Slovakia
Pay transparency
Impact date: 7 June 2026 On 7 June 2026 a new law entitled zákon o rovnakom odmeňovaní mužov a žien za rovnakú prácu alebo za prácu rovnakej hodnoty (Act on Equal Pay for Men and Women for Equal Work or Work of Equal Value) came into force. Some obligations came into force with immediate effect on 7 June 2026, with others applying later in accordance with transitional provisions.
The main objectives of the Act are:
- the introduction of a pay transparency system that enables effective monitoring and assessment of pay differences between men and women and ensures that employers implement remuneration structures based on objective criteria. Objective criteria must include complexity, responsibility, physical and mental demands, working conditions, and other factors relevant to a specific job or position, taking into account soft skills, especially social and communication abilities, while ensuring these criteria are not directly or indirectly based on gender
- in the area of pre-employment transparency, the Act introduces an obligation for employers to provide job applicants with information on the remuneration or the remuneration range for the position for which they are applying. Employers are prohibited from requesting information about applicants’ previous remuneration
- the Act establishes the right of employees to obtain information about their own level of remuneration and about the average level of remuneration of male and female colleagues performing the same work or work of equal value, broken down by gender. The Act also introduces a pay gap reports obligation for the employers (the frequency of providing the pay gap reports depends on the number of the employer’s employees)
Employer implications/action needed Employers should take note of the requirements of the Act and plan accordingly, including ensuring a remuneration structure that is based on objective criteria, prepare to notify employees about their information rights, and put in place processes to comply with the duties during the hiring phase.
Employer risk Employers that breach the requirements of the Act risk sanctions from the Labour Inspectorate of up to €100,000. Sanctions can also be imposed by the Ministry of Labour for not fulfilling the reporting duties of between €4,000 to €8,000. Employers also risk equal pay claims from employees.
Act on International Protection
Impact date: 12 June 2026
A new Act on International Protection has been adopted, replacing the existing Asylum Act and introducing a new framework governing asylum and international protection procedures in Slovakia.
The Act introduces updated terminology and revised procedural rules relating to applications for international protection. It also establishes a new border asylum procedure, enabling certain applications to be assessed at or near the border under accelerated timelines. In addition, the legislation introduces broader detention-related measures during proceedings and provides for free legal assistance for applicants for international protection.
Employer implications/action needed N/A
Employer risk Indirect operational or workforce risks could arise where individuals’ immigration or protection status affects their right to work or mobility.
Changes to the rules on the employment of foreign nationals
Impact date: 15 July 2026
Act No. 128/2026 Coll. amended the Act on the Residence of Foreign Nationals. The aim of the amendment is to transpose the EU Directive on a single permit for residence and work, to streamline authorization processes and to reduce the administrative burden associated with employing foreign nationals.
The amendment regulates the conditions for granting and renewing temporary residence permits for the purposes of employment, business, study and family reunification. The conditions for demonstrating compliance with statutory requirements are clarified, the digitalization of procedures is expanded, procedural rules and time limits for decisions on residence are amended, and national legislation is harmonized with European Union law, including the rules relating to the ETIAS system. The amendment also clarifies notification obligations and the conditions for verifying compliance with statutory requirements during the period of residence.
The Act also amended the Act on Employment Services. The changes relate to the conditions of employment for third-country nationals, the validity of certain documents and transitional rules for persons who were granted temporary refuge in connection with the conflict in Ukraine.
Employer implications/action needed Employers should verify the residence and work permits of the employees concerned and ensure that reporting obligations have been correctly fulfilled. Particular attention is required in the case of employees who were granted temporary residence after 15 July 2026 under Section 131o of the Act on the Residence of Foreign Nationals. In such cases, there may be an obligation to notify the relevant labour office of the change in the legal basis for employment and to submit the relevant documents in accordance with the Employment Services Act.
Employers of third-country nationals should review their internal processes for granting and renewing residence permits, keep abreast of new deadlines and administrative requirements, and ensure that employment documentation reflects their employees’ current residence status.
For companies with a higher proportion of foreign employees, it will be advisable to update HR procedures for the onboarding of foreign workers, review residence permit renewal processes, and prepare for a greater degree of digitalization and electronic communication with the relevant authorities.
Employer risk Breaches may result in sanctions by the competent authorities.
Protection, promotion and development of public health
Impact date: 15 July 2026
Act No. 165/2026 Coll. amends the Act on the protection, promotion and development of public health. The aim of the amendment to the Act is to streamline the system for assessing health risks at work, in particular by introducing electronic processing of risk assessments and the categorization of jobs, the introduction of more independent and detailed regulation of psychological workload, amendment and updating of implementing regulations concerning physical strain, psychological strain, thermal conditions at work and the categorization of jobs.
The most significant change concerns the preparation and submission of a risk assessment (health risks arising from exposure to occupational and workplace factors). This assessment must be prepared via the electronic system on the Public Health Authority’s website. Following the amendment to the Act, it is no longer mandatory to draw up a written record of the risk assessment if the occupational health service has not identified any changes to working conditions.
The amendment to the Act has revised the provisions on working with display screen equipment so that such work is no longer categorized in terms of health risks. The amendment removes the employer’s obligation to draw up operating procedures for work involving risks arising from physical strain or from exposure to heat or cold generated by the technology.
A new obligation has been added to the Act requiring the occupational health service to assist in the investigation of suspected cases of occupational diseases.
A change has been made to the procedure for drawing up an expert opinion on the recognition of an occupational disease, which the competent public health authority must prepare within 90 days; where the investigation is complex, the deadline may be extended by 30 days.
Employer implications/action needed Employers must ensure that the risk assessment is uploaded to the electronic system by 31 December 2029 at the latest. Employers must carry out a health risk assessment whenever there is a change in working conditions and provide a copy of the risk assessment to employee representatives without delay. Employers shall submit to the doctor a list of employees for preventive medical examinations, extended to include job applicants. The employer’s obligation to classify work into categories 1 to 4 does not apply if there are no occupational factors at the workplace that may affect employees’ health.
Employer risk Breaches may result in regulatory intervention or sanctions by the competent authorities. It is considered an administrative offence if a company fails to cooperate with the relevant public health authority in investigating working conditions where an occupational disease is suspected in the person under assessment.
Protection of employees from asbestos exposure
Impact date: 15 July 2026
Government Regulation No. 185/2026 Coll. introduces a revised occupational health and safety framework for activities in which employees are or may be exposed to asbestos dust or materials containing asbestos. It requires the employer to assess the nature and level of exposure and prioritizes the removal of asbestos or asbestos-containing materials over other forms of handling.
- risk assessment and written documentation must reflect the work procedures, technical equipment and measures used to reduce exposure
- employers must address employee protection and decontamination, effective personal protective equipment and the disposal of asbestos-containing hazardous waste
- the framework also covers health surveillance, work categorization, employee information, training and exposure records
Employer implications/action needed Employers carrying out demolition, renovation, maintenance or other work where asbestos may be present should review risk assessments, contractor arrangements, work procedures, protective equipment, training and health-surveillance documentation before the work begins.
Employer risk Breaches may expose employees and other persons at the workplace to serious health risks and may result in regulatory intervention or sanctions by the competent authorities.
Protection from carcinogenic, mutagenic and reprotoxic agents
Impact date: 15 July 2026
Government Regulation No. 186/2026 Coll. amends the rules protecting employees from exposure to carcinogenic, mutagenic and reprotoxic agents at work. The amendment updates the relevant definitions and the annexes containing occupational exposure limits and revises the approval regime for activities involving exposure to these agents.
- activities classified in the second, third or fourth category and involving exposure to regulated agents are subject to approval by the competent public health authority, subject to statutory exceptions
- the annexes and exposure-limit tables are updated, which may affect the assessment of substances and processes already used at a workplace
- healthcare and veterinary facilities using hazardous medicinal products for treatment purposes are covered by a specific exception from the approval requirement
Employer implications/action needed Employers using relevant substances or processes should compare their chemical inventory and workplace classification with the amended rules, reassess exposure, verify whether approval is required and update preventive measures, safety documentation, training and health surveillance where necessary.
Employer risk Failure to identify regulated exposure or comply with approval and exposure-control requirements may create employee health risks and lead to enforcement measures or administrative sanctions.
Protection from chemical agents at work
Impact date: 15 July 2026
Government Regulation No. 187/2026 Coll. amends the occupational health and safety rules for exposure to chemical agents. It aligns terminology for toxic substances and mixtures with the classification of acutely toxic substances and revises selected requirements governing their handling and storage.
- references to “very toxic” and “toxic” substances and mixtures are replaced by the updated concept of acutely toxic substances and mixtures
- the regulation revises the conditions under which acutely toxic substances and mixtures may be stored in the same room or storage cabinet with other substances
- where different acutely toxic substances are stored together, they must be separated, harmful interaction or confusion must be prevented and, where required, the arrangement must be approved by the competent public health authority
Employer implications/action needed Employers that use or store hazardous chemicals should review chemical inventories, safety data sheets, risk assessments, storage layout, access controls, operating rules and employee instructions.
Employer risk Incorrect classification, incompatible storage or non-compliant handling may expose employees to health and safety risks and may lead to enforcement action or administrative sanctions.
Bill on Work Performed Through a Digital Work Platform
Impact date: 2 December 2026 The Bill on Work Performed Through a Digital Work Platform proposes to introduce a comprehensive legal framework for platform work in Slovakia, ensuring compliance with the EU Platform Work Directive. The proposed legislation aims to improve working conditions and increase protections for individuals performing work through digital labour platforms, including both workers engaged under employment relationships and those operating on a self‑employed or other non‑employment basis.
Employer implications/action needed Businesses operating digital labour platforms, or engaging individuals through platform‑based models, should monitor the progress of the Bill. In preparation, employers should to review their contractual arrangements, worker classification practices, use of algorithms and AI‑driven management systems, and internal processes relating to transparency and oversight.
Employer risk The legislation may increase the risk of worker reclassification claims, regulatory scrutiny, and potential liabilities.
Bill on changes in Social Insurance Policy
Impact date: 1 January 2027
A new Bill proposes amendments to Slovakia’s social insurance contribution relief regime aimed at expanding access to the existing contribution deduction and increasing its practical value. The proposed changes would:
- increase the amount of the monthly deduction from €200 to €300, significantly reducing the social insurance contribution burden for eligible individuals and employers
- extend eligibility beyond students and pensioners to include individuals on maternity leave, paternity leave and parental leave, thereby supporting labour market participation and flexible working arrangements during family-related leave periods and
- introduce related amendments to employers’ administrative and reporting obligations to reflect the broader scope of the regime and the revised deduction amounts
Employer implications/action needed Employers engaging eligible individuals may benefit from reduced social insurance contribution costs. However, employers may also need to update payroll systems, monitor employee eligibility categories more closely, and comply with amended reporting requirements to the Social Insurance Agency.
Employer risk Failure to correctly apply the deduction or comply with revised reporting obligations could create risks of underpayment of social insurance contributions, reporting errors, or potential administrative sanctions.
Protection of members of employee representative bodies
Impact date: Awaited
A proposed amendment to the Labour Code would introduce a mandatory pre-dismissal approval procedure involving a new tripartite mechanism before dismissing a member of an employee representative body. In accordance with that procedure, the employer would be required to first notify the National Labour Inspectorate. A tripartite commission would then be convened, composed of representatives of: employers, trade unions, and the labour inspectorate. This commission would review the circumstances and decide whether the dismissal is justified.
Employer implications/action needed Employers should monitor the legislative progress of the proposed amendment.
Employer risk N/A
Link
N/A
Proposed changes regarding employee meals
Impact date: Awaited
It is proposed that the arrangements for staff meals be amended so that meal vouchers are no longer merely one form of ‘providing meals through an intermediary’ but become a separate, explicitly designated instrument. At the same time, it is proposed that the rules governing the expiry date and minimum validity period of vouchers be standardized.
Employer implications/action needed Employers should monitor the legislative progress of the proposed amendment.
Employer risk N/A
Contact

© Eversheds Sutherland. All rights reserved. Eversheds Sutherland is a global provider of legal and other services operating through various separate and distinct legal entities. Eversheds Sutherland is the name and brand under which the members of Eversheds Sutherland Limited (Eversheds Sutherland (International) LLP and Eversheds Sutherland (US) LLP) and their respective controlled, managed and affiliated firms and the members of Eversheds Sutherland (Europe) Limited (each an "Eversheds Sutherland Entity" and together the "Eversheds Sutherland Entities") provide legal or other services to clients around the world. Eversheds Sutherland Entities are constituted and regulated in accordance with relevant local regulatory and legal requirements and operate in accordance with their locally registered names. The use of the name Eversheds Sutherland, is for description purposes only and does not imply that the Eversheds Sutherland Entities are in a partnership or are part of a global LLP. The responsibility for the provision of services to the client is defined in the terms of engagement between the instructed firm and the client.
Connect with us




