Updated on: 2025/03/11 04:48 (UTC)
Overview
The employment relationship in Slovakia is governed by the constitution, statutes and collective bargaining agreements. The underlying legal regulation is the Labor Code.
Hiring
Employment Contracts
Employment is generally established by a written contract, although a contract is not void simply because unwritten. The Labor Code requires that the contract cover:
- the type of work to be performed,
- a brief job description,
- place and starting date of work,
- payment terms,
- working time,
- duration of paid vacation and
- required length of notice period.
Failure to agree to these terms of employment renders the contract invalid.
Job advertisements for available positions must include information about the base salary offered. When signing employment contracts with prospective employees, employers must ensure the base salaries are not lower than the ones advertised during the application process.
Employment for a definite period can be agreed to for a maximum of two years. An agreement can be extended two times within two years but the total period cannot exceed two years.
Probationary periods are allowed but must be limited to three months.
Employers cannot require employees to keep the terms and conditions of their employment confidential.
Employers must notify their local Employment Office of any vacancies. Failure to do so can result in a fine of up to 300 euros.
Right to disconnect. Employees with the right to be offline and not use their work equipment during their time of rest. Employees performing domestic work and telework have the right to disconnect outside working hours and during holidays.
Restrictions on Hiring
The minimum working age is 15. The total number of non-EU nationals cannot exceed 30 percent of an employer’s total head count.
Recordkeeping
All payroll documentation must be kept for five years.
Background Checks
Employers are permitted to gather information about employees’ physical and mental health if this is legally required as a condition of employment. In addition, employers are obliged to ensure initial medical examinations and regular follow-up examinations for employees whose jobs entail significant health risks.
Noncompetition Agreements
The Labor Code forbids employee disclosure of proprietary employer information. Any knowledge acquired by an employee that is neither confidential nor a trade secret, however, may be used for the purpose of the employee’s own business even if the business is competitive with the former employer’s unless this is forbidden in the contract of employment.
An employer and an employee may agree in the employment contract that after termination of employment the employee will not work in a capacity competitive with the former employer for a period of at most one year. An employer must compensate the employee at no less than 50 percent of the employee’s average monthly earnings for each month of compliance with the agreement.
Reference Citations
Employment Contracts: Labor Code, 2001, No. 311, §§ 42-45, 228 (Slovak)
Restrictions on Hiring: Employment Services Act, 2004, No. 5, § 62
Noncompetition Agreements: Labor Code, 2001, No. 311, §§ 83(a), 240 (Slovak)
Immigration and Work Permits
In General
The employer must get permission from the government prior to hiring a foreign national. Non European Union nationals must also apply for a residence permit, which is valid for one year and may be extended. A work permit should be obtained prior to the application for a residence permit.
Work permits are granted for a maximum two years and are valid only for the employer, position and location specified. Application for the work permit must be submitted to the labor office with jurisdiction in the area where the employee will be working. A work permit may be extended for additional two-year periods if application is made at least 30 days before expiration of the current permit.
Non European Union nationals must also apply for a residence permit, which is valid for one year and may be extended. Application should be made at the local Slovak embassy or consulate no earlier than three months before the planned trip.
The employer is obliged to notify the Labor Office in writing of the commencement and termination of employment of a foreign national within seven working days from commencement of the employment and its termination.
Visas and Work Permits
Work visas are only available for certain industries and certain occupations. The employer must get permission from the government prior to hiring a foreign national. Depending on the nature of the job, foreign nationals may be required to prove they have certain qualifications and certain experience prior to being approved for hiring.
Work permits are granted for a maximum two years and are valid only for the employer, position and location specified. Application for the work permit must be submitted to the labor office with jurisdiction in the area where the employee will be working. A work permit may be extended for additional two-year periods if application is made at least 30 days before expiration of the current permit.
Non European Union nationals must also apply for a residence permit, which is valid for one year and may be extended. Application should be made at the local Slovak embassy or consulate no earlier than three months before the planned trip.
Applications must include:
- a color facial photograph (3 cm x 3.5 cm);
- a valid travel document (passport);
- documents describing the purpose and conditions of the planned visit;
- a return ticket to the country of origin;
- documents relating to accommodation;
- a criminal background check and medical certification of freedom from communicable diseases;
- documents regarding finances and solvency (e.g., bank statement showing regular income for the past six to 12 months);
- international travel insurance covering expenses that might arise from transporting the foreigner back to his/her country for health reasons, urgent medical reasons or emergency hospital treatments (minimum coverage of 30,000 euros) and
- any other documentation requested by the embassy or consulate.
A foreign national can be required at the port of entry to demonstrate sufficient funds for the entire length of stay as specified in the visa (at least 57 euros per person per day).
Intra-company work permits. Slovakia offers an intra-company transfer (ICT) permit for non-EU/European Economic Area (EEA)/Swiss nationals employed as managers, specialists, or trainees in companies outside the EU who are transferred for more than 90 days to a related company in Slovakia. The permit is valid for three years for managers and one year for trainees. Holders of the permit are authorized to work for periods up to 90 days in other adopting EU nations without the need for additional work authorization. Likewise, holders of ICT permits issued by other participating EU nations can work in Slovakia for up to 90 days without additional work permits.
In 2017, Slovakia introduced a streamlined work/residence permit process for employees of companies on the list of Strategic Services Centers (SSC). Under the new processing scheme, non-EU/EEA/Swiss nationals can receive a visa in 30 days, as opposed to the typical 90-day processing time.
The government has also issued a new directive that allows non-EU/EEA/Swiss seasonal workers to combine their traditional 90-day seasonal work/residence permit with an additional 90-day temporary residence permit to allow them to remain in Slovakia up to a total of 180 days.
Post-Entry Requirements
The employer is obliged to notify the Labor Office in writing of the commencement and termination of employment of a foreign national within seven working days from commencement of the employment and its termination. The notification must be submitted together with a copy of the contract of employment. If the foreign national does not take up the post or if the employment of a work permit holder ends prematurely, the employer has a duty to notify the Labor Office about this fact within seven working days.
Reference Citations
Visas and Work Permits: Residence Permits
Nondiscrimination
In General
Employers cannot discriminate against employees on the basis of gender, marriage and family status, skin color, language, political or other opinion, union membership, national or social origin, wealth or family line.
Different treatment is acceptable if it is justified by the nature of the work or the circumstances under which the work will be performed.
Disability Discrimination
Employers with more than 20 employees are obliged to employ enough persons with physical disabilities to account for at least 3.2 percent of total staff. Alternatively, a business may outsource some of its work to a company employing disabled persons. Failure to meet this obligation makes an employer liable for contributions to a public fund for each disabled worker not employed.
Gender Discrimination
Employers cannot discriminate on the basis of gender.
Sexual harassment is prohibited by the Antidiscrimination Act and is defined as verbal, nonverbal or physical behavior of a sexual nature, the intent or result of which may be to violate a person’s dignity and which establishes a threatening, humiliating, dishonoring, unfriendly or offensive environment.
Employers cannot terminate employees who are pregnant or on maternity or parental leave.
Pay Discrimination
Women and men are entitled to identical salaries for work of identical or comparable value, difficulty, responsibility and strenuousness performed for the same employer under the same or comparable working conditions while achieving the same or comparable productivity and work results. The Labor Code expressly forbids discrimination in compensation on the basis of gender.
EU Pay Transparency Directive: As a member state of the European Union, Slovakia has until June 2026 to transpose the minimum requirements of the EU Pay Transparency Directive into its national law or amend any current pay equity laws to conform with the directive, which aims to promote pay equity between men and women. The directive introduces requirements on gender pay gap reporting, salary history bans during the hiring process, and wage disclosure in job vacancy listings. The national law may go beyond the minimum requirements of the directive, but the law may not directly conflict with the directive requirements.
Reference Citations
Nondiscrimination: Labor Code, 2001, No. 311, §§ 1, 5, 13, 119a (Slovak)
Gender Discrimination: Antidiscrimination Act, 2004, No. 365, § 2; Labor Code, 2001, No. 311, §§ 5-6 (Slovak)
Pay Discrimination: Labor Code, 2001, No. 311, §§ 82, 119a (Slovak)
Employee Privacy
Employee Data
On May 25, 2018, the General Data Protection Regulation (GDPR) superseded the Data Protection Directive as the primary law governing data privacy in the EU. The GDPR establishes minimum requirements for the processing of employee data and allows EU member nations to introduce more restrictive local legislation. Stricter requirements can also be established in collective bargaining agreements or work contracts. For more information, see the In Focus: International Privacy Laws.
Employee Monitoring and Surveillance
Under the Labor Code, an employer may not except with good reason violate employees’ privacy in the workplace and common areas of the employer’s premises by monitoring them, recording their phone calls made using the employer’s equipment, or checking e-mail sent or received from a work e-mail address without giving the employees advance notice.
Under the GDPR, employers can monitor employees only if there is a lawful basis for doing so. Lawful bases can include preventing employee misconduct, deterring crime, and ensuring compliance with health and safety procedures. Employees must be given prior notice, and any data that is collected must be used and kept only to fulfill its original purpose.
Reference Citations
Employee Data: General Data Protection Regulation, 2016
Employee Monitoring and Surveillance: General Data Protection Regulation, 2016; Labor Code, 2001, No. 311, § 13 (Slovak)
Compensation
Hours of Work
Regular work time is eight hours per day, 40 hours per week.
The maximum number of hours an employee under 16 may work is 30 per week, employees between 16 and 18 years of age 37 1 / 2 .
Employees are entitled to uninterrupted daily rest of 12 consecutive hours and uninterrupted weekly rest of two consecutive days, which should ideally be Saturday and Sunday or Sunday and Monday.
Employees with work shifts longer than six hours are entitled to rest and meal breaks of 30 minutes.
Minimum Wage
Effective for 2025, the national monthly minimum wage is 816 euros, up from 750 euros; and the national hourly minimum wage is 4.69 euros, up from 4.310 euros.
Wage premiums can be calculated as percentage of minimum wage for work on weekends or at night. For example, the premium for working on Sundays for each hour of work is 100 percent of the minimum wage. Premium for working on Saturdays for each hour of work is 50 percent of the minimum wage.
Overtime
Payment for time worked in excess of the weekly norm must generally include a 25-percent premium, although the employee may agree to compensatory time off in lieu of overtime pay. Average weekly working hours including overtime generally cannot exceed 48. The overtime premium for hazardous work must be at least 35 percent.
An employee may be required to work up to 150 hours of overtime in a calendar year and can voluntarily work up to 400 hours.
Employers may enter into agreements with individual senior, managerial or creative employees to include in their base salaries up to 150 hours of overtime in a calendar year.
In addition to their wage, employees are entitled to a premium of at least:
- 50 percent for work on Saturdays,
- 100 percent for work on Sundays,
- 40 percent for night-shift work (defined as work between 10:00 p.m. and 6:00 a.m.), and
- 50 percent for night-shift work in high-risk jobs.
Wage Payment
Wages must be paid by the end of the month following the month in which they were earned unless otherwise agreed to in a collective bargaining agreement or employment contract. Wages must be paid during work time and at the workplace unless otherwise agreed.
Employers must deduct social insurance contributions, public health insurance contributions, additional old-age insurance contributions and advances on tax from employees’ salaries.
After making these required deductions, the employer may withhold at its own discretion only those amounts specified in the Labor Code, such as repayments of advances on salary, unused travel allowances and vacation pay to which the employee is no longer entitled. Other salary deductions may be made only with employee agreement.
Mandatory Bonuses
Although there is no legal obligation, it is customary for employers to pay yearend bonuses to employees in an amount equal to one month’s salary (the “13th month salary”).
Employers with 50 or more employees must provide their workers with contributions for domestic tourism. Employee are entitled to receive a contribution if their employment relationship has lasted for at least 24 months. Upon employee request, the employer must reimburse 55 percent of the eligible expenses, up to a maximum of 275 euros per calendar year. The contribution must only be intended for domestic tourism in Slovakia. The vouchers may also be used by the employee’s family members, as well as by any other person living with an employee in a common household.
Reference Citations
Hours of Work: Labor Code, 2001, No. 311, §§ 85-86, 91 (Slovak)
Minimum Wage: Government of Slovakia (Slovak)
Overtime: Labor Code, 2001, No. 311, §§ 97, 121 (Slovak)
Wage Payment: Labor Code, 2001, No. 311, §§ 130, 131 (Slovak)
Benefits
Vacation
Employees who work a full year for the same employer are entitled to four weeks’ paid annual leave. Employees who work at least 60 days in a calendar year but not the full year are entitled to vacation prorated at one-twelfth of total annual leave entitlement for each month worked. Employees with 15 years’ service or who are at least 33 years old are entitled to a fifth week of vacation. Compensation for unused vacation is available only for days in excess of four weeks. Vacation can be taken in several parts, but at least two weeks must be consecutive.
Holidays
Employees are entitled to the following 15 public holidays with pay:
- Jan. 1: Day of the Establishment of the Slovak Republic
- Jan. 6: Epiphany
- Good Friday
- Easter Monday
- May 1: Labor Day
- May 8: Victory Over Fascism Day
- July 5: St. Cyril and Methodius Day
- Aug. 29: Slovak National Uprising Anniversary
- Sept. 1: Day of the Constitution of the Slovak Republic
- Sept. 15: Day of Our Lady of Sorrows
- Nov. 1: All Saints’ Day
- Nov. 17: Struggle for Freedom and Democracy Day
- Dec. 24: Christmas Eve
- Dec. 25: Christmas Day
- Dec. 26: St. Stephen’s Day
Employers may require employees to work on public holidays only in exceptional cases and following negotiations with employee representatives. On Jan. 1, Easter Sunday and Dec. 25 and on Dec. 24 after 12:00 p.m., an employee cannot agree or be required to work in retail establishments except gas stations, pharmacies, ports and airports, hospitals, transport ticket offices and souvenir shops.
Public holidays are observed on their calendar date. There is no alternative date for public holidays that fall on a weekend.
Employees who are required to work on a public holiday are entitled to a 100 percent increase in pay for the hours worked.
Maternity Leave
In general, female employees are entitled to 34 weeks of maternity leave. The duration is longer in the following cases:
- 37 weeks for a lone female employee or
- 43 weeks if a woman gives birth to two or more children concurrently.
The pregnant employee may start her leave anytime between the sixth and eighth week before the expected delivery. The leave cannot be less than 14 weeks and may not end before six weeks after the date of childbirth.
Employers are not required to pay female workers who are on maternity leave, although the workers may be entitled to maternity pay from the Social Insurance Agency.
Following maternity leave, mothers or fathers may take parental leave until the child’s third birthday. If the child has serious long-term health problems, parental leave is available until the child reaches age 6. The law allows both parents to take parental leave, but only one to be compensated.
Employers cannot terminate employees who are pregnant or on maternity or parental leave. Under the Labor Code, these employees are entitled to other benefits, including irregular working hours if agreed to in advance with the employer, exemption from work that could be hazardous to pregnancy and transfer to another suitable position.
Paternity Leave
Effective Nov. 1, 2022, working fathers are entitled to 14 days paid paternity leave within six months of the birth of their child.
Sick Leave
The employer is required to pay the employee during the first 10 days of sick leave. Thereafter, the employee is entitled to sick pay from the Social Insurance Agency. Short-term pay is 25 percent of the employee’s daily rate of pay for the first three days of sick leave. From the fourth to the 10th day of sick leave, the employer pays the employee 55 percent of his or her daily pay.
Employees are entitled to seven days per year of compensated leave for treatment or assessment in a medical facility.
Other Leave
Parental leave. Following maternity leave, mothers or fathers may take parental leave until the child’s third birthday. If the child has serious long-term health problems, parental leave is available until the child reaches age 6. The law allows both parents to take parental leave, but only one to be compensated.
Adoption leave. Women and men who adopt or foster a child are entitled to maternity and parental leave. Maternity or parental leave of 28 weeks is available to a couple who adopt or foster a child, 31 weeks to a single parent and 37 weeks to a couple who adopt or foster two or more children. Additional parental leave may be taken until the child reaches 3 years of age, 6 years of age if the child is already 3 on the date of adoption.
Marriage leave. Employees are entitled to one day’s paid leave to be married.
Bereavement leave. Employees are entitled to two days’ paid leave following the death of a spouse or a child and another day to attend the funeral. Employees are entitled to one day’s paid leave to attend the funeral of a close relative (e.g., parent, sibling, parent or sibling of spouse or spouse of sibling) and another day if the employee arranges the funeral.
Other reasons for paid leave include blood donation, military service and training or inability to work due to the employer’s actions.
Pensions and Social Security
The legal retirement age is 62. To qualify for a full pension, employees must have contributed to the system for at least 15 years.
Social security also provides death benefit pensions, work accident payments, maternity leave payments and sick leave benefits. Employees contribute 4 percent of their salary to the social insurance program, employers 14 percent.
Workers’ Compensation
The Social Security Insurance Agency provides compensation to employees who suffer work-related injuries and illnesses. Employees contribute 4 percent of their salary to the social insurance program, employers 14 percent.
Reference Citations
Vacation: Labor Code, 2001, No. 311, §§ 101-106 (Slovak)
Holidays: Labor Code, 2001, No. 311, §§ 94, 122 (Slovak); Public Holidays Act, 1993 (Slovak)
Maternity Leave: Labor Code, 2001, No. 311, §§ 166-168 (Slovak)
Paternity Leave: Labor Code, 2001, No. 311, § 169 (Slovak)
Sick Leave: Social Insurance Act, No. 461 of 2003, § 138 (Slovak)
Other Leave: Labor Code, 2001, No. 311, § 169 (Slovak), Labor Code, 2001, No. 311, § 141 (Slovak)
Pensions and Social Security: Social Insurance Act, No. 461 of 2003 (Slovak)
Workers’ Compensation: Social Insurance Act, No. 461 of 2003 (Slovak)
Labor Relations
In General
Employees have the right to form trade unions and works councils, and with certain limited exceptions, all workers have a constitutional right to strike.
In cases where a business is sold or transferred, the successor employer assumes the predecessor’s obligations under any existing collective agreement.
Right to Organize
Employees have the right to form trade unions, and more than one trade union may represent the employees of a single employer.
If an employee’s position in a trade union is directly connected to the performance of tasks for the employer, the activity is considered work performance and the employee is entitled to compensation. Employee representatives cannot be penalized by employers for their union work.
Works Councils
In addition to trade unions, employees may form works councils in enterprises that employ at least 50 employees or elect trustees in enterprises with three to 49 employees.
Dispute Resolution
There are no special arbitration courts and no special mediators in the field of labor law. Slovak law does not allow arbitration tribunals to resolve matters of labor law, which fall within the jurisdiction of general civil courts.
Strikes and Lockouts
All workers—except judges, attorneys general, members of the armed forces and members of fire brigades and rescue teams—have a constitutional right to strike. If a court classifies a strike as illegal, employee participation is also illegal.
Successorship Clauses
In cases where a business is sold or transferred, the successor employer assumes the predecessor’s obligations under any existing collective agreement.
Reference Citations
Right to Organize: Labor Code, 2001, No. 311, § 230 (Slovak)
Works Councils: Labor Code, 2001, No. 311, § 233 (Slovak)
Strikes and Lockouts: Labor Code, 2001, No. 311, §§ 10, 141 (Slovak)
Successorship Clauses: Labor Code, 2001, § 28 (Slovak)
Safety, Health and Security
In General
All employees have the right to a safe and healthy workplace. Employers are obligated to develop a written occupational safety and health policy and an implementation strategy and to appoint one or more employee safety representatives.
Employers are responsible for ensuring their employees are not under the influence of alcohol, narcotics or psychotropic substances during working time.
Workplace Safety and Health
All employees have the right to a safe and healthy workplace. Employers are obligated to develop a written occupational safety and health policy and an implementation strategy and to appoint one or more employee safety representatives. Employers with more than 100 employees must also establish an occupational safety and health committee as a consulting body to evaluate health and safety risks in the workplace and recommend possible remediation.
Drug and Alcohol Use
Employers are responsible for ensuring their employees are not under the influence of alcohol, narcotics or psychotropic substances during working time and that they do not smoke on work premises.
Reference Citations
Workplace Safety and Health: Occupational Safety and Health Act
Drug and Alcohol Use: Occupational Safety and Health Protection Act, 2011, art. 9
Termination
Termination by Employer
The ordinary notice period is one month if the employee has been employed one year or less, two months if the worker has been employed more than one year.
If the employer terminates the employment relationship with the employee because the employer closes or relocates its business, because of other organizational changes or because the employee’s health deteriorates to the point that he or she can no longer perform the job functions, three months’ notice must be given (provided the employee has been employed more than five years).
An employer may terminate a worker’s employment immediately only if the employee:
- was legally convicted of an intentional crime or
- committed a serious violation of labor discipline.
The immediate termination can take place only within two months of when the employer became aware of the reason for termination and within one year of the actual incident.
Notification of termination of employment must be in writing and the reason specified.
Except in certain circumstances, the employer cannot terminate an employee:
- when the employee is considered temporarily incapable of work due to illness or accident,
- when the employee is performing extraordinary service in time of crisis,
- when the employee is pregnant or on maternity leave,
- if the employee is a single mother or father taking care of a child younger than 3 years,
- if the employee is released for exercise of a public position or
- if an employee working night shifts is considered to be temporarily incapable of working at night.
The employer may terminate the employment relationship during a probationary period for any or no reason.
In 2021, the government planned to introduce a new section of the labor code that would allow employers to dismiss employees if they reached the age of 65 and the age for entitlement to a pension. However, Slovakia’s Constitutional Court subsequently ruled that the amendment should not be put into force until further notice.
Effective Apr. 1, 2022, special provisions apply to employees with disabilities.
Termination by Employee
Employees may terminate employment immediately when:
- they are not able to perform the required work without serious threat to health and are not offered a suitable alternative position,
- they are not paid full salary within 15 days of payment being due or
- their life or health is directly endangered.
Notification of termination of employment must be in writing and the reason specified.
Plant Closings and Mass Layoffs
A mass layoff occurs when as employer terminates within 30 days:
- more than 10 employees if the employer employs fewer than 100 but more than 20 employees,
- 10 percent of employees if the employer employs more than 100 workers but fewer than 300 or
- 30 workers if the employer employs more than 300 workers.
The employer is required to provide employees with information concerning the necessity of the layoff at least one month before and to negotiate with the employees’ representatives or spokespersons or directly with each employee to attempt to avoid the layoffs. The Office of Labor, Social Affairs and Family must also be informed. The employer may give notice of termination to employees no sooner than one month from the date of delivery of this information.
Payment on Termination
Employees are entitled to severance pay at least equal to:
- their average monthly earnings if they have worked for the employer at least two but fewer than five years,
- double their average monthly earnings if they have worked for the employer at least five but fewer than 10 years,
- triple their average monthly earnings if they have worked for the employer at least 10 but fewer than 20 years or
- quadruple their average monthly earnings if they have worked for the employer at least 20 years.
In case of termination of the employment relationship by agreement, employees are entitled to severance pay at least equal to:
- their average monthly earnings if they have worked for the employer fewer than two years,
- double their average monthly earnings if they have worked for the employer at least two but fewer than five years,
- triple their average monthly earnings if they have worked for the employer at least five but fewer than 10 years,
- quadruple their average monthly earnings if they have worked for the employer at least 10 but fewer than 20 years or
- quintuple their average monthly earnings if they have worked for the employer at least 20 years.
Employees are entitled to severance pay at least equal to 10 times their average monthly earnings if terminated because of an occupational accident, an occupational disease or maximum exposure to a workplace hazard. Employees injured through intentional violation of known occupational health and safety standards or because they were under the influence of alcohol or drugs are not eligible for severance pay.
A terminated employee rehired by the same or a successor employer before the end of the severance period is required to repay the severance allowance (or a proportionate part of it) unless the employer agrees otherwise.
The employee must be compensated for vacation accrued but not used due to termination of employment.
Unemployment Insurance
Individuals are eligible for unemployment insurance benefits if they have registered with the labor office as a job seeker and have at least two years of contributions in the social insurance system in the last three years.
Unemployment insurance benefits provide 50 percent of the daily assessment basis and are paid for up to six months. The daily assessment basis is the earnings in the two years before unemployment and the total earnings used to calculate contributions.
Funding for the program is as follows:
- employees contribute 1 percent of covered earnings,
- self-employed persons contribute 2 percent of declared earnings,
- employers contribute 1 percent of covered payroll and
- the government finances the remaining portion.
Reference Citations
Termination by Employer: Labor Code, 2001, No. 311, §§ 61, 64, 68 (Slovak)
Termination by Employee: Labor Code, 2001, No. 311, §§ 67, 69 (Slovak)
Plant Closings and Mass Layoffs: Labor Code, 2001, No. 311, § 73 (Slovak)
Payment on Termination: Labor Code, 2001, No. 311, § 76 (Slovak)
Unemployment Insurance: Social Insurance Act, No. 461 of 2003 (Slovak)
Personal Taxes
Residency Requirements
Employees who have a permanent residence in Slovakia or who are physically present in the country for at least 183 days in a calendar year are considered a Slovak tax resident.
Taxable Income
Salaries, capital gains and income from operating a business are subject to income tax. Residents are taxed on their worldwide income, nonresidents on Slovakia-source income only.
Tax Rates
There are two income tax rates that apply in Slovakia:
- 19 percent on income up to 37,981.44 euros and
- 25 percent on income above 37,981.44 euros.
Reference Citations
Residency Requirements: Income Tax Act, 2003, Section 3, definitions
Web References
In English unless otherwise noted.
Law and Regulation
In English or Slovak, as noted.
Antidiscrimination Act (English)
Employment Services Act (English)
Labor Code (Slovak)
Social Insurance Act (Slovak)