Slovakia
Whistleblowing
Impact date: 1 April 2026 A new Act repeals the previous Act on the Office for the Protection of Victims of Crime and Whistleblowers, which had been adopted in December 2025 and merged whistleblower protection functions into a broader body dealing with victims of crime. The repeal reverses that reform and restores the original Office for the Protection of Whistleblowers as a standalone authority.
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.
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 €500, 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
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