Employer of Record in Slovakia

Hiring independent contractors has boomed in popularity because of the cost savings and flexibility they offer. It can be a great option if you require niche skills or short-term project support. Contractors allow businesses to access specialized skills quickly, without the time and cost of setting up a local entity.

However, it’s important to know the limits of this model: contractors are not a substitute for full-time employees. Relying on them for ongoing, long-term roles can create serious compliance risks, including employee misclassification, which can lead to fines, back taxes, and reputational damage.

Playroll’s contractor management solutions make it simple to compliantly engage, onboard, and pay contractors around the world. We provide clear visibility into agreements, streamline payments, and reduce compliance risks – so you can focus on getting the work done. And when you’re ready to take the next step, we can help seamlessly convert contractors into full-time employees through our global Employer of Record service.

Businesses can only operate smoothly in Slovakia if they comply with local labor laws including drafting compliant employment contract agreements and meeting taxation and payroll obligations. Learn more about the employment laws and regulations in Slovakia below, to avoid any compliance issues.

Employment Contract Requirements

In Slovakia, employment agreements must be in writing, provided to the employee on their first day, and both parties retain a copy. By default, agreements are considered permanent, but fixed-term contracts up to 2 years are allowed. Basic employment information must be included in all contracts, such as:

• Identification of both parties
• Starting date (and duration for employment contracts)
• Workplace and working hours
• Job type and description
• Basic salary and payment details (including compensation or benefits unless indicated in a collective agreement)
• Total number of holidays
• Notice periods for termination
• Probation period (if applicable)

Onboarding Process

We can help you get a new employee started in Slovakia quickly, with a minimum onboarding time of just 1-2 working days. The timeline starts once the employee submits all required information onto the Playroll platform and completes any necessary local authority registrations.

For non-nationals, the Right to Work assessment (if applicable) may add up to three extra days. Additional time may be needed for follow-ups on this assessment. Please note, payroll cut-off dates can impact the actual start date. Playroll's payroll cut-off date is the 10th of each month unless otherwise specified.

Working Hours in Slovakia

The standard workweek in Slovakia consists of 40 hours, spread over of 8 hours daily. The average weekly working time including overtime must not exceed 48 hours.

Overtime in Slovakia

In Slovakia, overtime, as outlined in employment contracts or collective agreements, is compensated at 125% (135% if hazardous work) of the average salary for hours beyond the 40-hour workweek. Public/ State holidays are compensated at 200%. For work on Saturday, an employee is entitled to additional pay of at least 1,79 EUR/hour in addition to the wage earned. For work on Sunday, an employee is entitled to additional pay of 3,58 EUR/hour, in addition to the wage earned.

For night work, an employee is entitled to at least 1,43 EUR/hour, and in the case of an employee performing hazardous work of at least 1,79 EUR/hour, in addition to the wage earned. Executive and C-level employees are exempt from overtime regulations.

Probation Period in Slovakia

Probation periods in Slovakia are restricted to 3 months for operational positions and 6 months for managerial roles.

Employment laws in Slovakia can be intricate, and even unintentional mistakes in contracts, benefits, or termination processes can carry legal and reputational consequences. With an Employer of Record, you gain a local partner that ensures every hire is compliant. The EOR takes care of drafting compliant contracts, processing accurate payroll, managing contributions to statutory benefits, and handling lawful terminations if needed, all according to local employment standards.

This level of protection is especially valuable when expanding into new or unfamiliar regions. Instead of using time and resources to build in-house legal knowledge, you gain immediate access to local expertise. The EOR keeps you ahead of regulatory updates and shields your company from potential compliance gaps, so you can confidently hire and manage employees while minimizing risk. For hiring managers and founders, it's the difference between hiring with uncertainty and building your team on a legally sound foundation.

Operating payroll in Slovakia requires understanding and adhering to various tax obligations, including income tax, social security, and health insurance contributions. Employers must ensure timely and accurate calculations, submissions, and payments to remain compliant.

Payroll calculations involve employee contributions of 9.4% to social security and 4% to health insurance, while employers contribute 24.4% and 11% respectively, plus an additional 0.8% for accident insurance. Income tax is withheld at progressive rates: 19% for annual income up to €100,000 and 25% for income above that.

Using payroll management software like Playroll can help employers consolidate payroll data and stay compliant in Slovakia.

When you’re scaling quickly, setting up local payroll systems in each new country slows you down. In Slovakia, the administrative load can include government registration, benefits management, and accurate, on-time payment delivery. An EOR gives you a plug-and-play solution that handles all of this while your internal team stays focused on growth, not red tape.

Key Ways an EOR Supports Payroll in Slovakia:

• Rapid Payroll Setup: Onboards employees quickly with ready-to-go infrastructure.
• End Administration: Handles salary, tax, and benefits with no extra internal resources.
• Vendor Simplicity: Consolidates payroll across countries for centralized oversight.
• No Entity Required: Operates legally, saving your business the time and resources needed for local incorporation.

In Slovakia, work permits and visas are essential for employers hiring foreign workers. The process involves submitting applications, conducting labor market tests, and ensuring compliance with immigration laws. Key visa types include the Single Permit, which combines work and residence authorization, the EU Blue Card for highly skilled workers, and the Intra-Company Transfer Permit for multinational employees.

Seasonal Employment Permits are also available for temporary roles. Employers must meet specific requirements, including proof of qualifications, health insurance, and accommodation arrangements, to sponsor work permits or visas successfully. Processing times range from 20 to 90 days, with work permits typically issued within 20 working days and residence permits taking up to 90 days.

Renewals are allowed for up to two years. Understanding these processes and ensuring compliance is vital for employers hiring internationally in Slovakia.

Mandatory Leave Entitlement in Slovakia

The annual leave entitlement in Slovakia is 20 days for a full time worker who is less than 33 years old, and 25 days for employees who are 33 years old or older. These can include public holidays on top of that or within those days, which would otherwise be unpaid.

Public Holidays In Slovakia

Employees in Slovakia are entitled to pay for the following 15 public holidays:

Paid Time Off in Slovakia

Annual leave in Slovakia is accrued at the start of the year and can be carried over to the next year, but it must be utilised within the same year to avoid forfeiture. The accrual and entitlement generally depend on the employee's length of service and the specific job sector:

• Employees below 33 years old: 4 weeks (20 days) annual leave
• Employees above 33 years old: 5 weeks (25 days) annual leave
• Employees permanently taking care of a child: 5 weeks annual leave
• Employees with specific professions (e.g. teachers): 8 weeks annual leave

Maternity Leave In Slovakia

Pregnant employees are entitled to 34 weeks of paid maternity leave (43 weeks for multiple births and 37 weeks for single mothers) in Slovakia. Maternity leave must start between 6 and 8 weeks before the due date, lasting a minimum of 14 weeks by law (without ending prior to 6 weeks after childbirth). The Social Security agency compensates at 75% of the regular daily pay.

Paternity Leave In Slovakia

In Slovakia, fathers are entitled to 2 weeks (14 days) paid paternity leave which must be taken within 6 weeks after childbirth. This paternity leave is paid at 75% of the father's average daily earnings by the Social Insurance Agency (Sociálna Poisťovňa), not the employer. Single fathers, responsible for the care of the newborn child, are entitled to 31 weeks of parental leave, compensated by the Social Security agency at 75% of the father's average daily earnings (capped).

Sick Leave In Slovakia

In Slovakia, sick leave is compensated by the employer at 25% of the regular pay rate for the first 3 days and at 55% from the 4th to the 10th day. From the 11th day onward, the Social Insurance Agency covers 55% of the employee's regular pay rate paid up to a maximum of 52 weeks. Doctor authorisation is necessary for eligibility.

Parental Leave In Slovakia

Parents or guardians in Slovakia have the option to request parental leave until the child reaches 3 years old (but cannot be taken in conjunction with maternity or paternity leave). In cases where the child has a long-term health condition, parental leave can be extended until the child turns 6 years old. The parental allowance during this period is provided by the Central Office of Labour Social Affairs and Family.

Civic Duty Leave

In Slovakia, an employer is required to grant unpaid leave to allow an employee to fulfil their civic duties.

Military Service Leave

In Slovakia, employees are granted paid military service leave, and the compensation is provided directly by the military authority.

For startups and small teams, managing global employee benefits isn’t just complex, it’s a full-time job. In Slovakia, understanding what benefits are required, how to deliver them, and how to stay compliant can be overwhelming, especially without local HR expertise. An Employer of Record removes that pressure by taking complete ownership of benefits administration, so you don't have to become an expert in local employment law.

Whether it’s healthcare contributions, pension enrollment, or statutory leave, the EOR ensures everything is delivered accurately and on time. They navigate any country-specific nuances, keep up with legal changes, and ensure each benefit is properly tracked and documented. For founders, that means fewer distractions and more time to focus on growth. Your employees get the security and support they expect from a local employer, and you get to scale your team in Slovakia without building complex infrastructure or worrying about compliance missteps.

Termination Process in Slovakia

In Slovakia, terminations generally require prior notice, and either party has the right to terminate the employment relationship with or without cause. Acceptable terms for termination include:

• Voluntary employee resignation
• Mutual agreement
• Unilateral decision by employer (based on probation period, objective grounds, disciplinary reasons, or unsuitability for the job)
• Contract expiration

Notice Period in Slovakia

The minimum notice period in Slovakia is 1 month. A written notice of termination must be provided at least 3 days before the exit date during the probation period. The notice period may also depend on the employee's length of service:

• Less than 1 year of service: 1 month notice
• 1-5 years of service: 2 months notice
• More than 5 years of service: 3 months notice

Severance in Slovakia

In Slovakia, severance pay is contingent on the employee's length of service and the type of termination. Severance pay may be provided in cases of termination due to company dissolution or relocation (if the employee refuses to move), redundancy or inability to perform duties due to health reasons. Employees who are terminated with notice are entitled to a minimum severance pay as follows:

• Employed for at least 2 years but less than 5 years: 1 month severance pay
• Employed for at least 5 years but less than 10 years: 2 months severance pay
• Employed for at least 10 years but less than 20 years: 3 months severance pay
• Employed for more than 20 years: 4 months severance pay