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Employer Tax




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1 Jan - 31 Dec

Table of Contents

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Key Country Facts

Slovakia is a landlocked country in Central Europe, bordered by Poland, Ukraine, Hungary, Austria, and the Czech Republic. The country covers an area of 49,037 square kilometers and has a population of approximately 5.5 million people. The capital and largest city of Slovakia is Bratislava. Slovakia became an independent state in 1993 after the peaceful dissolution of Czechoslovakia. The country is a member of the European Union, NATO, the United Nations, and the Schengen Area. Slovakia has a mixed economy, with the services sector being the largest contributor to the GDP, followed by the industry and agriculture sectors. The country has a highly educated workforce and is known for its automotive and electronics industries. Slovakia is also a major tourist destination, known for its beautiful natural landscapes, medieval castles, and thermal springs.


Slovakia is a landlocked country located in Central Europe, bordered by the Czech Republic, Poland, Ukraine, Hungary, and Austria. With a total area of approximately 49,000 square kilometers, it is one of the smaller countries in Europe.


Slovakia has a temperate climate, with warm summers and cold winters. Average temperatures in July range from 20°C to 22°C, while average temperatures in January range from -3°C to -7°C. Precipitation is evenly distributed throughout the year.


Slovakia has a rich cultural heritage, with influences from its Slavic, Germanic, and Hungarian neighbors. Folk traditions, including music, dance, and crafts, are an important part of the country's cultural identity. Slovakia is also known for its historic castles and chateaus, as well as its natural beauty, including the High Tatras mountain range.


The majority of Slovakia's population is Roman Catholic, although there is also a significant Protestant minority. Other religions represented in the country include Eastern Orthodoxy, Judaism, and Islam.

Official Language

The official language of Slovakia is Slovak, which is part of the Slavic language family. Hungarian is also recognized as a minority language in certain regions of the country, and other languages such as Czech, English, and German are commonly spoken.

Payroll Information

Payroll Cycle

The payroll cycle in Slovakia is typically monthly, with employees receiving their pay on the 15th day of the following month. Employers are required to deduct social security contributions and income tax from employees' pay, and to make contributions to the social security system and health insurance fund on behalf of their employees.

Employment Law

Employment law in Slovakia is regulated by the Labor Code, which outlines the rights and obligations of both employers and employees. Employers must follow certain procedures and guidelines when it comes to hiring, employment contracts, working conditions, and employee termination.

Employment Contract

An employment contract is a written agreement between an employer and an employee that outlines the terms and conditions of their employment. The contract must be in Slovak language and must be signed by both parties. The contract should include information such as the employee's position, duties, working hours, salary, and duration of the contract.

Probation Period / Trial Period

Employers may establish a probation period of up to 3 months for new employees. During this period, either party may terminate the employment relationship without notice. After the probation period, the employer must provide written notice of termination to the employee.

Working Hours

In Slovakia, the standard working hours are 8 hours per day and 40 hours per week. However, employees may work up to 48 hours per week if the employer has obtained permission from the Labour Inspectorate. Overtime work is generally compensated with extra pay or time off in lieu.


Employers must pay overtime to employees who work more than the standard 40-hour week. Overtime pay is usually calculated at 150% of the regular hourly rate.


Employees in Slovakia are entitled to a Christmas bonus and a holiday bonus, which are typically paid in November and June, respectively. These bonuses are not considered part of the employee's regular pay and are not subject to income tax.


Employers must follow certain procedures when terminating an employee. Notice must be given to the employee in writing, and the notice period depends on the length of service. An employee with less than two years of service is entitled to two months' notice, while an employee with more than two years of service is entitled to three months' notice.

Notice Period

The notice period for termination of employment in Slovakia varies depending on the length of service. The minimum notice period is 2 months for employees with less than 2 years of service, and increases to a maximum of 6 months for employees with more than 20 years of service.

Redundancy / Severance Pay

In the event of redundancy, employers must provide written notice to the affected employees and follow a specific procedure for collective dismissal. Severance pay is generally required in the case of collective dismissal or individual redundancy, and is calculated based on the employee's length of service.

Maternity Leave

In Slovakia, female employees are entitled to maternity leave for a period of 34 weeks. During this time, they receive 65% of their average earnings from the previous 12 months. Employers are also required to provide a one-time maternity benefit to female employees who give birth or adopt a child.

Paternity Leave

Male employees are entitled to paternity leave for a period of 10 days, which must be taken within 6 weeks of the child's birth or adoption. During this time, they receive their full pay.

Parental Leave

In addition to maternity and paternity leave, employees in Slovakia are entitled to parental leave to care for a child. This leave can be taken until the child reaches the age of 3, and must be taken in blocks of at least 1 month. During parental leave, employees receive a reduced allowance from the social security system.

Vacation and Annual Leave (paid time off)

Employees in Slovakia are entitled to a minimum of 20 days of annual leave per year, which increases to 25 days after 5 years of service. In addition to annual leave, employees are entitled to 9 public holidays per year, including Christmas, Easter, and national holidays.

Sick Leave

Employees who are unable to work due to illness or injury are entitled to sick leave. The length of sick leave and the amount of sick pay depend on the employee's length of service and the reason for the absence.

Other Leave

Employees are entitled to take other types of leave, such as bereavement leave, marriage leave, or leave to care for a sick family member. The conditions and duration of these types of leave are usually specified in the employment contract.

Other Benefits

In addition to statutory benefits, many employers in Slovakia also offer additional benefits to their employees, such as health insurance, pension contributions, and other forms of compensation. These benefits may vary depending on the employer and the industry. It is important for employers to comply with all relevant laws and regulations, including those related to employment benefits, to ensure compliance and to attract and retain qualified employees.


Public holidays in Slovakia include New Year's Day, Epiphany, Good Friday, Easter Monday, International Labor Day, Victory Day, Saint Cyril and Methodius Day, Slovak National Uprising Day, All Saints' Day, and Christmas Day.


In Slovakia, personal income tax and social security are mandatory for all employees and employers. It is essential to keep updated with the latest tax and social security laws to avoid non-compliance penalties. Employers and employees must ensure that all taxes and social security contributions are paid on time to avoid penalties and interest.

Personal Income Tax

Personal income tax is levied on income earned by individuals in Slovakia. The income tax system in Slovakia is progressive, meaning that the higher the income, the higher the tax rate. The following is a detailed guideline and information on personal income tax in Slovakia.

Tax Rates: The tax rates are as follows:

  • 19% on income up to €35,000
  • 25% on income over €35,000

Taxable Income:The taxable income in Slovakia includes all income earned by individuals, including employment income, rental income, capital gains, and other sources of income. Deductions are available for certain expenses, such as social security contributions, pension contributions, and charitable donations.

Social Security

Social security in Slovakia is a compulsory system that provides benefits to individuals who are unable to work due to illness, disability, or retirement. The following is a detailed guideline and information on social security in Slovakia:

Social Security Contributions:Social security contributions in Slovakia are mandatory for all employees and employers. The contribution rates are as follows:

  • Employees: 10% of gross earnings
  • Employers: 22% of gross earnings

The maximum earnings subject to social security contributions will be €73,200 per year.

Benefits:The social security system in Slovakia provides benefits to individuals who are unable to work due to illness, disability, or retirement. The following are the main benefits available:

  • Sickness Benefit: This is paid to employees who are unable to work due to illness. The benefit is equal to 55% of the average daily wage and is paid for up to 55 days per year.
  • Disability Benefit: This is paid to individuals who are unable to work due to a disability. The benefit is equal to 50% of the average monthly wage and is paid for up to 12 months.
  • Retirement Benefit: This is paid to individuals who have reached the retirement age. The benefit amount depends on the number of years of social security contributions and the average earnings during that period.

Visas and Foreign Workers

General Information

Foreign nationals who wish to work in Slovakia must obtain a work permit and a residence permit. The process for obtaining a work visa in Slovakia varies depending on the type of work and the nationality of the applicant.

EU citizens and citizens of countries that have agreements with Slovakia do not need a work permit to work in Slovakia, but they must register with the local labor office and obtain a residence permit. Non-EU citizens must obtain a work permit and a residence permit before they can work in Slovakia.

To obtain a work permit in Slovakia, the employer must apply to the local labor office. The employer must provide information about the job vacancy, the qualifications required, and the terms and conditions of the employment contract. The labor office will review the application and, if approved, will issue a work permit to the employer.

After obtaining the work permit, the foreign national must apply for a residence permit. The residence permit application must be submitted to the Slovak embassy or consulate in the foreign national's home country, along with other required documents, such as a valid passport and a medical certificate. The residence permit application must be submitted within 90 days of obtaining the work permit.

The processing time for work permits and residence permits can vary, but it typically takes several weeks to several months. It is important for foreign nationals to plan ahead and apply for their work visa well in advance of their intended start date.

It is important for employers and foreign nationals to comply with all relevant immigration laws and regulations in Slovakia. Failure to do so can result in penalties and legal action. Employers and foreign nationals should consult with immigration professionals to ensure compliance with all applicable laws and regulations.