Slovakia
Remuneration of public sector employees
Impact date: 1 September 2025 Two Acts have been amended with the aim of increasing salary rates for certain employees working in the public interest (e.g. state and municipal organizations, public universities, research institutions, and certain schools), including teaching and professional staff. The changes also introduce a performance-based bonus system for educators and professionals, rewarding the quality and effectiveness of their work, while ensuring that minimum wage guarantees remain protected even under collective agreements.
Employer implications/action needed Employers should comply with and consider increasing remuneration for specific groups of employees.
Employer risk The Labor Inspectorate may impose a fine of up to €100,000 on employers who breach the obligations arising from labor law regulations.
Employment services
Impact date: 1 September 2025 A reform has been made to better support vulnerable groups—particularly long-term unemployed and low-skilled individuals—by enhancing job mediation services for households receiving material assistance.
The changes include stricter sanctions for non-cooperation and financial incentives for employment and retraining. These measures aim to improve labor market integration and develop social and professional skills.
Employer implications/action needed N/A
Special higher meal allowance rates
Impact date: 1 November 2025
A measure by the Ministry of Finance of the Slovak Republic will make it possible for it to set special higher meal allowance rates (used for business trips and certain employment contexts) under certain conditions. To aim is to maintain sector stability and prevent workforce shortages in industries heavily affected by rising costs. The measure applies to certain groups of employees and certain countries where there is a serious disproportion between the basic meal allowance rates and the actual prices of meals and non-alcoholic beverages. This measure will only apply in sectors where there is a risk of collapse (e.g. industries or sectors that are facing severe financial distress or operational instability), where failure to adjust allowances could lead to serious economic and social consequences.
Employer implications/action needed N/A
Increase of meal allowance for business trips
Impact date: 1 December 2025 The meal allowance is increased as follows:
- For business trips of five to 12 hours, the meal allowance is €9.30
- For business trips of 12 to 18 hours, the meal allowance is €13.80
- For business trips of more than 18 hours, the meal allowance is €20.60
Employer implications/action needed Employers should note and apply the changes to the meal allowance, as this will affect their contribution.
Amended definition of dependent work
Impact date: 1 January 2026 An amendment to the Slovak Labor Code changes the definition of dependent work (i.e. an employment relationship, distinct from other forms of work such as self-employment or business contracts) by removing the requirement that the work must be performed “during working hours determined by the employer”. This means that even if a worker sets their own schedule, the relationship can still be classified as dependent work.
This legislative change is a response to the provisions of the Labor Code commonly used in practice, which allow employees a certain degree of autonomy in organizing their working time (e.g., flexible working hours) or scheduling work (e.g., home-based work, telework). The change will also ensure that in determining the nature of the relationship, more emphasis is placed on the full circumstances rather than on the specific time at which the work is carried out.
Employer implications/action needed Employers should review their arrangements with self-employed contractors to ensure that they are properly classified as such.
Employer risk In practice, this legislative change means there is a greater risk of the labor inspectorate making a finding of illegal employment. If an employer enters into a commercial contract for cooperation with a sole trader, the adjustment of working hours in such a contract and the agreement that the self-employed person may perform work at their own discretion will no longer be sufficient to exclude this relationship from the definition of dependent work. The fine imposed by the labor inspectorate for violating the prohibition of illegal employment ranges from: €2.000 to €200.000 (at least €5.000 in the case of the illegal employment of two or more individuals).
Changes to statutory entitlements and mandatory contributions
Impact date: 1 January 2026 Changes have been made to the Social Insurance Act aimed at streamlining processes and increasing contributions, many of which are relevant to employment, including:
- Assessment base: An increase in the monthly assessment base (i.e. the amount of an employee’s income on which contributions are calculated) for the payment of health insurance, pension insurance (old-age insurance, disability insurance)
- Unemployment benefits: To motivate recipients to return to the labor market sooner, there will be a gradual reduction in unemployment benefits. Benefits start decreasing from the 4th month of unemployment, with a reduction of ten percentage points per month
- Sick pay: Entitlement to sick pay for employees from the 15th day of temporary sick leave
- Abolition of the exemption from social insurance contributions: Removal of exemptions for employees and employers in cases where an employee has income from work in a previous period during specific situations (e.g., incapacity for work lasting less than 52 weeks, receipt of maternity benefits)
- Extension of income compensation during temporary sick leave: Compensation is extended from ten to 14 days
- Increase in public health insurance contribution rates: Increased for employees from 4% to 5% and for the self-employed from 15% to 16%.
Employer implications/action needed Employers should note the adjusted rates and adjust contributions accordingly.
Employer risk The application of incorrect rates can lead to claims from employees and potential back-pay obligations.
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