's warning. |
| Violation of work discipline |
For less serious violation, the employee may be dismissed if they have been notified in writing of the possibility of dismissal in connection with such violation in the last 6 months. Serious violation may warrant immediate termination |
The reason for termination must be factually defined in the termination notice in such a way that it cannot be confused with another reason, otherwise the termination is invalid.
On the other hand, employees may terminate an employment relationship by giving a written notice to their employers for any reason or for no reason.
Unless the Law provides otherwise, the party terminating an employment relationship must observe a notice period of at least a month. For employees who have worked for the employer for at least a year, the notice period shall be at least 2 months.
The notice period for employees who are dismissed due to their refusal to relocate with the employer, redundancy or health reasons are as follows:
| Length of service | Minimum notice period |
|---|---|
| 1–5 years | 2 months |
| 5 years or more | 3 months |
It is important to note that notice period begins on the first day of the calendar month following the delivery of the notice and ends on the last day of the relevant calendar month.
For immediate termination, it must be done in writing by the terminating party, defining the reason for it factually in such a way that it cannot be confused with another reason, and they must deliver it to the other party within the specified period.
| Reasons justifying immediate dismissal | Reasons justifying immediate resignation |
|---|---|
| Employee is legally convicted for an intentional crime | Employer has not paid wages, allowances or other compensation within 15 days after their due date |
| Employee seriously violated work discipline | Employee's life is in immediate danger |
| Employee cannot continue to work without serious threats to their health and the employer has not offer an alternative job within 15 days from the date of submission of the relevant medical opinion |
Employees shall be entitled to 1.5 days of unpaid leave per week to look for new employment during their notice period.
Note: Employees who rightfully resign without notice is entitled to receive compensation amounting to their average monthly earnings for the notice period of two months.
Employees who are dismissed with notice due to their refusal to relocate with the employer, redundancy or retirement, or their inability to work due to their health shall be entitled to Severance A, while those who have their employment relationship be terminated by mutual agreement for the same reasons shall be entitled to Severance B.
| Length of service | Severance A | Severance B |
|---|---|---|
| Less than 2 years | - | 1 month's average earnings |
| 2–5 years | 1 month's average earnings | 2 months' average earnings |
| 5–10 years | 2 months' average earnings | 3 months' average earnings |
| 10–20 years | 3 months' average earnings | 4 months' average earnings |
| 20 or more years | 4 months' average earnings | 5 months' average earnings |
Employees who have their employment relationship terminated due to an occupational accident, occupational disease or threat of such disease, or the employee having reached the highest permissible exposure at the workplace shall receive severance in the amount of at least 10 months' average monthly earnings.
The probationary period agreed in the employment contract can last a maximum of 3 months or, for 6 months for senior employees.
The extended probationary period of 6 months shall apply to a senior employee in the direct management of a statutory body or a member of a statutory body, and a senior employee who is in the direct management of this senior employee.
During the probationary period, the employer and the employee may generally terminate the employment relationship in writing for any reason or without stating a reason. However, a reason is needed if the employee being dismissed is a pregnant woman, a mother up to the end of the 9th month after giving birth, a nursing woman or a man on paternity leave.
In any case, the written notice of the termination must be delivered to the other party at least 3 days before the day on which the employment relationship is to end.
Note: For an employee with a fixed-term employment relationship, the agreed probationary period may not be longer than half of the agreed duration of the employment relationship.
Standard working hours in Slovakia are subject to a maximum of 8 hours per day and 40 hours per week. In any case, the average weekly working hours of an employee, including overtime, may not exceed 48 hours.
Employees who work a shift of over 6 hours shall be entitled to a 30-minute rest and meal break, which shall not fall on the start or end of their shift.
If the employee's work cannot be interrupted, they must be provided with adequate time to rest and eat, even without interrupting operations or work. Rest and meal breaks are not included in working time unless it is a break during which adequate time for rest and eating is ensured without interrupting the employee's work.
Additionally, employees who are breastfeeding a child are also entitled to special breaks for breastfeeding. Those who work the specified weekly working hours are entitled to the following breastfeeding breaks:
| Child's age | Duration of breastfeeding break |
|---|---|
| Up to 6 months | 2.5 hours |
| 6 months–1 year | 1.5 hours |
Breastfeeding breaks can be combined and provided at the beginning or end of a work shift. If the employee works for shorter working hours, but at least half of the designated weekly working hours, they are entitled to only a 0.5-hour breastfeeding break for each child up to the end of their 6th months' age.
Note: Breastfeeding breaks shall be included in an employee's working time and are compensated for in the amount of their average earnings.
Employers may order their employees to work overtime if they consented and that there is a temporary and urgent increased need for work or if it is a matter of public interest.
Overtime work may not exceed an average of 8 hours per week in a period of no more than 4 consecutive months, unless the parties agree on a longer period, but no more than 12 consecutive months. In a calendar year, the employee may be ordered to work overtime for a maximum of 150 hours or voluntarily work overtime for a maximum of 400 hours.
The maximum number of overtime hours per year does not include overtime work for which the employee received compensatory leave, or which was performed for urgent repair work or work, without the execution of which there could be a risk of an occupational accident or large-scale damage, or extraordinary events where there was a danger threatening life, health or large-scale damage.
Employees who perform overtime work shall be entitled to an overtime premium of at least 25% of their average earnings or, for those working high-risk jobs, at least 35% of their average earnings. Alternatively, the parties may agree to compensatory time off for overtime work, in which case no overtime premium is due.
Employees shall be entitled to a daily rest of at least 12 consecutive hours and 2 consecutive days of weekly rest, which must fall on a Sunday and the day preceding or following it.
Work on non-working days may be ordered only exceptionally, after consultation with employee representatives, provided that the circumstances justify it.
| Work on Saturday | Work on Sunday |
|---|---|
| Normal rate + at least 50% of the minimum wage per hour | Normal rate + at least 100% of the minimum wage per hour |
For employers who, due to the nature of the work or the conditions of operation, require the work to be regularly performed on Saturdays or Sundays, a lower amount of wage benefits can be agreed, but no less than 45% or 90% of the minimum wage per hour, respectively.
Employees may only be assigned work on public holidays that can be assigned on their weekly rest days, work in continuous operation and work necessary for guarding the employer's facilities. There are 15 days of public holidays in Slovakia for 2024.
| Holiday | Date |
|---|---|
| Republic Day | January 1 |
| Epiphany | January 6 |
| Good Friday | March 29 |
| Easter Monday | April 1 |
| Labor Day | May 1 |
| Liberation Day | May 8 |
| St. Cyril and St. Methodius Day | July 5 |
| Slovak Uprising Day | August 29 |
| Constitution Day | September 1 |
| Lady of Sorrows' Day | September 15 |
| All Saints' Day | November 1 |
| Freedom and Democracy Day | November 17 |
| Christmas Eve | December 24 |
| Christmas Day | December 25 |
| St. Stephen's Day | December 26 |
Employees who perform work on public holidays shall be entitled to a premium of at least 100% of their average earnings. This also applies to work performed on a holiday that falls on the employee's weekly rest days.
If the parties agree on taking compensatory time off for work on a public holiday, the employee shall not be entitled to the premium.
Employees who have been continuously employed for at least 60 days in a calendar year by the same employer is entitled to 4 weeks of annual leave. Annual leave shall be prorated according to the actual months worked if the employment relationship did not last continuously during the entire calendar year.
Employees shall be entitled to additional annual leave, as follows:
| Employees working high-risk jobs | Other cases |
|---|---|
|
Employees who work underground for the entire calendar year and those who performs particularly difficult or health-damaging work shall be entitled to a week of additional leave. If the employee works only part of the calendar year under such conditions, they are entitled to one-twelfth of the additional holiday for every 21 days worked. |
Employees who turn at least 33 years of age by the end of the relevant calendar year or those who who permanently take care of a child shall be entitled to 5 weeks of annual leave. The additional leave for employees who start or stop permanently caring for a child during the calendar year shall be prorated according to the number of days of permanent care for the child in the relevant calendar year and the number of days of the calendar year. |
The use of leave shall be determined by the employer after negotiation with the employee according to the leave plan determined with the prior consent of the employee representatives so that the employee can use the leave in its entirety by the end of the calendar year.
Annual leave may be granted in parts, provided that one of the part is for at least 2 weeks, unless the parties agree otherwise. The employer is obligated to notify the employee at least 14 days in advance of taking leave.
| Reason for not taking annual leave in the calendar year | Carrying over annual leave |
|---|---|
| Employer does not determine its use or because of obstacles to work on the part of the employee |
Employer is obligated to provide the leave so that it ends no later than the end of the following calendar year. If the employer does not determine leave by June 30 of the following calendar year at the latest, so that the employee uses up the leave by the end of that calendar year, the employee may determine their leave. In such cases, the employee must notify the employer of their leave in writing at least 30 days in advance. |
| To take maternity leave, paternity leave or parental leave, even by the end of the following calendar year | The employer is obligated to provide the leave after the end of the maternity leave, paternity leave or parental leave. |
| Employee is recognized as temporarily unable to work due to illness or injury, even by the end of the following calendar year | The employer is obligated to provide the leave after the employee's temporary incapacity for work ends. |
Employers are obligated to pay for the first 10 days of their employees' sick leave at the following rates:
| Days | Sick leave pay |
|---|---|
| 1–3 | 25% of the employee's daily rate of pay |
| 4–10 | 55% of the employee's daily rate of pay |
Furthermore, employees are also entitled to up to 7 days paid leave per year for examination or treatment in a medical facility, with any additional leave being unpaid if necessary. In any case, paid leave from work will be granted for the necessary time for preventive medical examinations related to pregnancy if the examination or treatment could not be carried out outside working hours.
Employees shall be entitled to 34 weeks of maternity leave, which must start between 6 and 8 weeks before the expected date of delivery.
A single parent shall be entitled to 37 weeks of maternity leave, and those who have given birth to two or more children at the same time shall be entitled to 43 weeks of maternity leave.
Note: Maternity leave in connection with childbirth may not be shorter than 14 weeks and may not end or be interrupted before the expiration of 6 weeks from the day of childbirth.
In connection with the care of a new child, employees shall be entitled to 28 weeks of paternity leave from the day of birth.
The paternity leave for for single parents shall be 31 weeks, and those with multiple newborns, i.e. twins, shall be entitled to 37 weeks.
Employees have the right to, upon request, be granted a parental leave until the day on which the child turns 3 years old.
If the child has a long-term adverse health condition requiring special care, the employer is obliged to provide the employee parental leave until the day the child turns 6 years old. This leave is granted to the extent that the parent requests, but usually for at least a month.
If a child dies while the employee is on maternity leave, paternity leave or parental leave, they shall be granted leave for 2 weeks from the day of the child's death, at the latest until the day the child turns a year old.
| Leave | Paid/Unpaid | Duration | Note |
|---|---|---|---|
| Bereavement Leave | Paid | 1–3 days | Employees are entitled to 2 days of paid leave in the event of the death of their spouse or child, plus another day to attend their funeral. They are only entitled to the 1-day funeral leave for the death of other close relatives. |
| Carer's Leave | Paid | Up to 7–10 days per year | For employees to accompany a family member to a medical facility for examination or treatment in the event of a sudden illness or injury and for pre-determined examination or treatment (up to 7 days) or a disabled child to a social care facility or special school (up to 10 days). |
| Donation Leave | Paid | - | For employees who participate in blood donation, apheresis and donation of other biological materials. |
| Wedding Leave | Paid | 1 day | For employees to attend their own wedding, or those of their child or parent. |
Also see: Education Leave | Military Leave
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