Payroll and Benefits Guide Slovakia
Last updated: Mar 03, 2026
Contribution
|
Employer Payroll Contributions
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|
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14.00%
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Old Age Pension (maximum monthly assessment base 15,730 EUR)
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1.40%
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Sickness Insurance (maximum monthly assessment base 15,730 EUR)
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3.00%
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Disability Insurance (maximum monthly assessment base 15,730 EUR)
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1.00%
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Unemployment Insurance (maximum monthly assessment base 15,730 EUR)
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0.25%
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Guarantee Insurance (maximum monthly assessment base 15,730 EUR)
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0.80%
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Accident Insurance
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4.75%
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Solidarity Reserve Fund (maximum monthly assessment base 15,730 EUR)
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11.00%
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Health Insurance
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€3.43 per day
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Meal vouchers
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€275 per year
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Recreation vouchers – for workers with 2 years service and above.
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35.20% + €3.43 per day + €275 per year
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Total Employer Cost
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Employee Payroll Contributions
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4.00%
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Old Age Pension (maximum monthly assessment base 15,730 EUR)
|
|
1.40%
|
Sickness Insurance (maximum monthly assessment base 15,730 EUR)
|
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3.00%
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Disability Insurance (maximum monthly assessment base 15,730 EUR)
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1.00%
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Unemployment Insurance (maximum monthly assessment base 15,730 EUR)
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4.00%
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Health Insurance
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13.40%
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Total Employee Cost
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Employee Income Tax
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19.00%
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Up to 47,537.98 EUR annually |
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25.00%
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47,537.98 EUR and above annually
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* The non-taxable amount increases to EUR 500 per month (EUR 6,000 per year). In order to claim the non-taxable amount on a monthly basis, it is necessary for the employee to sign a Declaration for the application of the non-taxable amount.
Employer taxes
Employee taxes
Minimum Wage
General
The national monthly minimum wage is based on degrees of difficulty of a job, as follows:
| 1st Degree | EUR 816 |
| 2nd Degree | EUR 932 |
| 3rd Degree | EUR 1,048 |
| 4th Degree | EUR 1,164 |
| 5th Degree | EUR 1,280 |
| 6th Degree | EUR 1,396 |
MINIMUM WAGE (PER MONTH)
Payroll
Payroll Cycle
The payroll frequency is typically month. The employer must make salary payments at least once a month.
13th Salary
There is no legal requirement for 13-month payments. Employers may issue bonuses at their discretion.
Working Hours
General
A standard work week is 40 hours, at 8 hours per day.
Overtime
| Aspect | Regulation Details | Notes |
| Maximum Ordinary Hours | 40 hours per week (reduced to $38\frac{3}{4}$ or $37\frac{1}{2}$ for shift work). | Overtime (práca nadčas) is any work performed beyond the established weekly limit. |
| Maximum Weekly Hours (Average) | Total working time, including overtime, must not exceed 48 hours per week on average over a four-month period (or up to 12 months by collective agreement). | This ensures general health and safety standards. |
| Annual Overtime Cap (Employer Order) | An employer may order an employee to work a maximum of 150 hours per calendar year. | |
| Annual Overtime Cap (Total Consent) | The total amount of overtime, including the hours ordered, must not exceed 400 hours per calendar year (with the employee’s explicit consent). | |
| Consent | Overtime generally requires the employee’s voluntary consent, except for the 150 hours the employer is legally allowed to order. | |
| Exemptions | Executive employees and certain highly specialized employees may have overtime pay included in their agreed wage, making them exempt from statutory overtime premiums. |
Mandatory Overtime Pay Rates
Overtime must be compensated with a wage earned PLUS an additional premium, based on the employee’s average earnings or a percentage of the minimum hourly wage.
| Day/Condition | Statutory Minimum Premium (Supplement) | Total Pay Rate | Notes |
| Standard Overtime (Mon–Fri) | +25% of the employee’s average hourly earnings. | 125% | This applies to all hours worked beyond the standard weekly limit. |
| Hazardous Work Overtime | +35% of the employee’s average hourly earnings. | 135% | A higher rate is mandated for employees performing work deemed hazardous. |
| Saturday Work | +50% of the minimum hourly wage. | Varies | Paid in addition to the wage earned. This is a special allowance, which is cumulative with overtime pay if the work is also considered overtime. |
| Sunday Work | +100% of the minimum hourly wage. | Varies | Paid in addition to the wage earned. |
| Public Holiday Work | +100% of the employee’s average hourly earnings. | 200% | This premium applies to all hours worked on an official public holiday. |
| Night Work Premium (10 PM to 6 AM) | +40% of the minimum hourly wage. | Varies | Paid in addition to the wage earned and is cumulative with overtime/weekend premiums. |
Compensation Method
| Compensation Method | Statutory Requirement | Notes |
| Primary Method (Pay) | Mandatory payment of the wage earned plus the applicable premium (125% to 200%). | The default method of compensation. |
| Compensatory Leave (Time in Lieu) | If agreed upon between the employer and the employee, the employee may take compensatory leave at a ratio of 1 hour of leave for 1 hour of overtime worked. | In this case, the employee loses the right to the additional pay premium, but not the wage earned for the hours worked. |
Leave
Annual Leave (vacation)
The annual leave entitlement differs depending on the employees’ time in service and the job sector.
- 4 weeks of annual leave (20 working days) for workers below 33 years of age.
- 5 weeks of annual leave (25 working days) for workers above 33 years of age.
- 5 weeks of annual leave (25 working days) for workers with children.
- 8 weeks of annual leave for specific professions e.g. teachers.
PTO carryover
In Slovakia, unused statutory annual leave can be carried over, but it must generally be used by 30 June of the following year.
Note:
- For Proplusco, carry over allowed by law for one year
Public Holidays
Public holidays that fall on the weekend are usually lost.
| Date | Day | Holiday | Notes |
|---|---|---|---|
| 1 January 2026 | Thursday | Day of the Establishment of the Slovak Republic | Standard holiday |
| 6 January 2026 | Tuesday | Epiphany (Three Kings’ Day) | Standard holiday |
| 3 April 2026 | Friday | Good Friday | Standard holiday |
| 6 April 2026 | Monday | Easter Monday | Standard holiday |
| 1 May 2026 | Friday | Labour Day (May Day) | Standard holiday |
| 8 May 2026 | Friday | Day of Victory Over Fascism | Standard holiday |
| 5 July 2026 | Sunday | Saints Cyril and Methodius Day | Standard holiday |
| 29 August 2026 | Saturday | Anniversary of the Slovak National Uprising | Standard holiday |
| 1 September 2026 | Tuesday | Day of the Constitution of the Slovak Republic | Standard holiday |
| 15 September 2026 | Tuesday | Day of Our Lady of Sorrows (Patron Saint of Slovakia) | Standard holiday |
| 1 November 2026 | Sunday | All Saints’ Day | Standard holiday |
| 17 November 2026 | Tuesday | Struggle for Freedom and Democracy Day | Standard holiday |
| 24 December 2026 | Thursday | Christmas Eve | Standard holiday |
| 25 December 2026 | Friday | Christmas Day | Standard holiday |
| 26 December 2026 | Saturday | St. Stephen’s Day (Second Day of Christmas) | Standard holiday |
Sick Days
The Employer pays for the first 3 days of sickness at 25% of the employees’ standard pay rate and from the 4th to 10th day of sickness at 55% of the employee’s standard salary. From the 11th day onwards sick leave is compensated by the Social Insurance Agency at 55% of the employee’s standard salary.
Sickness absence must be authorized by a doctor.
Maternity Leave
A female employee is entitled to 34 weeks of paid maternity leave. An employee expecting multiple births is entitled to 43 weeks of maternity leave, and a single mother is entitled to 37 weeks of paid maternity leave. Commonly, an employee would begin their maternity leave between six and eight weeks before the expected delivery date, and the leave cannot be less than 14 weeks by law.
The Social Security agency pays maternity leave at 75.00% of the employee’s daily salary.
Paternity Leave
If a mother is not receiving maternity or parental benefits, the child’s father may take leave beginning when the child is six weeks old for 28 weeks.
Single fathers are entitled to 31 weeks of paternity leave paid by the Social Security agency.
Parental Leave
A parent or guardian can request parental leave until the child reaches three years of age. In the unfortunate case that the child has a long-term health condition, an employee can request parental leave until the child is six years of age.
The parental allowance is paid by the Central Office of Labor Social Affairs and family.
Other Leave
Civic Duty leave – an employer must provide unpaid leave to enable an employee to fulfil their civic duties.
Military Leave – an employee must be granted paid military service leave, compensated by the military authority directly.
PAID MATERNITY LEAVE (DAYS)
Termination
Termination Process
The termination process varies according to the Employment Agreement or Collective Agreement in place and is based on the type of contract and reason for termination. The employer may dismiss an employee with notice for statutory reasons, including the winding-up or relocation of the employer, redundancy, inability to perform work due to health reasons, unsatisfactory performance, or disciplinary breaches.
| Salary payment interval / date | Final payment on termination | Bank account/payment-method requirement |
|---|---|---|
| The pay period may be monthly (or shorter) but wages must be paid for each wage-period and the employer must specify the pay-day in the contract; monthly wages are standard. | When employment ends, the employer must pay all unpaid wages, accrued leave and any statutory severance where applicable under the Labour Code. | Wages must be paid in money. |
Notice Period
The notice period is dependent on the employees’ time of service as follows:
- Workers must be given a minimum of 1 months’ notice
- Workers with 1 to 5 years of service must be given 2 months’ notice
- Workers with 5+ years of service must be given 3 months’ notice
- During the Probation period, written notification of termination should be given within a minimum of 3 days prior to the exit date.
Severance Pay
Employees are entitled to severance pay if they have been terminated due to:
- Company being dissolved or moved, and the employee not wanting to move
- Employee is made redundant
- Employee is no longer able to perform the job for health reasons
An employee’s length of service and the reason and type of termination determines the severance pay rate. If employment relationship is terminated with notice for the reasons mentioned above the employee shall be entitled to a severance allowance at termination of employment relationship equal to at least
- his/her average monthly earnings, if the employee‟s employment relationship lasted at least two years and less than five years,
- two times his/her average monthly earnings, if the employee‟s employment relationship lasted at least five years and less than ten years,
- three times his/her average monthly earnings, if the employee‟s employment relationship lasted at least ten years and less than twenty years,
- four times his/her average monthly earnings, if the employee‟s employment relationship lasted at least twenty years
Probation Period
The length of Probation periods is limited to 3 months for Operational positions and 6 months for Managerial positions.
Immigration
Slovakia’s immigration system provides several options for employers of foreign nationals. Slovakia is a member of the European Union (EU) and the Schengen Area. Requirements, processing times, employment eligibility, and benefits for accompanying family members vary by permit type.
Business visitors to Slovakia typically use a local version of the Schengen C Visa, which foreign nationals must obtain before travel unless they are visa exempt based on their nationality. The Schengen Area generally limits stays to 90 days in any 180 days.
The main work authorization categories are:
- The EU Intra-Company Transferee Permit, suitable for the intracompany transfer of managers, specialists, and graduate trainees from outside the European Union
- The Single Permit for Local Hires, suitable for locally hiring experienced foreign workers where no local staff is available
- The EU Blue Card, suitable for local hiring of highly skilled, highly paid workers. EU/European Economic Area (EEA)/Swiss nationals do not require work or residence permits, but they must report their stay and register their residence if their stay exceeds three months.
Remote Work
The Slovak Labor Code legislates that working from home must be agreed upon between the employer and the employee in writing in an employment contract. Teleworking may be performed anywhere outside the employer’s premises, it is not required to be only performed from the home of the employee.
Employees and employers may agree that employees will determine their own working hours for more flexibility. In that case, the employee may lose its entitlement to certain salary premiums.
Employees’ right to disconnect outside working hours must be agreed upon between the parties.
Employers are required to reimburse employees for increased expenses related to telework as agreed upon in the Collective Agreement or negotiated in the employment contract.
Teleworkers should enjoy the same rights as on-site employees.
VAT
General
The standard VAT rate is 20%.
Stay up to date on payroll & employment law changes
Version History
Parental leave allowance is now 280 EUR per month or 383.30 EUR per month if the parent has previously received maternity benefits in the EU.EAA states.
Payroll contributions and personal income tax rates have been updated.
See how Papaya can help you automate your global payroll or EoR whilst staying 100% compliant with local labor laws
Payroll and Benefits Guide
in Slovakia
What’s covered in this guide:
- Employer/employee contributions
- Minimum wage
- Working hours
- Visa requirements
And more...
Public Holidays Calendar
| Date | Day | Holiday | Notes |
|---|---|---|---|
| 1 January 2026 | Thursday | Day of the Establishment of the Slovak Republic | Standard holiday |
| 6 January 2026 | Tuesday | Epiphany (Three Kings’ Day) | Standard holiday |
| 3 April 2026 | Friday | Good Friday | Standard holiday |
| 6 April 2026 | Monday | Easter Monday | Standard holiday |
| 1 May 2026 | Friday | Labour Day (May Day) | Standard holiday |
| 8 May 2026 | Friday | Day of Victory Over Fascism | Standard holiday |
| 5 July 2026 | Sunday | Saints Cyril and Methodius Day | Standard holiday |
| 29 August 2026 | Saturday | Anniversary of the Slovak National Uprising | Standard holiday |
| 1 September 2026 | Tuesday | Day of the Constitution of the Slovak Republic | Standard holiday |
| 15 September 2026 | Tuesday | Day of Our Lady of Sorrows (Patron Saint of Slovakia) | Standard holiday |
| 1 November 2026 | Sunday | All Saints’ Day | Standard holiday |
| 17 November 2026 | Tuesday | Struggle for Freedom and Democracy Day | Standard holiday |
| 24 December 2026 | Thursday | Christmas Eve | Standard holiday |
| 25 December 2026 | Friday | Christmas Day | Standard holiday |
| 26 December 2026 | Saturday | St. Stephen’s Day (Second Day of Christmas) | Standard holiday |
Questions & Answers