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LEGAL DISCLAIMER

This publication has been developed in the framework of the Magyar-Szlovák Közös Inkubációs

Központ Pócsmegyer implemented through the Hungary-Slovakia Cross-border Co-operation

Programme 2007 – 2013 co-financed by the European Regional Development Fund (ERDF).

www.husk-cbc.eu

The sole responsibility for the content of this publication lies with the authors. It does not necessarily reflect

the opinion of the European Union. Neither the EASME nor the European Commission are responsible for any

use that may be made of the information contained therein.

January 2015

OBLIGATIONS OF THE EMPLOYER TO THE EMPLOYEE IN SLOVAKIA

Content

Obligations of the employer to the employee in Slovakia .................................................................................................................... 3

Employment contract ...................................................................................................................................................................................... 3

Working hours .................................................................................................................................................................................................... 3

Holiday ................................................................................................................................................................................................................... 3

Sickness ................................................................................................................................................................................................................. 3

Maternity/parental rights ............................................................................................................................................................................. 4

Minimum wage ................................................................................................................................................................................................... 4

Basis and rates of income taxes .................................................................................................................................................................. 4

Social security and health insurance contributions ........................................................................................................................... 4

Termination of a contract .............................................................................................................................................................................. 5

Notice periods ..................................................................................................................................................................................................... 6

Severance payments ......................................................................................................................................................................................... 6

Contact information ............................................................................................................................................................................................... 7

OBLIGATIONS OF THE EMPLOYER TO THE EMPLOYEE IN SLOVAKIA

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Obligations of the employer to the employee in Slovakia

All employment relationships involving Slovak parties in the Slovakia have protection under the Labour Code (Act

No. 311/2001 Coll. as amended). The Labour Code also applies to foreign parties in employment relationships

performed in the Slovak Republic, unless the parties have chosen another jurisdiction as governing law.

EMPLOYMENT CONTRACT

Slovak law request all employment relationships to be entered into and governed by means of a written

employment contract. The following employment terms must always be agreed in the employment contract:

o the type of work for which the employee was accepted;

o the place of work;

o the date of commencement of work.

The employers have to inform employees of certain information in writing, either in the employment contract or

within 1 month of starting work. The Labour Code implies many rights and responsibilities in an employment. The

following conditions apply to the employee with a normal contract.

WORKING HOURS

A working week consists of a maximum of 40 working hours. The employer can demand on average a maximum

of 8 hours of overtime work per week, but no more than 150 hours per year. Any additional overtime work

requires the employee’s approval.

Collective agreements are common in the public service sector and in the industrial sector.

HOLIDAY

Each employee may have a minimum of 4 weeks of holiday per year until he/she is 33 years old, after this there is

a minimum of 5 weeks of holiday. Holiday time may be increased by additional days, provided that the rules on

equal treatment are respected. There are also 15 established national public holidays.

SICKNESS

A special regulation stipulates that any employee officially declared sick (i.e. incapable of work), is in charge to ask

sickness benefits. During the first 10 calendar days of illness, a regular wage compensation is paid by employers

OBLIGATIONS OF THE EMPLOYER TO THE EMPLOYEE IN SLOVAKIA

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(starting from the 1st working day of illness). From the 11th calendar day of illness, the Social Security

Administration pay sickness compensation (55%).

MATERNITY/PARENTAL RIGHTS

Female employees can have 34 weeks of maternity leave (43 weeks for multiple births). Leave can begin from the

eighth week before the expected due date. During maternity leave the Social Security Administration pays the

employee’s maternity benefits. There is no exact amount of maternity benefits as they depend on the previous

salaries. Parental leave must be granted to any parent employee who requests it at any time from the end of

maternity leave (for mothers) or the date of birth (for fathers) and it can be extend until the child turns 3. During

parental leave the employee has access to the parental benefits paid by the state. Parents or caregivers also have

other rights. They are protected from termination of employment. Under special conditions female employees with

a child under 15 years old can also ask for shortened working hours.

MINIMUM WAGE

The lowest minimum monthly gross wage (since 2015) is EUR 380 and the lowest minimum hourly wage is set at

EUR 2,184. There are 6 categories of higher statutory minimum wages, according to the particular type of work.

BASIS AND RATES OF INCOME TAXES

Taxation on employment income is derived from the gross employment income increased by the mandatory social

security and health insurance contributions paid by the employer. Generally, Slovak employers hold employees’

income tax (currently 19%) of the monthly tax base. Tax is calculated on the gross wage.

SOCIAL SECURITY AND HEALTH INSURANCE CONTRIBUTIONS

The employer has to register an employee with the local Health Insurance Company within eight days from the

start of the employment and after its termination deregister him within eight days. This obligation is valid even if

an employee does not have permanent residence in the Slovak territory and he is employed by an employer that

is based in the Slovak territory or he perform an activity as a self-employed person in Slovakia. The insured person

is obliged to determine a new insurance payer at the Health Insurance Company within eight days from the

termination of employment.

Under Slovak law, social security contributions consist of sickness insurance contributions (financial security for

employees in case of sickness, injury, pregnancy or maternity), pension contributions, contributions to

unemployment insurance, contributions to guarantee insurance, contributions to accident insurance and

OBLIGATIONS OF THE EMPLOYER TO THE EMPLOYEE IN SLOVAKIA

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contributions to solidarity reserve fund. Employees contribute 9, 4 % of their gross taxable income to social

security schemes. Employers contribute the equivalent of 25, 2% of the gross taxable income of all its employees.

Health insurance contributions amount to 14 % of an employee's gross taxable salary, one part (4%) is paid by the

employee and the remaining part (10%) by the employer.

There is not any maximum monthly assessment base for accident insurance contributions.

An employer is obligated to deduct tax at source from an employee and to make additional contributions to social

security. The employee's contribution is approximately 13.4% and the employer´s contributions is 25, 2%. A self-

employed person pays contributions to social insurance and health insurance system by himself. The insurance

covers pension, unemployment, sickness, and work injury. The employer must contribute to employee´s accident

insurance. The rate of accident insurance is 0,8% of the relevant computation base.

Contributions % of gross monthly salary

Employee Employer

Sickness 1,4% 1,4%

Retirement 4% 14%

Permanent disability 3% 3%

Unemployment 1% 1%

Health 4% 10%

Guaranteed fund - 0,25%

Reserve fund - 4,75%

TERMINATION OF A CONTRACT

An employment contract can be terminated by a written agreement on termination, which is the preferred way.

Other possibilities are expiration of the period for which employment was concluded, expiration of work/

residence permit of a foreign employee or cancellation of employment during the probationary period. Only

employees may unilaterally terminate employment without a reason. This is done by notice. Employers may only

terminate employment by notice for reasons explicitly stated in the Labour Code – organizational grounds, health

grounds, poor performance or breach of obligation.

Immediate termination is possible, for both the employer and employee, but only in extraordinary cases specified

by the Labour Code). Notice of immediate termination must be given in writing and delivered to the

employee/employer.

OBLIGATIONS OF THE EMPLOYER TO THE EMPLOYEE IN SLOVAKIA

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NOTICE PERIODS

The usually notice period is 2 months at minimum, regardless of the length of employment. It can be extended by

mutual agreement but the notice period must be the same for both parties. If the length of employment is at least

5 years, the notice period is statutory 3 months at minimum. The notice period commences on the first day of the

calendar month following the month the notice was delivered and ends on the last day of the last month.

SEVERANCE PAYMENTS

An employer shall pay an employee a severance allowance if employment relationship is terminated for certain

reasons according to the Labor Code of the Slovak Republic p. 47. For dismissals for organizational grounds the

employee is entitled to a mandatory severance payment of at least twice his/her average monthly earnings.

If the termination is for health grounds resulting from an occupational disease or work injury, the employee might

ask for a mandatory severance payment of at least 12 times his/her average monthly earnings.

An employer may not fire certain members (or even former members) of a trade union without the union’s

consent. During a particular period (e.g. pregnancy, illness) employees may only be dismissed if the business (or

its part) is being shut down or relocated, or if there are grounds for immediate termination.

CONTACT INFORMATION

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Contact information

The content of this publication was created by the Italian-Slovak Chamber of Commerce. For more information

contact:

Italian – Slovak Chamber of Commerce

Michalska 7, 81101 Bratislava, Slovak Republic

www.camit.sk

Tel: +421 (2) 541 31 290

project@camitslovakia.sk