Slovakia

Registrations and Establishing an Entity

To employ staff and operate payroll in Slovakia, companies must be registered with:

• The Commercial Register
• The Slovak Tax Office
• The Social Insurance Agency
• The Health Insurance Company of their choice
  
  

A company is typically required to have a legal entity established in order to carry out business in Slovakia.

All businesses must be registered with the Slovak Commercial Register. The legal forms available are: Enterprise or Branch Office of a Foreign Company, Joint Stock Company, Limited Liability Company, Limited Partnership, General Partnership, Cooperative.

The above business entities must be registered to the Slovak Commercial Register and must have the following documents in order to register:

• Trade license issued by the local trade authority, including the name of the person who meets the qualification criteria for engaging in that trade (if applicable)
• Foundation deed and the company’s Article of Association (if applicable)
• Compliance with any minimum capital requirements (if applicable)
  
  

Foreigners are required to hold a temporary residence permit before they can be entered as a statutory representative in the Commercial Register.

Foreign entities may establish:

• A branch
• A limited liability company (s.r.o.)
• A joint-stock company (a.s.)
  
  

A local bank account is required for salary and statutory payments.

Working Week

Standard working time in Slovakia is:

• 40 hours per week
• 8 hours per day (Monday to Friday)
  
  

Employees are entitled to a 30-minute break after working 4 hours; this break is not paid for.

Overtime must be compensated with:

• Minimum 25% premium pay
• Or compensatory time off (1:1 ratio)
  
  

Employees must receive:

• At least 12 hours rest between shifts
• 2 consecutive days off per week
  
  

Working time regulations are governed by the Labour Code.

Tax residents are taxed on worldwide income. Non-residents are taxed on Slovak-source income.

The tax year is the calendar year.

Tax Rates:

• 19% on income up to EUR 47,537.98
  
  
• 25% on income exceeding EUR 47,537.98
  
  
• 35% on certain passive income (e.g., dividends from abroad)
  
  

Solidarity surcharge of 5% applies on income over a defined threshold.

Employers must withhold PIT monthly and file an annual report.

Social Security Contributions (2024)

Total approx.:

• Employer: ~35.8%
• Employee: ~13.4%

All contributions are reported via the ePortal of the Social Insurance Agency and Health Insurance Companies.

Payroll Process

Payroll is processed monthly. Employers must:

• Calculate and withhold tax and social contributions
• Provide itemised payslips
• Pay employees by bank transfer
• Submit monthly declarations to:
  
  
  • Tax Office

• • Social Insurance Agency

• • Health Insurance Company
    
    

Payslip must include:

• Gross earnings
• Allowances and bonuses
• PIT and contribution deductions
• Net salary

Final salary must be paid by the last day of the following month.

Employers file annual tax clearance reports for each employee (Form “Hlásenie”).

Payroll records must be retained for 10 years.

Hiring

The employer must:

• Conclude a written employment contract before the employee starts work
• Notify the Social Insurance Agency at least 1 working day before the start date
• Ensure the employee is covered by a Slovak Health Insurance Company

• ID/passport
• Address
• Bank account
• Tax identification number (if applicable)

Termination

Notice periods vary:

• 1 month (employment <1 year)
• 2 months (1–5 years)
• 3 months (over 5 years)

Severance pay may apply depending on length of service and type of dismissal.

A final payslip and certificate of employment must be provided.

Minimum Wage (2025)

• EUR 750/month gross
• EUR 4.31/hour

Annual Leave

• 20 days per year
• 25 days if employee is over 33 years of age or has dependent children

Employees also receive:

• Paid sick leave
• Maternity leave (34 weeks), parental leave
• 15 public holidays annually

Other benefits may include:

• Meal vouchers or meal card
• Commuting allowance
• 13th salary (voluntary)
• Supplementary pension contributions (voluntary)
  
  

Bonuses and Pay Supplements

• Holiday Bonus (Negotiable): EUR 4.690/hour (100% of the minimum wage per hour)
• Overtime pay for non-risky work: Minimum 25% of average earnings
• Bonuses for work on Saturday, Sunday, for night work and on a holiday are cumulative
• Rounding of bonuses: However, the employer should always round the amounts in favor of the employee, i.e. always upwards. Round to 2 decimal places. Example: 0.938 → 0.94

A visa is an official authorization stamped in a passport or issued as a printed or digital document, granting permission to enter, transit through, or temporarily stay in a specific country.

Visa Types

• Type A Schengen visa: airport transit visa
• Type C Schengen visa: for up to 90 days within any 180-day period
• National visa type D may be issued for long stays >90 days
  
  

A residence permit is a legal document allowing non-citizens to live in a foreign country for an extended period.

Despite the fact that the so-called residence permit is the most common way how a foreigner from outside the EU/EEA or Switzerland can be employed in Slovakia, there are still several cases where it is necessary/possible to obtain a work permit.

A work permit is non-transferable. It is issued for specific employment with a specific employer and it is also binding as to the type of work and place of work.

Non-EU citizens must obtain:

• Temporary Residence Permit for employment
• Work Permit (if required for the position)
  
  

Employers must obtain labor market testing approval before applying for a permit (if applicable).

The process includes:

• Job offer
• Criminal background check
• Proof of accommodation
• Medical clearance
  
  

Processing time is approx. 90 days.

EU/EEA nationals can work in Slovakia without a visa but must register their stay within 30 days.

• All employment contracts and official documentation must be in Slovak.
• The Labour Code regulates employment terms, rest time, termination, and pay.
• Social Insurance and Health Insurance declarations are filed through official online portals.
• Monthly payroll reports must be submitted even when there are no changes.
• Slovak law requires payment of minimum contributions even in months with unpaid leave.
• Audits may be conducted by the Labour Inspectorate or Tax Office.
• Salary must be paid no later than the last calendar day of the following month.
• It is not mandatory to make payments to both employees and the authorities from an in-country bank account.
• Banks are generally open to the public from Monday to Friday, 8am – 5pm. Most banks are closed on a Saturday.

Further Information

For more information, or assistance with Slovakia tax enquiries please contact: gi@activpayroll.com

About This Payroll and Tax Overview

Please note that this document gives general guidance only and should not be regarded as an authoritative or complete statement of the law, regulations or tax position in any country. You should always seek specific advice for each specific situation. This document should not be relied upon as professional advice and activpayroll accepts no liability for reliance on its contents.