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Hire and pay employees in Slovakia quickly and compliantly

Complying with labor and employment laws in Slovakia

Slovakia has a well-structured labor system where many employment rights are anchored by the national Labour Code (Act No. 311/2001 Coll.) and the Act on Illegal Employment (Act No. 82/2005 Coll.). As an employer, adhering to Slovak labor and employment laws is crucial in a country with steep penalties for employers who violate them. Slovakia is a society that’s embraced modern EU standards while cherishing local traditions, and its labor laws reflect that, with progressive worker protections built into old-world industries.

Employers must also keep an eye on local-level requirements: Some municipalities might have laws employers need to follow in addition to national codes.

Like anywhere in the world, Slovakia’s labor and employment laws can be complex, especially for foreign employers. If you’re looking to hire in Slovakia, simplify your compliance work by partnering with Rippling EOR. You’ll get expert HR support on Slovakia’s employment regulations so your business is always up to date on the latest laws.

Employment contracts in Slovakia

Under the Labour Code, written employment contracts are mandatory in Slovakia. They must specify:

  • Nature of the employment: Indefinite-term is standard. Fixed-term is allowed (up to two years, with some renewals).
  • Position: Name the employee’s position, role, and job description for clarity.
  • Start date: State when the new employee should report to work for the first time.
  • Wages: Must at least match the statutory minimum wage or collectively bargained amounts.
  • Working place/location: Include the employee’s place of work in the contract.
  • Probation period: Specify the length and terms of the employee’s probation. The standard period is up to three months or up to six months for managerial roles.
  • Benefits: Outline the employee’s benefits, including holidays and leave.
  • Confidentiality clauses: If the employee will have a confidentiality agreement to protect trade secrets related to their work, you can include it as a clause in the employment contract.
  • Notice periods: Outline the minimum notice required to terminate the contract.

Note that if the employee doesn’t speak Slovak, the law requires the contract to be bilingual and written in both Slovak and the employee’s preferred language. This fosters mutual understanding while meeting legal obligations to keep official documents in Slovak.

Labor unions in Slovakia

Slovakia’s union landscape is shaped by its socialist heritage and subsequent transformation after gaining independence in 1993. The largest confederation is the Confederation of Trade Unions of the Slovak Republic (KOZ SR), and collective bargaining often occurs at sectoral or company levels.

Some key points for employers to note about labor unions in Slovakia:

  • Union influence varies by industry: Public sector and manufacturing unions can be more robust, for example, the automotive sector in Trnava or Žilina.
  • Collective agreements may regulate minimums, such as wages, overtime rates, severance, or working conditions, beyond what’s required by the Labour Code.
  • Unions allow workers to set HR policy: Through local union committees or “work councils,” employees engage in joint decision-making on some HR policies.

Engaging with union reps in manufacturing or large organizations is crucial—regular consultations or negotiations on staff changes can head off disputes. Union presence might be minimal for smaller or white-collar offices (like IT in Bratislava), but the possibility remains.

Mitigating permanent establishment risk in Slovakia

A permanent establishment (PE) is a concept in tax law that refers to a fixed location, such as an office, factory, or branch, where a company regularly conducts business in a foreign country. If your business establishes PE in Slovakia (or any other foreign country), it generally means you must pay corporate income tax and potentially other taxes on the revenue you earn there.

Under Slovakia’s tax laws, a PE is created if:

  • A company has its registered seat in Slovakia
  • A company has its effective place of management, where key management decisions are made or accepted, in Slovakia
  • A foreign business uses a permanent place or facility to carry out business activities in Slovakia (either continually or repeatedly)
  • A foreign business regularly mediates transportation and accommodation services in Slovakia, even via a digital platform
  • An individual acting on behalf of a foreign business mediates or has a leading role in negotiating or finalizing contract deals in Slovakia

Companies expanding to Slovakia (or hiring employees there) can mitigate their PE risk. They should make sure their business activities don’t meet the criteria above. There are also some general best practices global businesses can follow: 

  • Limit local authority. Make sure employees handle major contract signings from abroad or under a foreign entity.
  • Document your business activities. Keep records clarifying that strategic decisions remain outside Slovakia.
  • Consult a local tax expert. Work with Slovak tax advisors or legal counsel to confirm your structure. That ensures you reap the benefits of being close to Slovak customers without stumbling into unexpected corporate tax obligations.

Protecting company IP in Slovakia

Intellectual property (IP) refers to creative works and other creations of the mind. It can include inventions, designs, brand names, software, written works, and other creations that businesses often need to protect. Slovakia’s IP laws align with EU standards, giving robust protection for trademarks, patents, designs, and copyrights under three main laws: Act No. 506/2009 Coll. on Trademarks, Act No. 435/2001 Coll. on Patents, Supplementary Protection Certificates, and Act No. 185/2015 Coll. on Copyright.

The Industrial Property Office of the Slovak Republic oversees patent, trademark, and design registrations, while you can register copyrights with the Ministry of Culture. Here’s what to know about protecting IP in Slovakia:

  • Trademarks: When filed at the Industrial Property Office, trademarks are valid for up to 10 years and renewable.
  • Patents: You can register patents for up to 20 years of protection, subject to annual renewal fees.
  • Copyright: In Slovakia, copyright is automatic upon creating an eligible work, but registering it with the Ministry of Culture can help enforcement.

Civil suits or administrative proceedings can impose damages or injunctions if a company or an individual violates IP rights.

Local laws in Slovakia

Slovakia’s legal environment extends beyond the Labour Code, encompassing everything from data protection to worker health and safety. As a global employer, it’s essential to familiarize yourself with Slovak labor and employment laws—noncompliance can come with steep penalties from reputational harm to government fines. Whether you’re exporting goods or developing software from a Košice coworking space, abiding by the rules cements your standing in Slovakia’s stable, increasingly innovative market.

Here are some of the key regulations employers should know:

  • The GDPR regulates Slovakia: Slovakia follows the EU’s GDPR, which means it has strict rules around personal data handling and potential fines for breaches.
  • Employers are responsible for keeping workplaces safe and healthy: Under the Occupational Safety and Health (OSH) Act, employers must take steps to prevent accidents and illnesses by creating a safe and healthy work environment. 
  • Breaking labor and employment laws can be costly: Under Slovakia’s Act on Illegal Employment, employers who illegally hire or employ people without valid employment relationships under the Labour Code can face fines of up to €200,000.

Worker classification and misclassification in Slovakia: Contractors vs. employees

Similar to many other countries, deciding whether someone is an employee or an independent contractor is more than just a label in Slovakia—this distinction carries obligations for social insurance, taxes, and labor protections. The Labour Code and Commercial Code define relationships between employers and workers, whether they’re employees or contractors. The Social Insurance Agency also checks for compliance.

Worker classification in Slovakia: Key differences between contractors and employees

Independent contractor

An individual or business that provides goods or services to another entity under terms specified in a contract.

Full-time employee

An individual who is hired by a company to work on an ongoing basis and is entitled to certain benefits and protections. 

Employment agreement

Independent contractors are covered by work agreements, which are governed by Slovakia’s Commercial Code. These agreements can be much more flexible than employment agreements, which have rigid standards under the Labour Code.

Employees work under employment contracts, which are governed by the Labour Code, and must meet specific requirements to comply with the law.

Control and independence

Independent contractors are considered self-employed and have more agency and control over when, where, and how they perform their work.

Employees work for an employer under their supervision, in accordance with their instructions, in their name, and during the work time they determine.

Taxes

Independent contractors are responsible for paying their own income tax, social security fees, health insurance fees, and travel allowances for business trips.

Employees have their taxes, fees, and allowances withheld or covered by their employer.

Benefits and protections

Independent contractors aren’t entitled to the same benefits and protections as employees under the Labour Code since it doesn’t apply to their work agreement.

Employees are entitled to benefits and protections like maximum working hours, holidays, annual leave, etc.

Termination

Independent contractors can be terminated much more easily than employees—according to the terms of their work agreement.

Employers can only terminate employees based on expressly listed grounds in the Labour Code.

Consequences of misclassification in Slovakia

Misclassification is when an employer has an employee but hires them under a work contract to avoid providing them with benefits, paying taxes, and other protections. If the authorities or courts find that a so-called “contractor” actually meets the criteria of an employee, your company could face:

  • Retroactive social insurance payments: Your company could be required to make employer contributions plus late fees and interest.
  • Tax penalties: You may also owe additional personal income tax withholdings for the employee’s wages.
  • Fines and legal action: The Labour Inspectorate can impose administrative fines, while the misclassified worker might claim back-paid vacation or overtime.
  • Reputational damage: Word can spread in Slovakia’s relatively close-knit professional circles, making recruitment harder for employers who misclassify workers, even unintentionally.

Staying transparent about job roles, hours, and managerial oversight helps you classify staff correctly. In a country with such strong worker protections, respecting these boundaries fosters compliance and helps build trust within your local workforce.

Take our FREE misclassification analyzer quiz

Misclassification risk can come out of the blue. Ensure you’re classifying workers correctly through a series of questions. 

Learn More

Wages and payroll in Slovakia

Slovakia’s wage and payroll structure merges EU standards with local flavor and regulations. If you’re employing staff in Bratislava’s growing tech corridor or automotive supply lines near Trnava, correctly running payroll means following minimum wage rules, monthly salary cycles, and mandatory social and health insurance contributions. Learn more about wages and payroll in Slovakia below.

Minimum wage in Slovakia

Slovakia sets an annual minimum monthly wage, which the government typically revises every January under Act No. 663/2007 Coll. on Minimum Wage. While each year’s wage can be negotiated, it’s normally set according to a formula given in the law: 60% of the average wage two years prior.

As of Jan. 1, 2025, the minimum wage in Slovakia is €816 per month, which comes out to €4.69 per hour.

Some industries—like those governed by collective agreements—might have higher floors than the national minimum wage. The minimum wage may also vary by job complexity: Some higher-level roles have “minimum wage coefficients,” raising their baseline.

Another thing that’s important for employers to note: Slovakia’s living costs in Bratislava are higher than in rural areas in the east, so many skilled workers earn well above the statutory minimum. To attract and retain top talent in a competitive labor market, you must know the market rates for industries and roles, which may differ greatly from the letter of the law.

Payroll frequency in Slovakia

While monthly pay is standard, the Slovak Labour Code allows for other payroll frequencies, like weekly or biweekly intervals, provided employees consent and you state it in writing. However, most local employees expect monthly bank transfers.

If you’re paying employees in smaller towns, some might prefer older traditions like partial cash pay, but digital bank transfers are standard in modern Slovakia—particularly in bigger cities like Košice or Bratislava.

13th month pay in Slovakia

13th month pay is an extra payment, typically equivalent to a month’s salary or wages. In some countries, 13th month payments are mandated by law. That isn’t the case in Slovakia, but many employers offer it voluntarily, especially as a Christmas bonus or a vacation allowance. This extra pay generally aligns with local customs—some employees might call it the “13th salary,” while others treat it as a discretionary bonus.

Employers who offer extra salary payments often disburse them in June (as a holiday allowance) or December (as a Christmas bonus). They may be performance-based or a flat percentage of the employee’s monthly wage. The sum might be taxed normally unless the employer meets certain conditions for partial tax relief (introduced in 2018, with specific parameters for “13th salary” and “14th salary”).

A bonus near Christmas or during the Andrej (Andrew) Day festivities can boost morale, reflecting Slovakia’s strong family traditions around the holiday season. While not compulsory, providing a 13th salary can differentiate you as an employer of choice, helping you attract and retain top talent.

If you decide to adopt a 13th salary or other bonus scheme, make sure to spell it out in internal policies or collective agreements for transparency and clarity.

Run payroll compliantly in Slovakia

Slovakia’s Social Insurance Agency and Tax Office keep a close watch on payroll compliance, ensuring correct contributions, timely PIT withholding, and accurate record-keeping. Mistakes can trigger fines and labor inspectorate visits and even bar you from certain expansions.

A well-run payroll in Slovakia hinges on making on-time deductions, keeping comprehensive records, and having a robust HR system in place. By diligently meeting all obligations—tax, social insurance, wages, etc.—you cultivate a reliable reputation in a workforce that prizes consistent, fair treatment.

By working with an EOR, you can get all the help you need to handle deductions, adhere to local wage laws, and make accurate, on-time payments. Rippling EOR makes hiring and paying employees across the globe quicker and easier than ever.

Employer and employee taxes in Slovakia

If you plan to have employees in Slovakia, you’ll need to understand and comply with the country’s payroll tax regulations, too. Failing to do so can result in penalties ranging from government fines to legal trouble. Accurately handling employees’ personal income tax (PIT) and your own social insurance contributions is critical to remain on the right side of authorities such as the Financial Administration (Finančná správa) and the Social Insurance Agency (Sociálna poisťovňa).

Slovakia’s tax structure—though straightforward compared to some neighbors—still requires precise monthly and quarterly filings. Employers are required to withhold employees’ PIT monthly from their wages and forward it to the Tax Office. They also need to calculate and remit social insurance contributions on their employees’ behalf and for themselves. Consulting local accountants or payroll professionals ensures you meet deadlines and maintain credibility in a country that values the rule of law and tidy bookkeeping.

Here are the top things to understand about employer and employee taxes in Slovakia.

Employer taxes in Slovakia

Tax

Tax Rate

Old Age Pension

14%

Sickness Insurance 

1.4%

Disability Insurance

3%

Unemployment Insurance

1%

Guarantee Insurance

0.25%

Accident Insurance

0.8%

Solidarity Reserve Fund

4.75%

Health Insurance

11%

Meal vouchers

€3.52 per day

Recreation vouchers (for workers with at least two years of service)

€275 per year

Employee taxes in Slovakia

Tax

Tax Rate

Old Age Pension

4%

Sickness Insurance

1.4%

Disability Insurance

3%

Unemployment Insurance

1%

Health Insurance

4%

Annual Income

Income Tax Rate

Up to €47,537.98 per year

19%

Over €47,537.98 per year

25%

Penalties for not paying taxes in Slovakia

Slovak authorities can be strict about tax compliance. Non-payment or underpayment can lead to administrative fines, interest on late amounts, and, in severe cases, criminal proceedings.

Common tax noncompliance scenarios include:

  • Late payment or filing: If you miss PIT deadlines, expect penalty interest.
  • Underreporting income: The Tax Office can audit your records and demand additional tax plus fines up to thousands of euros.
  • Underpaying social insurance: The Social Insurance Agency can backdate contributions and tack on penalty fees (up to 0.05% daily interest).

Staying on top of your tax obligations in Slovakia is crucial. By promptly paying monthly or quarterly taxes, cooperating with audits, and keeping thorough financial records, you’re more likely to maintain a positive standing with government authorities. Help mitigate tax compliance concerns by letting an EOR handle payroll taxes on your behalf, making sure they’re paid correctly and on time. This allows you to focus on growing your business in Slovakia and beyond.

Employee benefits in Slovakia

Slovakia, sometimes called the “Little Big Country” for its compact size yet broad cultural heritage, has a diverse workforce that values well-rounded benefits packages. Global employers need to understand mandatory social protections in a country with robust employment laws. Offering a comprehensive employee benefits package topped off with optional perks can be the key to attracting talented Slovaks to your company.

Here’s an overview of statutory and optional benefits.

Mandatory benefits in Slovakia

Mandatory benefits are legally required under the Slovak Labour Code, meaning employers must provide certain foundational benefits to their employees. This helps ensure social welfare, fair treatment, and alignment with EU labor norms. Mandatory benefits in Slovakia include:

  • Social insurance: Both employers and employees make mandatory contributions to Slovakia’s social insurance scheme, which covers many benefits for employees, including:
    • Pension: Slovakia’s pension system has three pillars, one of which is funded by social insurance. Pensions provide income to Slovaks in old age after they retire from the workforce.
    • Sickness insurance: The employer partially covers the first 10 days of sickness leave; from day 11 onward, the Social Insurance Agency picks up coverage for the remainder.
    • Disability insurance: Slovaks are eligible for disability insurance if they’ve made minimum contributions and meet other requirements. 
    • Guarantee insurance: Guarantee insurance covers salary and wage payments owed to employees in the event that the employer becomes insolvent.
    • Accident insurance: Employers are required to provide accident insurance to cover employees if they are injured or become ill due to their work activities.
  • Unemployment insurance: When unemployed, Slovaks can register at the unemployment office to receive income. As long as they’ve paid into the system for at least 730 days over the past three years, they’re eligible for up to six months of support.
  • Health insurance: All Slovaks are entitled to national healthcare, which employers contribute to.
  • Canteens and meal vouchers: Employers must arrange lunch (or another meal, depending on work hours) or offer meal vouchers instead. Employers must pay at least 55% of the cost, but many pay more, up to 100%. In lieu of vouchers, the payment can be made directly to the employee as a supplement to their salary; employees choose how they want to receive the payment.
  • Recreation vouchers: Employees who have worked for their employer for at least two years are entitled to annual recreation vouchers, also known as holiday allowances, to help them cover travel costs and accommodations to support domestic tourism.

Optional benefits in Slovakia

Many employers go beyond the legal basics to remain competitive, offering optional and fringe benefits. This can make it easier to attract high-quality job candidates, especially in major urban centers like Bratislava, where skilled professionals often have multiple job options. Offering perks can help you stand out—like a monthly pass for the city’s electric trains or meal vouchers for local specialties. Here are some common optional benefits you might consider when hiring in Slovakia:

  • 13th month salary: While not compulsory (unlike in some countries), extra monthly pay around summer and Christmas is a growing trend.
  • Supplementary health insurance: Additional coverage beyond the public system is common, offering private clinic access or faster service.
  • Flexible scheduling or a home office stipend: Post-pandemic, many Slovak offices allow partial remote work or flexible hours, appealing to employees who want to spend more time with family or leisure pursuits.

Working hours, overtime, and leave in Slovakia

In a country where many enjoy Sunday hikes in Slovak Paradise (Slovenský raj) or cherish evenings with family, observing fair work hours, lawful overtime, and adequate leave is essential for employee well-being. And when you hire a global team, it’s crucial to understand how those kinds of regulations can vary across international borders.

In Slovakia, juggling schedules, overtime, and time off means following the basic framework set in the Labour Code, but collective agreements or company policies can refine regulations.

Standard working hours in Slovakia

Normal working hours in Slovakia generally total 40 hours per workweek, typically distributed across five days. Certain professions, like health or shift-based manufacturing, might adopt different structures—like 38.75 hours for two-shift operations or 37.5 for three-shift, subject to the Labour Code.

Employers should note:

  • The maximum number of hours an employee can work before overtime rules apply is eight per day, excluding breaks.
  • The weekly maximum is 40 hours, though shift specifics can vary.
  • Collective agreements might reduce the maximum work hours or add additional rest constraints to what the law requires, especially in industries where there’s a strong union presence.
  • Maintaining a standard Monday-Friday schedule fosters harmony with local norms, though shift-based setups remain common in industrial areas with more factory work, like Trnava or Žilina.

Overtime laws in Slovakia

Any work beyond the standard threshold is considered overtime. The Labour Code caps yearly overtime at 400 hours per employee, or a weekly average of 48 hours (with certain sectoral exceptions). It’s standard for overtime to be paid at a surcharge of at least 25% above the normal wage—or at least 50% for weekends or public holidays—but overtime pay rates can be higher if a collective agreement stipulates.

In some cases, employers must consult employees or works councils before requesting overtime, especially if repeated overtime is required. Certain roles (such as managers and other high-level staff) might have different overtime rules or extra allowances.

Rest period and break laws in Slovakia

Slovak law ensures employees receive daily and weekly rest to prevent exhaustion, overwork, and burnout—a reflection of a societal approach that values health and time with loved ones.

Rest regulations include:

  • Daily rest:
    • After a shift, employees must have 12 consecutive hours off in 24 hours.
    • In some shift patterns, the requirement can drop to eight hours occasionally, but that requires special conditions.
  • Weekly rest:
    • Employees are entitled to at least two consecutive days of rest per week, often Saturday-Sunday.
    • One day can suffice if the nature of work demands continuous operations (like certain automotive factories).
  • Meal and coffee breaks:
    • Employees are entitled to a 30-minute break after six hours of work.
    • Some offices add short coffee breaks midmorning or midafternoon.

Balancing productivity and rest aligns well with Slovakia’s stance on employee well-being. Properly scheduled breaks and weekend downtime help staff remain healthy, motivated, and ready to tackle challenges each Monday.

Leave laws in Slovakia

Employees in Slovakia are entitled to several different types of leave:

  • Annual leave: Employees are entitled to 20-25 days of annual leave, depending on their age, parental status, whether their job is hazardous, and other considerations:
    • Employees under 33 years old: 20 days
    • Employees who are parents (regardless of age): 25 days
    • Employees who perform hazardous or difficult tasks: 25 days
  • Sick leave: Employees are entitled to up to 52 weeks of partially paid sick leave—the first three days at 25% of their regular pay and the remainder at 55% of their regular pay. The employer pays for the first 10 days. Beginning on the 11th day, social insurance covers the partial pay.
  • Family care leave: Employees can take up to seven paid days off per year to care for a sick or injured family member.
  • Maternity leave: Pregnant employees are entitled to up to 43 weeks of partially paid maternity leave and are legally required to take at least 14 weeks off work when they give birth. Social insurance pays the employee 75% of their regular pay during leave.
  • Paternity leave: Male employees are entitled to up to two weeks of partially paid paternity leave within six weeks of the child’s birth, paid at 75% of their regular pay. Single fathers can take up to 31 weeks of paternity leave.
  • Parental leave: Parents or guardians can request parental leave up to a child’s third birthday if the child has a long-term health condition. The Central Office of Labour Social Affairs pays for parental leave.
  • Adoption leave: Employees who foster or adopt a child are entitled to up to 37 weeks of leave before the child’s third birthday.
  • Bereavement leave: Employees are entitled to three days of paid bereavement leave upon the death of a spouse or child and one day upon the death of a sibling, parent, sibling or parent of the employee’s spouse, spouse of an employee’s sibling, grandparent, or grandchild. If the employee is responsible for arranging the funeral services, they are entitled to an additional day of paid leave.
  • Jury duty leave: Jury duty leave is required by law in Slovakia, and employees serving a public role, such as an expert, witness, or court interpreter, are entitled to up to 30 days of annual leave.
  • Military leave: Employees are entitled to paid time off for military training and service. The military department they serve in pays for this leave.
  • Public holidays: Slovakia recognizes 14 public holidays.
    • Good Friday
    • Easter Monday
    • International Workers' Day
    • St. Cyril and Methodius Day
    • All Saints’ Day
    • Christmas Eve
    • Christmas Day

Employee onboarding in Slovakia

​​Onboarding in Slovakia merges formal processes—like contract registration and social insurance enrollment—with an introduction to local traditions and workplace norms. No matter where in the world you expand your global footprint and hire new employees, a comprehensive onboarding process provides the foundation for a good working relationship moving forward.

With that in mind, know that a smooth, well-organized onboarding process can—and should—start well ahead of your new hire’s first day. You can start administrative tasks like paperwork and background checks early so your new employee can hit the ground running on day one.

For the official parts, an onboarding checklist can help you stay on top of the many moving parts of a successful ramp-up.

How to onboard employees in Slovakia: A simple checklist

Our new hire onboarding checklist can set your new employee up for success on their first day:

Running background checks in Slovakia

Background checks are a standard part of the hiring process in many jurisdictions, helping employers verify candidates’ education, past employment, or criminal history. In Slovakia, data protection rules (both GDPR and local legislation) require caution. Here’s what to know.

Are background checks legal in Slovakia?

Background checks are legal in Slovakia as long as the information you collect is relevant to the position and you get explicit consent from the candidate before carrying out any checks. Employers must comply with the Personal Data Protection Act (Act No. 18/2018 Coll.), which implements GDPR rules in Slovakia. The PDPA requires employers to limit what personal data they collect from job candidates and employees and store it safely to protect it from data breaches and bad actors. Employers should minimize long-term data storage—delete or anonymize personal information once the verification ends.

What types of background checks are illegal in Slovakia?

Slovak law prohibits checks that infringe on personal privacy or result in unlawful discrimination. For instance, investigating an applicant’s political alignment, religious beliefs, or union activities may violate anti-discrimination laws. Employers also can’t access criminal records without a valid reason or the candidate’s explicit consent, typically via a statement from the candidate or an official certificate from the Ministry of Interior.

In general, employers should avoid:

  • Looking into sensitive personal data with no direct job relevance
  • Conducting checks secretly or using third parties that are not compliant with data protection

Types of Slovakia background checks

Common background checks

Less common background checks

Employment history

Criminal record check (if relevant to the role)

Educational qualifications

Credit/financial check

Reference check

Offer letters in Slovakia

Although offer letters aren’t legally binding labor contracts, they’re widely used to outline basic terms—like job title, salary, start date, or location—before finalizing a formal contract. This fosters transparency and helps avoid 11th-hour misunderstandings. It also adds clarity—candidates see your wage and benefits proposals, plus probable start date, in writing before receiving an official contract.

Offer letters, while not mandatory, can smooth negotiations and demonstrate seriousness. Just make sure the final labor contract (in Slovak) matches the main points. Disparities could cause friction or potential legal issues down the line.

Since there isn’t a legal framework for offer letters, it’s ultimately up to the employer what information to include—or whether to draft one at all. Here’s a brief list of details you may want to include in an offer letter (but keep in mind that this isn’t an exhaustive list):

  • Job title, description, and company name 
  • Start date 
  • Working hours 
  • Compensation and benefits (including the employee’s salary, equity, and other perks)
  • Termination policy 
  • Confidentiality and non-disclosure agreements 
  • Contact information and phone number

NDAs and confidentiality agreements in Slovakia

If your business deals with sensitive information or trade secrets you need to protect from competitors, you might consider having new employees sign a non-disclosure agreement (NDA) or confidentiality clause. In Slovakia, the law that covers NDAs and confidentiality agreements is generally aligned with EU directives, so trade secrets have strong protection. NDAs are typically enforced if they are clearly delineated and not excessive under:

  • The Civil Code, which governs contractual obligations
  • The Commercial Code, which may apply if the NDA is part of a commercial relationship
  • The Trade Secrets Act, which aligns with EU standards on protecting confidential business data

NDAs and confidentiality agreements can be written as clauses in an employment contract or as separate, standalone agreements. When drafting one, be sure to:

  • Define confidential information. State precisely what you deem sensitive—for example, software code, client lists, R&D processes, etc.
  • Define the duration of the agreement. NDAs commonly last two to three years past the end of the employment contract. An indefinite non-disclosure agreement is unlikely to stand in court.
  • Outline remedies. Outline possible fines or injunctive relief if the employee breaches the NDA.

In a small market like Slovakia, word travels fast. NDAs give you legal recourse, but building trust within your team is equally vital. Employees who are proud of their role in your company often respect confidentiality as part of their professional ethics.

Probationary period in Slovakia

A trial period or probation helps both employer and employee verify suitability. Probation periods in Slovakia can typically last up to three months or six months for managerial roles. Employers and employees must agree upon a probationary period in writing in the employment contract. An employee's pay must not be less than the agreed wage in the final contract during this time.

Probation cannot be extended except for sick leave or excused absences, where it might be prolonged by the same duration as the leave or amount of work the employee missed. 

Either side can terminate the employment agreement in writing without severance, with no reason required.

During probationary periods, employers should offer constructive feedback halfway through, and if an employee’s performance isn’t meeting standards, highlight improvement areas early. Communicating effectively can salvage the situation.

Work permits in Slovakia

When you hire a new employee in Slovakia, it’s up to you as their employer to make sure they have the right to legally work there before they start. Whether you’re onboarding skilled engineers in Bratislava or introducing expat managers at a new automotive plant in Trnava, making sure you meet local work permit rules is critical.

Who needs a work visa in Slovakia?

Generally, any non-EU/EEA/Swiss national will need authorization to work in Slovakia. EU/EEA/Swiss citizens enjoy free movement and can work without a specific permit, but they still need to register with local authorities upon arrival.

How long does it take to get a work visa in Slovakia?

The timeframe for processing work permit and temporary residence applications can stretch from one to three months or longer, depending on how quickly you gather the documents you’ll need to submit (like legalized educational diplomas, police clearance, etc.). The local Labour Office and Foreigner’s Police coordinate approvals, and the number of applications they’re processing at any given time can also affect the timeframe.

The typical steps in the process include:

  1. Job position registration. The sponsoring employer begins the process by reporting the job vacancy to the Labour Office.
  2. Work permit application. If all documents are correct, the application will be processed within one to three months on average.
  3. Temporary residence. The applicant files at Slovak embassies or local Foreign Police offices, which might add another 30–90 days for background checks.

Start early, especially if you want an expat to be fully operational by a specific start date. Unexpected delays, such as incomplete translations or missing attestations, can easily push timelines.

Types of work visas in Slovakia

Slovakia offers several avenues to legalize foreign workers, each fitting different scenarios. The most commonly accepted types of work permits include:

  • Single Permit (Combined Work & Residence Permit): This permit is common for standard hires and merges permission to work and reside. It’s typically granted for up to two years and is extendable.
  • Intra-Company Transfer Permit: This permit is for managers, specialists, or trainees transferring within a global corporate group. It’s subject to EU ICT rules, so the process might differ from standard hires.
  • EU Blue Card: This work permit is for highly skilled roles, typically requiring a certain salary threshold (1.5 times the average wage in Slovakia). Processing for EU Blue Cards is typically faster or provides simplified access in some professional sectors.
  • Seasonal Employment Permit: This permit is for temporary workers in industries like agriculture or tourism. It’s typically valid for six months.

Termination and redundancy in Slovakia

Termination procedures likely aren’t at the forefront of your mind as you prepare to make your first hire in Slovakia. But when parting ways with employees—be it an individual dismissal or a larger redundancy—Slovakia’s Labour Code demands lawful grounds, proper notice, and fair severance practices. The system aims to protect employees, fostering a stable labor market aligned with broader EU standards.

That’s why it’s so crucial for all employers—domestic or foreign—to understand the laws around offboarding. If you don’t follow fair processes when letting an employee go, you could be setting yourself up for legal trouble.

Here’s what to know about termination and redundancy rules in Slovakia.

Does at-will employment exist in Slovakia?

At-will employment is a common legal principle in the US, allowing either an employee or employer to end their employment relationship at any time, for any reason (or even without reason) as long as they don’t break any laws. For example, at-will employment still doesn’t allow for firing an employee for discrimination.

Slovakia does not permit “at-will” firing. The Slovak Labour Code is particularly strict about showing cause for terminations, and employers must show legitimate reasons from a statutory list, such as:

  • Organizational reasons (for example, redundancy due to restructuring)
  • Performance (such as repeated poor results despite warnings)
  • Misconduct (like serious breach of discipline)
  • Health (such as a case where an employee is permanently unfit for the job)

Terminations lacking these reasons can lead to wrongful dismissal claims.

Notice periods in Slovakia

A notice period is the amount of advance notice an employee or employer needs to give when ending an employment relationship. In Slovakia, notice periods depend on the reason for the dismissal and the employee’s length of service.

The general notice period is one month. In cases where the employer is relocating, the employee has been made redundant, or the employee has become unable to work for health reasons, the notice period is:

  • Two months if the employee worked between one and five years 
  • Three months if the employee worked more than five years

If the dismissal is for any other reason or the employee is giving notice, the notice period is two months if the employee has worked for at least one year.

Notice periods begin on the first day of the calendar month following receipt of notice. The employer and employee can agree on a longer notice period in the employment contract.

Severance pay in Slovakia

Upon dismissing employees for reasons like redundancy or inability to work for health reasons, Slovak law mandates a severance payment. The exact sum depends on the length of service and the nature of the termination.

Typical severance pay is as follows:

Length of Service

Severance Pay

Two to five years

One month’s pay

Five to 10 years

Two months’ pay

10-20 years

Three months’ pay

20+ years

Four months’ pay

Dismissal for misconduct typically yields no severance pay. A voluntary resignation doesn’t entitle an employee to severance unless their contract or collective agreement stipulates otherwise.

How to terminate employees compliantly in Slovakia

Ending a work relationship in Slovakia needs to align with both cultural norms and legal requirements. Rushing it can lead to administrative or court disputes, tarnishing your reputation in a market where word of mouth and local networks matter.

When terminating employees in Slovakia, you must:

  1. Identify legal grounds for the termination. Confirm if it’s redundancy, performance, mutual agreement, or another valid cause from the Labour Code.
  2. Issue written notice. Provide a letter specifying reasons, referencing relevant legal provisions. The notice must respect minimum timelines.
  3. Consult employee representatives or trade unions. If a collective agreement or union is present, consult them before initiating mass layoffs or organizational changes.
  4. Determine whether severance payment is required. In Slovakia, severance pay is based on cause. If the employee is terminated for redundancy, severance is mandatory. If they’re terminated for misconduct, no severance is required.
  5. Finalize pay and documents. Pay outstanding wages, unused holidays, and severance and deliver an employment certificate.

When managing a global team, keeping track of termination regulations can be a challenge. Employers have to contend with just-cause rules, varying notice and probation periods, and inconsistent severance laws across jurisdictions. Instead, consider partnering with an EOR solution, which can take care of compliance on your company’s behalf, making sure you stay on the right side of the law from onboarding to offboarding.

FAQs about hiring in Slovakia

Can I hire employees in Slovakia without my own legal entity?

Yes, other options exist, like working with a Slovakia employment agency or with an EOR. An employer of record (EOR) can handle local payroll, taxes, and compliance. You manage your team members and day-to-day tasks while the EOR employs your Slovak workforce and handles all the compliance headaches and HR tasks. This option is great for testing the market or smaller expansions, but forming your own entity offers more direct control if you plan significant, long-term operations.

An EOR like Rippling can help you quickly tap into Slovakia's talent pool, grow your global workforce, and reduce both compliance risks and administrative workload.

What is the difference between an independent contractor and an employee in Slovakia?

Employees sign labor contracts, get statutory benefits like paid leave and social insurance, and work under their employer’s supervision and control. Contractors operate under civil or commercial contracts, handle their own taxes and insurance, and retain autonomy over their work methods. If you control them like an employee, Slovak authorities might reclassify them—leading to back-paid insurance, fines, or labor claims.

How much does it cost to hire an employee in Slovakia?

Beyond gross wages, factor in employer social security contributions and additional overhead, such as meal vouchers or the 13th salary, if you choose to provide it.

Employer taxes in Slovakia:

Tax

Tax Rate

Old Age Pension

14%

Sickness Insurance 

1.4%

Disability Insurance

3%

Unemployment Insurance

1%

Guarantee Insurance

0.25%

Accident Insurance

0.8%

Solidarity Reserve Fund

4.75%

Health Insurance

11%

Meal vouchers

€3.52 per day

Recreation vouchers (for workers with at least two years of service)

€275 per year

What are the requirements for work permits in Slovakia?

Non-EU/EEA/Swiss nationals typically need a work permit before they can work legally in Slovakia. Employers must post the vacancy with the Labour Office before applying. Processing can take one to three months, requiring legalized diplomas, criminal record checks, and job position registration.

What is always required when an employer terminates an employee in Slovakia?

You must provide a valid reason (redundancy, poor performance, etc.), written notice respecting legal notice periods (one to three months), and, if applicable, severance pay. Failing to comply invites wrongful dismissal claims under the Labour Code, leading to possible reinstatement or compensation.

How does a US company pay a foreign employee in Slovakia?

There are generally three ways a US company can pay a foreign employee in Slovakia:

  1. Form a local entity: Register a local business, handle payroll via a Slovak bank, and deduct local taxes and insurance.
  2. Partner with an EOR: The EOR runs payroll under Slovak law; you simply fund them.

Use a global payroll service: Global payroll offers a DIY approach for paying employees in multiple countries.

Disclaimer: Rippling and its affiliates do not provide tax, legal, or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal, or accounting advice. You should consult your own tax, legal, and accounting advisors before engaging in any related activities or transactions.

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