Quick facts

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Slovakia is a landlocked country in Central Europe. Neighboring countries include Austria, Czech Republic, Hungary, Poland, and Ukraine. The geography of Slovakia is known for its mountains, with the Carpathian Mountains extending across most of the northern half of the country. The government system is a parliamentary democracy; the chief of state is the president, and the head of government is the prime minister. Slovakia has a mixed economic system in which there is a variety of private freedom, combined with centralized economic planning and government regulation. Slovakia is a member of the European Union (EU). Slovakia EOR receives a great feedback for expats, see its specifics below.

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Employment contracts

Slovak law allows employers and employees to agree upon one of two basic types of job contracts:

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• Fixed-term employment contract is limited to up to two years, can be prolonged or renewed, but only twice within two years.
• Employment contract for unlimited time does not state a fixed period for the contract’s validity.

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An employment relationship shall be established by a written employment contract.

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Probation period

Probation period: an employment contract may specify a probationary period which should not be more than 3 months (some senior managerial positions can have 6 months probationary period); the probation period may not be extended.

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Travel allowances

From 1 December 2025, the amounts of the meal allowance for domestic business trips will be:

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• 9.30 euros for the time zone of 5 to 12 hours,
• 13,80 euros for the time zone over 12 hours to 18 hours,
• 20,60 euros for a time zone over 18 hours.

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Meal vouchers

The company provides canteen services or meal vouchers. If the employer contributes to subsistence in the form of a main meal or a meal voucher to other employees, the amount of the financial contribution for meals is usually at least 55% of the minimum possible value of the meal voucher.

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From 1 December 2025, the employer's contribution will be at least EUR 3,84 (55% of the minimum value of the meal voucher). When providing food for employees through a legal entity or a person authorized to mediate catering services, the price of the meal is understood to be the value of the meal voucher.

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Working hours

Working time of an employee shall be 40 hours. An employee’s average weekly working time including overtime may not exceed 48 hours. There are certain exceptions to the given rule related to the planning of working time, nature of work, age of an employee.

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Vacation days

Employees are entitled to 20 working days of vacation (25 days from the age of 33 per legal provision).

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Sick leave

Income compensation provided by employer:

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• From the first to the third day of temporary incapacity: 25% of the ‘daily measurement basis
• From the fourth to tenth day of temporary incapacity: 55% of the ‘daily measurement basis

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Sick pay from the state social insurance system from the 11th day of temporary incapacity for work:

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• From the 11th day of temporary incapacity: 55% of the ‘daily measurement basis

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Sick pay is paid up to a maximum of 52 weeks from the first day of temporary incapacity for work.

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Maternity / Paternity Leave

Maternity leave – lasts for 34 weeks (37 weeks for a single mother or 43 weeks if the mother has two or more babies at the same time). As a rule, the entitlement to maternity leave starts at a minimum of six and a maximum of eight weeks before the due date.‍

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Parental leave – employees may request parental leave from their employer in order to spend more time looking after their children. Slovakia EOR or regular employers must grant such a request. Parental leave is provided for as long as the parent requests it (as a rule for at least one month) until the child reaches three years of age. If a child suffers long-term ill health requiring special care, employers must approve a request for parental leave until the child reaches six years of age.

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Wages and Salary Payment

The current minimum wage in Slovakia is €915 per month, effective January 1, 2026.

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As per the provisions of the Payment of Wages Act, 1936, wages need to be paid to employees by employer or Slovakia PEO before the expiry of the 7th day of the last day of the wage period, where the number of employees is less than 1000. In case the number of employees is less than 1000, wages must be paid before the expiry of the 10th day of the last day of the wage period.

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Benefits

There are 13th and 14th salaries in place in Slovakia:

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The 13th salary must be paid out at least in the amount of the average monthly earnings of the employee, and in June. As of 30 April of the respective calendar year, the employee must have worked for the employer at least 24 months in a row;

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The 14th salary must be paid out at least in the amount of the average monthly earnings of the employee, and in December. As of 31 October of the respective calendar year, the employee must have worked for the employer at least 48 months in a row.

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Bonuses / Expenses

In the case of business trips, an employee is entitled to reimbursement of travel expenses and travel per diems according to the valid regulations (the amount differs according to the length and the country of a business trip).

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雇主税费

社会保险缴费：

‍自2024年1月1日起，雇主的医疗保险缴费率从10%上调至11%。因此，雇主每月强制性支付的与工资相关的保险缴费总额从35.2%上升至 36.2% 的员工总工资。此外，雇主还需代扣代缴员工的缴费，比例为 13.4% 的总工资。

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这些缴费的某些组成部分设有上限。社会保障缴款（SSC）包括社会保险和医疗保险两部分。

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自 2025年1月1日起， 社会保险缴费基数上限 将从 9,128欧元上调至15,730欧元。这一变化将增加雇佣高收入人才的雇主的劳动力成本，并会降低月总工资超过9,129欧元的员工的净工资。

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员工税

年应税收入超过 47,537.98 欧元 的税率为 25%。自2025年1月1日起，利润分配（股息）的预扣税将从目前的10%降至7%。利润分配的较高税率仅适用于2025年1月1日之后获得的利润。

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通知期

最短通知期为一个月。

但如果雇主终止雇佣关系，对于服务满一年但不足五年的员工，通知期至少为两个月；对于服务满五年及以上的员工，通知期至少为三个月：

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• 出于经济原因（组织或其部分被取消或搬迁，且员工不同意其约定工作地点的变更，或员工因技术或组织原因而变得多余）
• 或由于员工健康状况的变化。

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当员工违反工作纪律或因预谋犯罪行为被定罪时，雇主可以即时解雇。

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终止雇佣和遣散费

遣散费 仅在以下情况下支付 雇佣关系经雇主/斯洛伐克PEO通知终止，或经雇主与雇员协议终止时支付。终止原因包括：雇主或其部分业务的清算或搬迁、雇员冗余、雇员因长期医疗原因无法工作、因工伤事故、职业病或其威胁而无法工作，或因达到公共卫生部门规定的最大工作暴露限度。

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如果雇佣关系持续两年以上，雇员有权获得相当于一个月工资的遣散费。如果雇员为雇主工作了五到十年，他/她将获得其平均月收入的两倍。