In Slovakia, the base minimum wage is EUR 623 per month. The minimum monthly wage changes according to the degree of work intensity. There are 6 classes of work intensity.

The individual income tax ranges from 19% to 25%. Income tax is calculated according to gross annual income.

The employer cost is generally estimated at 36% of the employee salary.

• Social Insurance - 25.2%
• Health Insurance - 10.0%
• Daily working meal voucher - EUR 61.82
• Work from home allowance - EUR 50

Standard working hours are 8 hours per day, 40 hours per week. The standard workweek is from Monday to Friday.

Overtime payment is not mandatory and may be included in the salary or granted as leave. Hours outside of standard work hours are considered overtime.

Pregnant employees who have worked for 60 consecutive days with the same employer are entitled to 34 weeks of paid leave. Six to eight weeks must be taken before the child's birth. 

Social Security pays 75% of the daily measurement base for this time. The daily measurement base is calculated as: sum of the gross wages from the previous year divided by 12 months divided by 365 days multiplied by the number of days of maternity leave. The maximum daily payment for maternity leave is €55.87.

The employee can’t extend leave.

Employees that are caring for a child and have contributed to Social Security for 270 days are entitled to 2 weeks of leave. Leave must be taken within six weeks of the child's birth.

Social Security pays 75% of the daily measurement base for this time. The daily measurement base is calculated as: sum of the gross wages from the previous year divided by 12 months divided by 365 days multiplied by the number of days of maternity leave. The maximum daily payment for maternity leave is €55.87.

The employee may also apply for “Maternity” leave and divide their parental leave into paternity leave and maternity leave. An additional 26 weeks of maternity leave (for caring for one child) can be taken within three years of the child's birth. This can only be claimed after a six-week period from childbirth, provided the mother is no longer receiving maternity benefits or parental allowance from the Office of Labor, Social Affairs, and Family.

Employees are entitled to up to 3 years of parental leave until the child reaches the age of three. Either parent can take parental leave. Social Security will pay EUR 275.90 per month during this period.

Employees can’t extend parental leave.

Employees are entitled to paid sick leave for up to 52 weeks. This leave is paid at different rates and by different payers depending upon length:

Terminations must respect complex rules and the rules of an employee’s employment country. The off-boarding is always handled by the Employer with the primary stakeholders. It may include ad-hoc fees as well as required or recommended steps on specific termination cases.

Terminations in Slovakia can be terminated by either party with or without cause providing written notice.

Compliant terminations include:

• Voluntarily by the employee
• By mutual agreement
• Unilaterally by the employer based on:
  • Probation period
  • Objective grounds
  • Disciplinary dismissal
  • Performance due to unsuitability for the job
• By the expiration of the contract

Notice will depend on the length of employment and if the employee resigns or is dismissed.

• Termination by the employer:

  • 30 days for up to one year of employment
  • 60 days for one to five years of employment
  • 90 days for over five years of employment

• Termination by the employee:

  • 30 days for up to one year of employment
  • 60 days for more than one year of employment

Only required if terminating due to redundancy:

• 2 to 5 years of service: 1 month’s salary 
• 5 to 10 years of service: 2 months’ salary
• 10 to 20 years of service: 3 months' salary
• More than 20 years of service: 4 months' salary

Both full-time and part-time employees are entitled to 20 working days of paid time off (PTO) a year. PTO and accrual rates vary depending on the age of the employee.

Slovakia celebrates 15 national holidays based on the location of the employee. National public holidays include:

1. Day of the Establishment of the Slovak Republic
2. Epiphany
3. Good Friday
4. Easter Monday
5. Labour Day
6. Victory in Europe Day
7. Saints Cyril and Methodius Day
8. Anniversary of the Slovak National Uprising
9. Day of Constitution of the Slovak Republic
10. Feast of Our Lady of Sorrows
11. All Saints' Day
12. Struggle for Freedom and Democracy Day
13. Christmas Day
14. The First Christmas Holiday
15. The Second Christmas Holiday

Contracts must be in Slovak and can be bilingual. They must be in writing and signed by both parties, and the employee and employer must keep a signed copy. A contract must include:

• Name
• Start date
• Length of the employment
• Job description
• Termination conditions