Employer of Record Guide in 

Slovakia

Vacation Leave

Slovak employees are entitled to paid annual leave based on age:

Additional Leave:

• Employees working in difficult conditions may receive additional days
• Leave must be taken within the calendar year or by March 31 of the following year
• Unused leave must be paid out upon termination

Sick Leave

Employer-Paid Period:

• First 10 calendar days: 25% of average daily wage (paid by employer)

Social Insurance Period:

• From day 11 onwards: 55% of daily assessment base (paid by social insurance)
• Maximum duration: 52 weeks

Medical Certification:

• Doctor's certificate required from day 1
• Periodic medical examinations may be required for extended illness

Maternity Leave

• Duration: 34 weeks total
• Pre-birth: Up to 6-8 weeks before expected delivery
• Post-birth: Remaining weeks after delivery
• Benefits: 75% of daily assessment base (paid by social insurance)
• Job Protection: Position guaranteed upon return

Parental Leave

• Duration: Up to 3 years per child
• Eligibility: Available to either parent
• Benefits: Parental allowance from social insurance (amount varies)
• Flexibility: Can be taken part-time or shared between parents

Other Statutory Leave

Personal Leave:

• Wedding: 2 days
• Death of close family member: 2 days
• Moving residence: 1 day
• Medical examinations: Necessary time

Study Leave:

• Employees pursuing education may receive additional leave
• Typically unpaid unless specified in contract

Summary

Termination Types

Termination by Employer:

• With notice (standard termination)
• Immediate termination (for serious misconduct)
• During probationary period

Termination by Employee:

• Resignation with notice
• Immediate termination (for serious employer breach)

Notice Period Requirements

Notice periods depend on length of employment:

Special Circumstances:

• Pregnant employees: Cannot be terminated except for serious misconduct
• Employees on sick leave: Termination prohibited during illness
• Protected categories: Additional protections for disabled employees, union representatives

Severance Pay

Severance is required for certain terminations:

Calculation Base: Average monthly wage from previous 12 months

Probationary Periods

• Maximum duration: 3 months
• Termination: Either party can terminate without notice or reason
• Extension: Not permitted beyond 3 months
• Benefits: Full employment rights apply during probation

Final Pay Requirements

Employers must provide final settlement within 15 days of employment termination, including:

• Outstanding salary
• Unused vacation pay
• Severance pay (if applicable)
• Any other contractual benefits

Legal Protections

Anti-Discrimination Laws:

• Protected characteristics include age, gender, race, religion, disability
• Pregnancy discrimination is strictly prohibited
• Equal pay requirements for equal work

Wrongful Dismissal:

• Employees can challenge terminations in labour courts
• Remedies include reinstatement or additional compensation

National Public Holidays

Slovakia observes 15 statutory public holidays annually:

Holiday Pay Rules

Eligibility:

• All employees are entitled to public holiday pay
• Payment equals average daily wage

Working on Holidays:

• Employees receive regular pay plus 100% premium
• Alternative: Additional day off plus regular holiday pay

Holiday Falling on Weekend:

• No substitute day provided
• Holiday pay still applies for eligible employees

Required Documents for Employment

Employment Contract Must Include:

• Job title and description
• Salary and benefits
• Working hours and location
• Probationary period (if applicable)
• Notice periods
• Termination conditions

Employee Documentation:

• Valid identification (ID card or passport)
• Social security number
• Tax identification number
• Bank account details for salary payments
• Educational certificates (if relevant)
• Work permit (for non-EU citizens)

Work Authorization

EU Citizens:

• No work permit required
• Must register residence if staying over 3 months

Non-EU Citizens:

• Work permit required before starting employment
• Temporary residence permit for stays over 90 days
• Blue Card available for highly skilled workers

Social Insurance Registration

Employers must register employees with:

• Social Insurance Agency (Sociálna poisťovňa)
• Health insurance company (employee's choice)
• Registration must occur before first day of work

Tax Registration

• Employees receive tax identification number from tax office
• Employers must register as tax withholding agents
• Monthly tax returns required

Probation Period Setup

• Maximum 3 months for standard positions
• Must be specified in employment contract
• Both parties can terminate without notice during probation
• Full employment rights apply (salary, benefits, working time limits)

Onboarding Timeline

What the EOR Handles

Borderless AI manages:

• Employment contract preparation and compliance
• Social insurance and tax registration
• Payroll processing and tax withholding
• Statutory reporting requirements
• Local labour law compliance
• Employee benefits administration

Worker Classification: Employee vs Contractor

Slovak law strictly distinguishes between employees and independent contractors:

Employees (Zamestnanci):

• Work under employer supervision and control
• Use employer's tools and equipment
• Receive regular salary with tax and social insurance deductions
• Entitled to all labour law protections

Independent Contractors (SZČO - Samostatne zárobkovo činná osoba):

• Work independently with minimal supervision
• Use own tools and bear business risks
• Invoice for services and handle own taxes
• No employment law protections

Misclassification Risks:

• Tax authorities actively investigate worker classification
• Penalties include back taxes, social insurance contributions, and fines
• Employees can claim reclassification and back benefits

Collective Bargaining

Union Presence:

• Approximately 12% of Slovak workforce is unionised
• Stronger presence in manufacturing, public sector, and large companies
• Collective agreements can override standard labour law provisions (usually favourably for employees)

Works Councils:

• Required in companies with 50+ employees
• Employee representatives have consultation rights on major decisions
• Must be informed about economic situation, employment changes, working conditions

Cultural Norms & Workplace Expectations

Communication Style:

• Direct but polite communication preferred
• Formal address (using titles) common in initial interactions
• Punctuality highly valued

Work-Life Balance:

• Standard business hours: 8:00-17:00
• Lunch breaks typically 12:00-13:00
• Flexible working arrangements increasingly common
• August vacation period traditional

Professional Development:

• Employees value training and skill development opportunities
• Language skills (especially English, German) highly prized
• Technical certifications important in IT and engineering sectors

Remote Work Considerations

Legal Framework:

• Remote work (home office) legally recognised since 2021
• Must be agreed in writing (contract amendment)
• Employer responsible for occupational health and safety
• Equipment and expense reimbursement negotiable

Tax Implications:

• No special tax treatment for remote work
• Cross-border remote work may create tax complications
• Social insurance remains in Slovakia for Slovak employees

Practical Considerations:

• Internet and technology infrastructure generally good
• Time zone: Central European Time (CET/CEST)
• Language: Slovak primary, English common in international companies

Note: This guide reflects Slovak employment regulations. Please verify all information with current legal sources and consider consulting local employment law experts for specific situations.