Slovakia
Amended definition of dependent work
Impact date: 1 January 2026 An amendment to the Slovak Labour 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 Labour 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 labour 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 labour inspectorate for violating the prohibition of illegal employment ranges from €4,000 to €200,000, and in the case of two or more persons, at least €8,000.
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 fourth 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.
Personal obstacles to work
Impact date: 1 January 2026
In Slovak labour law, “important personal obstacles to work” refers to personal circumstances that prevent an employee from performing work and that the law recognises as legitimate reasons for absence.
There is an expansion of important personal obstacles to work on the part of the employee for the new reason of accompanying a minor child to a counselling and prevention centre for the performance of professional activities.
The Labour Code also introduces a specific regulation of the scope of important personal obstacles to work for single parent employees. It applies if the accompanying concerns a child under 15 years of age and the accompanying person is a lone employee (single and living alone, divorced, widowed) who has the child exclusively in their personal care or who alone exercises parental rights and obligations towards the child, provided that the accompanying was necessary and could not be carried out outside working hours. In addition to the existing entitlement of up to seven days per calendar year, such employee is now entitled to up to an additional seven days per calendar year, taking the entitlement to up to 14 days per calendar year.
Employer implications/action needed The employer is obliged to grant employees paid leave from work (100% average salary of the employee), provided that the conditions set out in the Labour Code are met.
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.
Increase of assistance amounts in material need
Impact date: 1 January 2026 The amounts of benefits in material need (i.e. state social assistance payments) have been adjusted as follows:
- for an individual, the material need benefit amounts to €89.70
- for an individual with a child or with up to four children, the benefit amounts to €170.60
- for a couple without children, the benefit amounts to €155.90
- for a couple with a child or with up to four children, the benefit amounts to €233.20
- for an individual with more than four children, the benefit amounts to €249.10
- for a couple with more than four children, the benefit amounts to €314.40
Employer implications/action needed N/A
Increased amounts of parental allowance
Impact date: 1 January 2026
Parental allowance in Slovakia is a state social benefit paid monthly to a parent (or another eligible caregiver) who is providing day‑to‑day care for a child. The new amounts of the parental allowance are set as follows:
- the parental allowance amounts to €364.80 per month
- the parental allowance amounts to €500.10 per month if, prior to becoming entitled to the parental allowance, the applicant had received maternity benefits or a similar maternity allowance in another EU Member State due to caring for the same child
Employer implications/action needed N/A
Adjustment of meal allowance rates for mobile employees on foreign business trips
Impact date: 30 January 2026 Meal allowances are financial compensation employers must provide for meals during a work‑related foreign trip, provided statutory conditions are met.
The measure of Ministry of Finance of the Slovak Republic introduces a special basic rate of meal allowances for mobile employees in road transport (i.e. drivers and other members of the travelling personnel who perform transport activities in road transport for the employer under an employment relationship) on foreign business trips.
Employer implications/action needed Employers must pay employees meal allowance amounts if they meet the statutory conditions.
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.
Effective control of equal pay for men and women
Impact date: 7 June 2026 A draft law has been published to transpose the Pay Transparency Directive ((EU) 2023/970). The draft law was delivered to the Slovak Parliament on 7 January 2026 and is currently under parliamentary negotiation (i.e. the first reading stage of the legislative process). It generally mirrors the requirements of the Directive.
Employer implications/action needed If the draft law is approved and effective, the employer will be required to comply with the new obligations, including obligations to provide pay gap reports and to introduce pay structures.
Employer risk If the employer fails to fulfil the obligations to provide pay gap reports the Ministry of Labour will impose a fine ranging from €500 to € 4,000.
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.