Employer of Record in Slovakia

Brain Source International helps you save time and reduce costs by allowing you to hire in Slovakia without establishing an entity. Our Employer of Record (EOR) solution handles onboarding, payroll, immigration, and benefits so you can hire your employees faster and grow your business compliantly.

What is an Employer of Record in Slovakia?

An Employer of Record (EOR) in Slovakia is a strategic partner that acts as the legal employer for your employees residing in Slovakia. The EOR takes on all employment responsibilities and liabilities on your behalf, handling payroll, benefits, taxes, and regulatory compliance.

By partnering with an EOR, you can hire employees in Slovakia without the need to establish a local entity or navigate complex labor laws.

Employer of Record (EOR) in Slovakia: Key Aspects of the Slovak Labour Code

General Information

• Currency: EUR
• Payroll Frequency: Monthly
• Capital: Bratislava
• Fiscal Year: 1 January – 31 December

Minimum Wage

General: The national minimum wage is 750 EUR per month.

Payroll

Payroll Cycle: The payroll frequency is generally monthly, with employers required to make salary payments at least once per month.

13th Salary

There is no legal obligation for 13th-month payments. Employers may choose to provide bonuses at their discretion.

Taxation

Would you like to know the approximate cost of employment in Slovakia?

Working Hours

General: A standard work week is 40 hours, at 8 hours per day.

Overtime: All work beyond the standard weekly hours is subject to overtime pay, as outlined in employment contracts or collective agreements. There are limits on the number of overtime hours allowed, particularly when work is required on holidays.

• Overtime beyond 40 hours per week is compensated at 125% of the employee’s average salary.
• Overtime performed at night is paid at 140% of the standard salary rate.
• Work on Saturdays is compensated at 150% of the standard salary rate.
• Overtime on Sundays is paid at 200% of the standard salary rate.

Executive and C-level employees are exempt from these overtime regulations.

Leave

Annual Leave (Vacation):

Annual leave entitlement varies based on the employee’s age, job sector, and time in service:

• 4 weeks of annual leave (20 working days) for employees under 33 years of age.
• 5 weeks of annual leave (25 working days) for employees over 33 years of age.
• 5 weeks of annual leave (25 working days) for employees with children.
• 8 weeks of annual leave for certain professions, such as teachers.

Unused leave can be carried over to the following year but must be used within that year or it will be forfeited. Employees may request additional leave, which could result in a negative leave balance, but this requires the employer’s approval. Although the law does not prohibit unlimited leave, it is rarely practiced. Annual leave is typically accrued at the start of the year. If employment begins or ends mid-year, the leave entitlement will be prorated accordingly.

Public Holidays

Public holidays that fall on the weekend are usually lost.

Sick Days

The employer covers the first 3 days of sickness at 25% of the employee’s regular pay rate, and from the 4th to the 10th day at 55% of the employee’s standard salary. Starting from the 11th day, sick leave is compensated by the Social Insurance Agency at 55% of the employee’s regular salary. Sickness absence must be authorized by a doctor.

Maternity Leave

A female employee is entitled to 34 weeks of paid maternity leave. For multiple births, the entitlement increases to 43 weeks, and a single mother is entitled to 37 weeks of paid maternity leave. Typically, maternity leave begins six to eight weeks before the expected delivery date, and by law, it cannot be less than 14 weeks in total. The Social Security agency pays maternity leave at 75.00% of the employee’s daily salary.

Paternity Leave

A parent or guardian can request parental leave until the child turns three years old. If the child has a long-term health condition, parental leave can be extended until the child reaches six years of age. The parental allowance is provided by the Central Office of Labor, Social Affairs, and Family.

Parental Leave

Civic Duty Leave: Employers are required to provide unpaid leave to allow employees to fulfill their civic responsibilities.

Military Leave: Employees must be granted paid leave for military service, with compensation provided directly by the military authority.