Employer of Record Guide in 

Slovakia

Vacation Leave

Slovak employees are entitled to paid annual leave based on their age and length of service:

Additional Leave: Employees may receive extra vacation days for:

• Difficult working conditions
• Shift work or irregular hours
• Long service with the same employer

Scheduling: Employees must take at least 2 weeks of continuous vacation during the calendar year. Vacation must be taken within the calendar year or by March 31 of the following year.

Sick Leave

Slovakia provides comprehensive sick leave coverage:

First 10 Days:

• Days 1-3: No compensation (waiting period)
• Days 4-10: 55% of daily assessment base, paid by employer

From Day 11: 55% of daily assessment base, paid by social insurance

Maximum Duration: Up to 52 weeks for the same illness, with medical certification required.

Maternity Leave

• Duration: 34 weeks total (can be extended to 37 weeks for single mothers)
• Timing: Can begin 6-8 weeks before expected delivery
• Compensation: 75% of daily assessment base for first 28 weeks, then 60%
• Job Protection: Position must be held open during leave period

Parental Leave

• Duration: Until child reaches 3 years of age (can be shared between parents)
• Compensation: Parental allowance from social insurance (amount varies by family income)
• Flexibility: Can be taken part-time while working reduced hours

Paternity Leave

• Duration: 15 working days within 6 weeks of child's birth
• Compensation: 75% of daily assessment base
• Flexibility: Can be taken continuously or in separate periods

Other Statutory Leave

Summary

Termination Types

Termination by Employer:

• With Notice: Standard termination requiring notice period
• Immediate Termination: For serious misconduct only
• During Probation: Simplified process with shorter notice

Termination by Employee:

• Resignation: Employee-initiated with notice period
• Immediate Termination: In cases of employer breach

Notice Period Requirements

Notice periods depend on length of employment:

Notice Period Rules:

• Notice must be given in writing
• Notice period begins the first day of the month following delivery
• Employee continues working and receiving salary during notice period

Severance Pay

Severance pay is required in specific circumstances:

Organisational Changes: When position is eliminated due to:

• Company restructuring
• Economic reasons
• Technological changes

Severance Amounts:

• Less than 2 years: 1 month's salary
• 2-5 years: 2 months' salary
• 5-10 years: 3 months' salary
• 10-20 years: 4 months' salary
• More than 20 years: 5 months' salary

Protected Employees

Certain employees have enhanced protection against termination:

• Pregnant women and mothers with children under 3 years
• Employees on sick leave
• Employee representatives and union officials
• Employees approaching retirement age

Final Pay Requirements

Employers must provide final settlement within 15 days of employment termination, including:

• Outstanding salary
• Unused vacation pay
• Overtime compensation
• Any applicable severance pay

Work Certificate

Upon termination, employers must provide a work certificate (pracovné osvedčenie) containing:

• Employment period
• Job position and duties
• Reason for termination (if requested by employee)

National Public Holidays

Slovakia observes the following public holidays:

Holiday Pay Rules

Compensation: Employees receive their average daily earnings for public holidays that fall on working days.

Work on Holidays: If employees work on public holidays:

• They receive their regular wage plus 100% premium
• Alternative: Regular wage plus compensatory time off

Holiday During Leave: If a public holiday falls during vacation, the vacation day is not counted against annual leave entitlement.

Required Documents for Employment

Employment Contract: Must include:

• Job description and duties
• Salary and benefits
• Working hours and location
• Probation period (if applicable)
• Notice periods

Employee Documentation:

• Valid identification (ID card or passport)
• Social security number
• Tax identification number
• Bank account details for salary payments
• Educational certificates (if required for position)

Work Permits & Visas

EU/EEA Citizens: No work permit required, can work freely in Slovakia.

Non-EU Citizens: Must obtain:

• Residence permit for employment purposes
• Work permit (unless exempt)
• Temporary residence permit

Blue Card: Available for highly skilled non-EU workers with university degrees.

Language Requirements

• Official Language: Slovak is the official language
• Contracts: Must be in Slovak unless employee agrees to another language
• Workplace Communication: Slovak is typically required, though English may be acceptable in international companies

Background Checks

• Criminal Record Check: May be required for certain positions (education, healthcare, finance)
• Medical Examinations: Required for specific roles or working conditions
• Reference Checks: Common practice but not legally mandated

Data Protection Compliance

Slovakia follows EU GDPR requirements:

• Employee consent required for data processing
• Clear privacy policies must be provided
• Data retention limits must be observed
• Employee rights to access and correct personal data

Probation Period

• Maximum Duration: 3 months for standard positions, 6 months for managerial roles
• Termination: Either party can terminate with 1 week notice during probation
• Extension: Not permitted beyond maximum duration

Onboarding Timeline

Worker Classification

Slovak law distinguishes between employees and independent contractors:

Employees (Zamestnanci):

• Work under employer supervision and control
• Use employer's tools and equipment
• Receive regular salary with social benefits
• Protected by Labour Code

Independent Contractors (SZČO):

• Work independently with minimal supervision
• Use own tools and bear business risk
• Invoice for services provided
• Governed by Commercial Code

Misclassification Risks: Incorrectly classifying employees as contractors can result in:

• Back payment of social contributions
• Tax penalties
• Labour law violations

Trade Unions & Collective Bargaining

• Union Membership: Voluntary, with approximately 12% of workforce unionised
• Collective Agreements: Can be negotiated at company, sector, or national level
• Employee Representation: Works councils required in companies with 50+ employees
• Strike Rights: Legal but subject to specific procedures and limitations

Cultural Considerations

Communication Style:

• Direct but polite communication preferred
• Formal address (using titles) common in initial interactions
• Punctuality highly valued

Work-Life Balance:

• Standard business hours: 8:00-17:00
• Lunch breaks typically 30-60 minutes
• August vacation period widely observed

Professional Development:

• Continuous learning valued
• Language skills (especially English and German) advantageous
• Technical certifications respected

Remote Work Framework

Slovakia has embraced remote work, especially post-COVID:

Legal Framework:

• Home office arrangements must be agreed in writing
• Employer responsible for occupational health and safety
• Equipment and utilities typically employer's responsibility

Tax Implications:

• Home office expenses may be tax-deductible
• Cross-border remote work requires careful tax planning

Technology Requirements:

• Reliable internet infrastructure generally available
• GDPR compliance essential for data handling

What Borderless AI Handles

When you hire through Borderless AI in Slovakia, we manage:

• Employment contract preparation and compliance
• Payroll processing and tax withholding
• Social insurance registration and contributions
• Local HR support and employee relations
• Compliance monitoring and updates
• Termination procedures and documentation