Country Guides

Slovakia

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Capital

Bratislava

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Language

Slovak

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Remote workers

78,000 – 130,000

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Currency

€ Euro (EUR)

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Working hours

40 hours

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Public holidays

14 days per year

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Minimum monthly salary

€915

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Tax year

Jan 1 - Dec 31

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Date format

DD/MM/YYYY

Misclassification penalties

Misclassifying employees can result in penalties, back payments for unpaid taxes, social contributions, and fines.

Fun fact

Slovakia has the highest number of castles and châteaux per capita in the world, with more than 180 castles and 400 manor houses.

Employer contributions

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    Employment tax: 36.2%
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    Social security contributions: sickness insurance (1.40%), old age pension (14%), disability insurance (3%), unemployment insurance (1%), guarantee insurance (0.25%), accident insurance (0.80%), health insurance (11%) and reserve fund (4.75%)

EMPLOYER SOCIAL SECURITY CONTRIBUTIONS

Social security contributions: Sickness insurance

Contribution amount: 1.40%

Social security contributions: Old age pension

Contribution amount: 14%

Social security contributions: Disability insurance

Contribution amount: 3%

Social security contributions: Unemployment insurance

Contribution amount: 1%

Social security contributions: Guarantee insurance

Contribution amount: 0.25%

Social security contributions: Accident insurance

Contribution amount: 0.80%

Social security contributions: Health insurance

Contribution amount: 11%

Social security contributions: Reserve fund

Contribution amount: 4.75%

Employee contributions

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    Income tax: 19%-35%
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    Social security contributions: 13.40%

Contribution: Sickness insurance

Employee %: 1.40%

Contribution: Old-age pension

Employee %: 4.00%

Contribution: Disability insurance

Employee %: 3.00%

Contribution: Health insurance

Employee %: 5.00%

INCOME TAX

Gross income: up to 43,983.32

Tax rate: 19%

Gross income: between 43,983.32 and 60,349.21

Tax rate: 25%

Gross income: between 60,349.21 and 75,010.32

Tax rate: 30%

Gross income: above 75,010.32

Tax rate: 35%

Employer of Record in Slovakia

What is an EOR?

An Employer of Record is the legal employer of a worker in Slovakia. As such, the Employer of Record takes care of all Slovakian compliance aspects of employment, including payroll, taxes, statutory benefits, employment contracts and more.

EOR responsibilities

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    Ensuring their employment is compliant with local employment laws
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    Processing local payroll
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    Filing employment related taxes and returns
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    Issuing payslips to the employee
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    Distributing salary payments

How it works

  • Company

    Maintains a direct relationship with the employee, allocates them work tasks, and manages their performance.

  • Boundless

    Takes care of payroll, taxes, benefits, ensuring the employee and the company are compliant with all legal regulations.

  • Employee

    The third party to the agreement, the employee, fulfils all of their obligations as a worker for the company.

Statutory benefits in Slovakia

  • Public health insurance

    The Slovak health system is based on mandatory health insurance, a basic benefits package, and universal population coverage, with selective contracting of providers. Each citizen or resident contributes to the nationalised system through a salary tax (insurance fee). The contribution rates are as follows: ▪ 5% is paid by the employee. ▪ 11% is paid by the employer.

  • Social security

    Slovakia operates a comprehensive social security system covering pensions, sickness, disability, unemployment, maternity and family benefits. Contribution rates are approximately 13.4% paid by employees and 36.2% paid by employers, while self-employed individuals pay both shares (subject to a minimum contribution base).

Common non-mandatory benefits in Slovakia

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    Flexible working hours

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    Remote work options
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    Additional vacation days
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    Performance bonuses or annual bonuses
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    Wellness benefits
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    Private health insurance
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    Professional development
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    Company car allowance or transportation allowance
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Right to equal pay

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Right to receive severance pay

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Right to a healthy & safe workplace

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Protection against unfair dismissal

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Protection from harassment and discrimination

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Right to receive a detailed payslip

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Pay transparency

Paid time off

20-25 days

Sick leave

1-11 days covered by the employer at varying rates, from the 11th covered by the state social insurance system at 55% of income

Maternity leave

34-43 weeks starting between the 8th and 6th weeks before the due date

Parental leave

The minimum leave period is usually one month

Notice periods

Slovak law requires that employees receive a formal notice period before their employment contract is terminated.

Business transfer

In Slovakia, employee protection during a business transfer is regulated by the Slovak Labour Code. Employees automatically transfer to the new employer with their existing employment rights, salary, and conditions preserved, and dismissal solely due to the transfer is not permitted.

Payday

Employees are paid usually at the end of the month or in the following month, depending on the employment contract.

Payment frequency

Employees are typically paid monthly

Employment may be terminated by: mutual agreement, notice of termination, immediate termination or notice of termination during a probationary period. Immediate termination of employment can only happen when the employee has been lawfully sentenced for an intentional criminal offence or has seriously breached labour discipline.

FAQs

In Slovakia, there are four hiring options. You can run payroll from your HQ for short-term arrangements, engage contractors for project-based work, set up a local entity to hire directly, or partner with an Employer of Record. Each path involves different compliance and operational effort. An EOR allows you to hire compliantly in Slovakia without setting up a local entity.

Contractors work well when the relationship is project-based and the person serves multiple clients. If an individual gives their full and undivided attention to your company in Slovakia, employment is the right structure under Slovak law, covering entitlements like paid annual leave, sick leave, and social security contributions. For project-based contractor engagements, Boundless’s Agent of Record (AOR) service handles classification, contracts, and payments compliantly in Slovakia.

HR compliance in Slovakia means your policies and procedures respect all applicable Slovak employment laws and regulations. When you hire in Slovakia, this matters both to safeguard employee rights and to reduce employer risk. Compliance covers labour law, sick leave, annual leave (20-25 days), minimum wage (€915/month), tax credits, and a 40-hour working week. Following these is fundamental for running the business well.

An Employer of Record is the legal employer of the individual in Slovakia for government, tax, and employment purposes. It provides a locally compliant contract, runs payroll, files employment taxes, and manages statutory benefits such as 34-43 weeks of maternity leave and 20-25 days of annual leave. You remain responsible for sourcing workers, managing day-to-day work, and funding payroll each cycle.

Boundless partners with employment lawyers and advisers in each country we operate in, including Slovakia. They ensure employment contracts and onboarding documents comply with the local jurisdiction. We hold detailed discussions on specific norms such as payroll, social protection, data protection, notice periods, and work-from-home regulations. When a sensitive issue arises, our internal team engages the relevant firm promptly.

Both employers and employees in Slovakia pay social security and health insurance contributions. Employers contribute approximately 36.2% of gross salary, while employees contribute around 13.4%. Employees also pay income tax of 19% (or 25% above €43,983). Most payments are calculated and withheld through payroll. Use the salary breakdown calculator for exact figures.

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