Global HR Compliance in Slovak Republic 2025

Employing staff in Slovakia is governed primarily by the Labour Code (Act No. 311/2001 Coll.), together with legislation on social insurance, health insurance, and related tax regulations. Employers entering the Slovak market must align with strict requirements on employment contracts, working time, leave entitlements, and termination rules.

Compliance is essential not only for companies establishing a local entity, but also for those engaging staff through an Employer of Record or via contractor arrangements. Slovak authorities closely monitor employment relationships for signs of employee misclassification, and tax rules on permanent establishment can bring unexpected liabilities for foreign firms.

This guide sets out the practical obligations of employers in Slovakia across contracts, termination, working time, benefits, and leave. It also highlights available hiring models and the compliance risks attached to each.

Employment Agreements

All employment in Slovakia must be based on a written employment contract that sets out the core particulars. These include the type of work, the place of performance, the date of commencement, the wage and its payment schedule, working hours, annual holiday entitlement, and the length of notice. If these essentials are missing, the agreement is considered incomplete and open to challenge.

Permanent contracts

The indefinite, permanent contract is the default form of employment. Unless the contract expressly states otherwise, employment is presumed to be permanent. Permanent contracts provide the strongest security of tenure and are the baseline against which other forms are assessed.

Fixed-term contracts

The Labour Code allows fixed-term employment, but subject to strict limitations:

• A fixed-term contract may last for no longer than two years.
• Within this two-year period, it can be extended or renewed only twice.
• If the fixed-term nature is not expressly stated, the law presumes the relationship to be indefinite.
• Further use beyond these limits is lawful only in specific cases, such as seasonal work or substituting for an absent employee.

Probationary periods

Probation may be included but must comply with statutory ceilings:

• Three months for most employees.
• Six months for senior managers reporting directly to a statutory body, or to its immediate deputies.
• In the case of fixed-term employment, probation cannot exceed half of the agreed contract length.
• Once set, probation cannot be unilaterally extended, except where the employee’s own absence has interrupted it.

Collective bargaining

Collective agreements exist at company and sectoral level. Both multi-employer and single-employer agreements are legally binding, and where a sectoral agreement is extended, it can cover all employers in the sector. There is no national-level system. Collective agreements apply equally to union and non-union employees and can provide improved conditions on pay, leave, or working hours beyond the statutory minimums.

Termination of Employment

Employment in Slovakia may only be terminated in accordance with the Labour Code. Both employers and employees may end the relationship, but employers must rely on specific statutory grounds. Dismissals must be given in writing and are valid only when delivered to the employee. Payment in lieu of notice is not permitted under Slovak law; instead, the notice period must run its course unless termination is immediate for cause.

Lawful grounds for dismissal

An employer may dismiss an employee only for defined reasons, such as:

• winding up or relocation of the employer, where the employee does not agree to a change of working conditions;
• redundancy following an organisational or technical change;
• long-term loss of medical fitness, recognised occupational disease, or overexposure at work as determined by a medical opinion;
• failure to meet statutory or internal job requirements, or persistent underperformance despite written notice to improve;
• disciplinary breaches that justify dismissal, including repeated less serious breaches if the employee has been warned in writing within the previous six months;
• reasons that would justify immediate termination (such as conviction for an intentional criminal offence).

Protected periods

Certain categories of employees cannot be dismissed while they are in a protected period. These include:

• employees certified as temporarily incapable of work due to illness or injury, unless caused intentionally or under the influence of alcohol or narcotics;
• employees summoned for extraordinary duties in a crisis situation;
• pregnant women, employees on maternity or parental leave, and single parents caring for a child under three;
• employees released for compulsory military or public duties;
• employees found medically unfit for night work after performing night duties.

Notice periods

The minimum notice period depends on length of service and the reason for termination.

• When notice is given by an employee: at least one month if service is under one year, or two months if service is one year or more.
• When notice is given by the employer for redundancy, relocation, or health reasons: one month for under one year of service, two months for between one and five years, and three months for five years or more.
• In other dismissal cases, the notice period is one month for less than one year of service, and two months for one year or more.

Severance pay

Employees dismissed for redundancy, relocation, or statutory health reasons are entitled to severance, the amount of which depends on the length of service.

• One month’s average earnings for service of at least two years but less than five.
• Two months’ average earnings for five to ten years.
• Three months’ average earnings for ten to twenty years.
• Four months’ average earnings for twenty years or more.

If the employment is ended by mutual agreement for these same reasons, higher compensation applies:

• One month’s earnings for service of at least two years.
• Two months’ earnings for two to five years.
• Three months’ earnings for five to ten years.
• Four months’ earnings for ten to twenty years.
• Five months’ earnings for service over twenty years.

Working Time, Overtime, and Public Holidays

The Slovak Labour Code regulates working hours closely, including standard weekly limits, overtime ceilings, rest periods, and holiday observance. Employers must manage rosters and working time records to demonstrate compliance.

Standard weekly hours

The normal working time in Slovakia is 40 hours per week, usually spread over five days. In certain roles involving shift work or hazardous duties, lower limits may apply. The maximum weekly working time, including overtime, cannot exceed 48 hours on average when measured over the applicable reference period.

Overtime limits and compensation

Overtime may be ordered by the employer only within statutory limits:

• An employer can require up to 150 hours of overtime per calendar year.
• By written agreement with the employee, overtime may be increased to a maximum of 400 hours annually.
• Overtime must not exceed an average of eight hours per week when measured over a four-month reference period, unless a longer period is agreed with employee representatives (up to twelve months).

Employees performing overtime are entitled either to time off in lieu or to an overtime premium. The statutory minimum is 25 per cent of average earnings, or 35 per cent for hazardous work.

Rest breaks and daily/weekly rest

Employees are entitled to a break for meals and rest after a maximum of six hours’ continuous work, or after four and a half hours if under 18. Daily rest between shifts must be at least 12 consecutive hours (eight for employees over 16 in continuous operations). Weekly rest must provide at least 24 consecutive hours, usually combined with daily rest to make 48 consecutive hours per week.

Public holidays

Slovakia recognises fifteen public holidays each year. Employees are not obliged to work on these days unless operations cannot be interrupted. Where work is performed on a public holiday, employees are entitled to both their regular pay and a premium of at least 100 per cent of average earnings, or compensatory time off.

The official public holidays are:

• 1 January – Day of the Establishment of the Slovak Republic
• 6 January – Epiphany
• Good Friday and Easter Monday (movable)
• 1 May – Labour Day
• 8 May – Victory over Fascism Day
• 5 July – St. Cyril and Methodius Day
• 29 August – Slovak National Uprising Anniversary
• 1 September – Constitution Day
• 15 September – Day of Our Lady of Sorrows
• 1 November – All Saints’ Day
• 17 November – Struggle for Freedom and Democracy Day
• 24, 25, and 26 December – Christmas Eve and Christmas holidays

Leave Entitlements

Annual leave

The minimum statutory entitlement is four weeks per year. Employees who reach the age of 33 during the calendar year, or those permanently caring for a child, are entitled to at least five weeks. Certain categories of education staff, such as teachers and headmasters, are entitled to eight weeks of annual leave. Entitlement accrues proportionally if the employee works for at least sixty days in the calendar year. Additional days may be agreed in the employment contract or set by collective agreement.

Sick leave

Employees unable to work due to illness or injury are entitled to sick pay. During the first ten days, the employer covers income reimbursement: 25 per cent of the assessment base for days one to three, and 55 per cent for days four to ten. From day eleven onwards, sickness benefits are paid by the Social Insurance Agency at 55 per cent of the daily assessment base, for a maximum of fifty-two weeks.

Maternity leave

Female employees are entitled to thirty-four weeks of maternity leave. A single mother is entitled to thirty-seven weeks, and if two or more children are born at the same time, the entitlement extends to forty-three weeks. Leave usually begins six weeks before the expected due date. During maternity leave, benefit is paid at seventy-five per cent of the daily assessment base, provided the mother has been insured for at least 270 days within the previous two years.

Paternity leave

If the mother does not claim maternity benefit, or once her entitlement ceases, the father can take over and receive benefit. The length of leave is twenty-eight weeks in general, extended to thirty-one weeks for a single father and thirty-seven weeks if caring for twins or multiple children.

Parental leave

After maternity or paternity leave, either parent may take parental leave until the child reaches three years of age. In cases where the child requires special care, parental leave may be extended until the child’s sixth birthday.

Employee Benefits and Contributions

Statutory benefits and contributions

Employers in Slovakia must provide certain benefits and make mandatory contributions to the social and health insurance systems. Social insurance covers pensions, sickness, unemployment, injury, and disability, while health insurance is managed separately. Both employer and employee contributions are compulsory, with employers bearing the larger share. Registration with the authorities must be completed before an employee starts work, and contributions are reported and paid monthly.

Employers must also provide meals during working time. This can be arranged through meal vouchers, a meal allowance, or an in-house canteen. The employer is obliged to contribute a minimum statutory portion of the meal cost, which is regularly adjusted by legislation.

Other mandatory benefits include entitlement to paid public holidays, statutory annual leave, sick leave reimbursement, and maternity, paternity, and parental leave as defined in the Labour Code and social insurance legislation.

Market-standard non-mandatory benefits

In addition to statutory obligations, many Slovak employers offer supplementary benefits to remain competitive in attracting and retaining staff. Common examples include:

• company cars for business and private use,
• mobile phones and laptops,
• contributions to supplementary pension schemes,
• private health insurance or premium medical care,
• additional paid leave,
• flexible or hybrid working arrangements,
• cultural, sports, or wellness allowances.

The treatment of such benefits for tax and social security purposes must be considered carefully, as most benefits in kind are subject to employee taxation and employer contributions.

Hiring Models in Slovakia

Direct employment via local entity

Employers that intend to establish a long-term presence in Slovakia usually set up a local subsidiary or branch. This requires company registration, tax registration, and enrolment with the social insurance and health insurance authorities. The local entity is the legal employer and is responsible for payroll, tax withholding, contributions, and compliance with the Labour Code. This model provides full control but demands time, investment, and local administration.

Employer of Record (EOR) employment

An Employer of Record arrangement allows a foreign company to engage staff in Slovakia without setting up its own entity. The EOR becomes the legal employer of record, signing compliant Slovak employment contracts, processing payroll, and handling all statutory contributions. The worker carries out duties for the client company under a service agreement. This structure enables rapid hiring and reduces administrative overhead while still ensuring compliance with Slovak labour and tax law.

Contractor engagement and misclassification risk

Foreign companies sometimes engage Slovak individuals as independent contractors rather than employees. Contractors typically work as sole traders (živnostníci) or through their own companies. While lawful, this model carries risk if the contractor is in practice working like an employee, for example, under direct supervision, with fixed working hours, and dependent on a single client. In such cases, authorities may reclassify the contractor as an employee, triggering back payments of taxes, social insurance, and employment benefits, as well as penalties for misclassification.

Permanent Establishment risk

Another risk arises from tax law. If contractors or employees in Slovakia habitually conclude contracts on behalf of the foreign company, or if there is a fixed base of business such as a home office regularly used for company activities, this can create a permanent establishment. A Slovak permanent establishment obliges the foreign company to pay Slovak corporate income tax and comply with local reporting obligations. Employers should carefully assess whether their activities risk crossing this threshold.

Intellectual property ownership

Intellectual property created by employees in Slovakia usually vests in the employer under statute, subject to fair remuneration rules. For contractors, the position is different: IP rights remain with the contractor unless expressly assigned by contract. For businesses relying on Slovak talent to develop software, designs, or other creative works, clear contractual IP assignment is essential when working with contractors. Using EOR or direct employment provides stronger automatic protection of IP ownership.

Employer of Record Services in Slovakia

Acumen International acts as the legal employer for your staff in Slovakia, allowing you to place local or expatriate employees without opening a Slovak entity. Our service covers compliant employment contracts, payroll and statutory reporting, administration of social and health insurance, and alignment with collective agreements where relevant. We also support benefits structuring in line with Slovak practice, ensuring your packages are competitive yet compliant.

Employer responsibilities retained by you

You remain responsible for the strategic and operational management of your workforce. This includes setting job scopes, supervising day-to-day work, determining pay levels and bonuses, and enforcing company policies such as confidentiality and IP protection. Acumen manages the legal and administrative side; you direct performance and business outcomes.

Immigration support

Where non-EU nationals are employed, we provide end-to-end immigration assistance. This includes right-to-work assessments, sponsorship processes, coordination with Slovak authorities, and dependent visa applications. We ensure employees are onboarded only when immigration compliance is in place, reducing risk of penalties or delays.

Risk and HR compliance controls

We ensure employment relationships are structured in line with the Slovak Labour Code, covering notice and severance obligations, protected categories, working-time rules, and statutory leave. Payroll and contributions are audit-ready, with records maintained to withstand scrutiny from tax, labour, or social security authorities. Contractor engagements can also be reviewed and transitioned into compliant employment where risk of misclassification exists.

Typical use cases

Employers often rely on Acumen International’s EOR solution in Slovakia when direct local incorporation is impractical or when contractor engagement creates risk. The most frequent situations include:

• Hiring without local incorporation – foreign companies needing staff in Slovakia but wishing to avoid the cost and delay of establishing a local entity. EOR allows compliant hiring while entity registration is deferred or bypassed altogether.
• Contractor conversion – individuals working as sole traders (živnostníci) may, in practice, function as employees. Converting them into employment through EOR eliminates misclassification and permanent establishment risk.
• Market testing and short-term projects – businesses assessing Slovakia as a regional base can employ staff quickly without committing to a full legal presence.
• Specialist relocation – transferring key talent, often with dependants, where immigration procedures, payroll, and statutory benefits must be managed securely.
• Post-M&A or restructuring transitions – EOR provides continuity for Slovak employees during mergers, acquisitions, or internal reorganisations, avoiding legal gaps in employment.
• Regional expansion – Slovakia engaged as part of a wider Central or Eastern European rollout, ensuring consistent compliance across multiple jurisdictions.

Whether you need to relocate a specialist with dependants, convert contractors into employees, or hire locally without opening a Slovak entity, Acumen International provides compliant pathways. Get in touch to explore the best model for your workforce.