Slovakia
Updated reimbursement rates for business trips
Impact date: 1 June 2025 The new basic amount of reimbursement per kilometer of driving for business trips is:
- €0.085 for two-wheel vehicles, three-wheel vehicles and quadricycles and
- €0.296 for passenger cars
Employer implications/action needed Employers should note the updated amounts for the reimbursement that must be provided to employees for business trips when not using an employer’s vehicle.
Employer risk The Labour Inspectorate may impose a fine of up to €100,000 on employers who breach the obligations arising from labour law regulations.
Support during reduced working hours
Impact date: 13 June 2025 The financial support during reduced working hours, which is provided by the Central Office of Labor, Social Affairs and Family, has been expanded so that the definition of an external factor now includes unforeseeable transnational economic circumstances. The aim of the support is to provide support during periods of reduced working hours in situations where the employer's activities are restricted due to unexpected and unusual economic circumstances of a transnational nature that have an impact on the Slovak economy, resulting in a reduction in the export of goods, increased trade barriers, etc.
Employer implications/action needed To be provided with the support, an employer must prove the existence of unforeseeable transnational economic circumstances and that these circumstances have restricted its activities (there must be a causal link between them).
Employer risk If the employer fails to prove a direct causal link between unforeseeable transnational economic circumstances and the restriction of the employer's activities, they may not receive support during the period of reduced working hours.
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, 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 Labour 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
Employer risk N/A
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