Employer of Record (EOR) in
Slovakia
Ready to employ talent in Slovakia?
Here's what you need to know about their employment laws, taxes, termination rules, and more. And many companies choose to work with an Employer of Record in Slovakia to stay compliant from day one.
Language(s)
Currency
Capital
Bratislava
Population
5.4 M
Public holidays
15
VAT
23%
Here's what you need to know about their employment laws, taxes, termination rules, and more. And many companies choose to work with an Employer of Record in Slovakia to stay compliant from day one.
DEFAULT
Indefinite contract
The indefinite (open-ended) employment contract is the statutory default under the Slovak Labour Code — a fixed-term contract must be expressly agreed in writing, otherwise the relationship is deemed indefinite. It must specify the type of work, place of work, start date, and (where relevant) wage terms, and can only be terminated on the statutory grounds (notice, immediate termination for serious cause, mutual agreement, or expiry of a fixed term/probation).
Fixed-term contracts may run for a maximum of 2 years in total and may be extended or renewed no more than twice within that 2-year period (i.e., the contract plus renewals cannot exceed 2 years, with limited statutory exceptions such as replacing an employee on leave). Beyond these limits, or absent a valid written fixed-term clause, the relationship converts to an indefinite contract.
Here's what you need to know about their employment laws, taxes, termination rules, and more. And many companies choose to work with an Employer of Record in Slovakia to stay compliant from day one.
WORKING HOURS
40 hours/week
Standard working time is a maximum of 40 hours per week (8 hours/day), reduced to 38.75 hours for two-shift operations and 37.5 hours for three-shift/continuous operations. Overtime is capped at 400 hours per calendar year, of which the employer may unilaterally order up to 150 hours; hours beyond that require the employee's agreement. Overtime premiums are at least 25% of average earnings (or paid time off in lieu), higher for night, weekend, and holiday work per the Labour Code/collective agreements.
PROBATION PERIOD
3 months max
The probationary period is a maximum of 3 months for regular employees and 6 months for managerial employees, must be agreed in writing, and cannot be extended beyond these caps (only proportionally extended for absences). During probation either party may terminate the contract in writing for any reason (or none) with at least 3 days' notice before the intended termination date, without the formal notice-period or severance obligations that apply after probation.
13TH / 14TH SALARY
Not Required
Slovakia does not mandate a 13th or 14th salary. The Labour Code (Section 118(4), in force since May 2018) merely permits employers to voluntarily pay a discretionary summer ('13th salary') and Christmas ('14th salary') bonus on terms agreed with employees/employee representatives; if paid, both count as wages for average-earnings purposes. A special income-tax and social/health-contribution exemption (up to EUR 500 each, subject to minimum-payment and tenure conditions) existed from 2019 but was abolished effective 2021 as part of pandemic-era fiscal consolidation — any 13th/14th salary paid today is fully taxed and subject to standard social/health contributions like ordinary wages.
JOB TITLE REGULATIONS
Regulated
Slovak law does not restrict the wording of job titles generally; the Labour Code only requires the employment contract to state the 'type of work' (druh práce) the employee is hired to perform. Certain regulated professions (e.g., medicine, law, accounting/auditing, architecture) require professional licensure/chamber membership regardless of the job title used, and job postings/titles must comply with anti-discrimination rules (no gender-, age-, or other protected-characteristic-coded titles).
Here's what you need to know about their employment laws, taxes, termination rules, and more. And many companies choose to work with an Employer of Record in Slovakia to stay compliant from day one.
Employer statutory contributions total 36.2% of gross salary: 25.2% social insurance (1.4% sickness, 14% old-age pension, 3% disability, 1% unemployment, 4.75% reserve fund, 0.25% guarantee fund, 0.8% accident/injury insurance) capped at the 2026 maximum monthly assessment base of EUR 16,764 (accident insurance is uncapped), plus 11% health insurance (increased from 10% effective 1 January 2026 under the 2026 fiscal-consolidation package), which is uncapped.
Employee statutory contributions total 14.4% of gross salary: 9.4% social insurance (1.4% sickness, 4% old-age pension, 3% disability, 1% unemployment) capped at the same EUR 16,764 monthly assessment base, plus 5% health insurance (increased from 4% effective 1 January 2026; 2.5% for employees with a disability status), which is uncapped.
Rates and thresholds reflect Slovak law effective 1 January 2026, including social/health insurance changes introduced under Slovakia's 2026 public-finance consolidation package. Figures are provided for general guidance only, may vary by individual circumstances (e.g., disability status, multiple employments, assessment-base caps), and should be confirmed with a qualified local tax/payroll advisor before relying on them for payroll decisions.
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Calculate your EOR costsHere's what you need to know about their employment laws, taxes, termination rules, and more. And many companies choose to work with an Employer of Record in Slovakia to stay compliant from day one.
Type
Duration
Pay During Leave
Paternity leave
Flat rate (~EUR 39-45/day)
Sick leave (days 1-3)
25% (employer)
55% (employer) days 4–14, then Social Insurance Agency from day 15
55% (Social Insurance Agency), up to 52 weeks
2 days plus 1 additional day to attend the funeral, full pay (1 day plus 1 additional day for death of a parent/sibling; up to 1 day for a grandparent/grandchild/sibling's spouse)
Death of a spouse or child
Up to 7 calendar days per year for the employee's own necessary medical examination or to accompany a family member to treatment (up to 10 days for a disabled child), full pay
Medical examination / accompanying a family member for treatment
Up to 1 day for a move within the same municipality, or 2 days for a move to another municipality — unpaid unless the employer agrees otherwise
Change of permanent residence (moving house)
Here's what you need to know about their employment laws, taxes, termination rules, and more. And many companies choose to work with an Employer of Record in Slovakia to stay compliant from day one.
Statutory Benefits
In addition to statutory leave, employees are entitled to the following statutory benefits:
Slovakia operates a mandatory social and health insurance system administered by the Social Insurance Agency (Sociálna poisťovňa) and private/public health insurers, funded jointly by employer and employee contributions on gross salary.
- Employee: 9.4% social insurance (1.4% sickness, 4% old-age pension, 3% disability, 1% unemployment) + 5% health insurance (2.5% for employees with disability status) = 14.4% total
- Employer: 25.2% social insurance (1.4% sickness, 14% old-age pension, 3% disability, 1% unemployment, 4.75% reserve fund, 0.25% guarantee fund, 0.8% accident insurance) + 11% health insurance = 36.2% total
- Social insurance contributions (both sides) are capped at a maximum monthly assessment base of EUR 16,764 for 2026; accident insurance and both employer/employee health insurance are uncapped.
- Health insurance rates rose by 1 percentage point (employee 4%→5%, employer 10%→11%) effective 1 January 2026 under Slovakia's public-finance consolidation package.
WORKPLACE INJURY PROTECTION
Workplace injury and occupational disease protection in Slovakia is delivered through mandatory accident insurance (úrazové poistenie), funded entirely by the employer.
- Employer-paid rate: 0.8% of gross payroll, with no maximum assessment-base cap
- Covers medical treatment, sickness benefit top-ups, disability pensions, and survivor benefits arising from workplace accidents or recognized occupational diseases
- A related employer-paid guarantee fund insurance (poistenie garančné) of 0.25% separately protects employees' unpaid wage claims in the event of employer insolvency
- Employers must also maintain workplace health and safety (BOZP) compliance under the Occupational Safety and Health Act
Statutory severance (odstupné) is payable only when the employment is terminated by the employer for redundancy, business closure/relocation, or the employee's health-related inability to perform the job (not for misconduct or performance-based dismissals), or by mutual agreement for the same reasons.
- 2–5 years of service: 1 month's average earnings (notice termination) / 2 months' (termination by agreement)
- 5–10 years of service: 2 months' average earnings / 3 months' (by agreement)
- 10–20 years of service: 3 months' average earnings / 4 months' (by agreement)
- 20+ years of service: 4 months' average earnings / 5 months' (by agreement)
- Termination due to a work-related accident or occupational disease: minimum 10 months' average earnings
- No statutory severance is owed for dismissals under 1 year of service, resignation, misconduct, or expiry of a fixed-term contract
Slovakia has no statutory 13th or 14th salary. Since May 2018 the Labour Code (Section 118(4)) has merely permitted employers to voluntarily pay a discretionary summer bonus ('13th salary', typically June) and Christmas bonus ('14th salary', typically December) on terms agreed with employees or employee representatives.
- Entirely optional — no legal obligation for any employer to pay either bonus
- If paid, both count as ordinary wages for average-earnings and notice/severance calculations
- A special income-tax and social/health-insurance exemption (up to EUR 500 per bonus, subject to minimum-payment and length-of-service conditions) applied from 2019 but was abolished effective 2021 as part of pandemic-era fiscal consolidation
- Any 13th/14th salary paid today is fully subject to standard income tax and social/health contributions, the same as regular salary
Here's what you need to know about their employment laws, taxes, termination rules, and more. And many companies choose to work with an Employer of Record in Slovakia to stay compliant from day one.
Unfair dismissal
A dismissal that fails to meet the Labour Code's substantive grounds or procedural requirements (e.g., missing/invalid grounds, failure to consult employee representatives, dismissal during a protected period such as pregnancy, parental leave, or incapacity for work) can be challenged by the employee in court within 2 months of the termination taking effect. If the court finds the termination invalid, it may order the employer to continue employing the employee (reinstatement) and to pay wage compensation for the period the employee was prevented from working — capped by the court at up to 36 months' average earnings — in addition to possible administrative fines imposed by the Labour Inspectorate for procedural breaches.
Objective / fair dismissal
Employers may terminate an indefinite contract with notice only on statutory grounds set out in the Labour Code: winding-up or relocation of the employer (or part of it); redundancy due to organizational/structural changes; the employee's long-term health-related inability to perform the role (certified by a medical opinion); the employee no longer meeting the legal prerequisites or requirements for the role; unsatisfactory work performance (following a written warning); or serious/repeated breaches of work discipline. Summary (immediate) termination without notice is reserved for a particularly serious breach of work discipline or the employee's conviction for an intentional criminal offense.
During probation
Written notice at least 3 days before the last working day, for any reason or no reason (probation up to 3 months, or 6 for managerial employees); no statutory notice period, severance, or employee-representative consultation required.
After probation
Once the probationary period has ended, termination must be based on one of the Labour Code's statutory grounds (redundancy, health incapacity, unsatisfactory performance, disciplinary breach, etc.), delivered in writing, and subject to the applicable statutory notice period (1–3 months by tenure) or, for summary termination, strict cause and timing requirements. For redundancy/health-incapacity/closure dismissals, the employer must consult employee representatives (where present) in advance and pay statutory severance in addition to notice or in lieu of it, and dismissal is barred during statutorily protected periods (e.g., pregnancy, maternity/parental leave, temporary incapacity for work).
Notice, severance, and dismissal rules summarized here reflect the general provisions of the Slovak Labour Code (Act No. 311/2001 Coll., as amended) as of 2026. Collective agreements, individual employment contracts, or an employee's specific protected status (e.g., pregnancy, disability, union representative) may alter these defaults. This is general information, not legal advice — consult qualified local counsel before acting on a specific termination.
Content last reviewed Sep 2026. Employment laws change fast, always verify critical hiring decisions, and talk to our team of international experts.
