Employment in Slovakia is governed by the Labour Code (Act No. 311/2001), with social and health insurance administered by the Social Insurance Agency and the health insurers. Collective agreements can add to the statutory minimums. Here is what employers need to know about leave, pay, tax and ending employment.
The Labour Code sets minimum paid holiday, while sickness and family benefits are mostly paid by the Social Insurance Agency (Sociálna poisťovña) rather than the employer.
4 weeks a year, rising to 5 weeks for employees who turn 33 by the end of the calendar year or who permanently care for a child.
The employer pays wage compensation for the first 14 days of illness (10 days before 2026). From day 15, the Social Insurance Agency pays sickness benefit.
37 weeks for single mothers and 43 weeks for multiple births. Maternity benefit is 75% of the daily assessment base, paid by the Social Insurance Agency.
Fathers can take 2 weeks within 6 weeks of the birth and receive the 75% maternity benefit for that period, if they meet the insurance conditions.
| Days of illness | Benefit | Paid by |
|---|---|---|
| Days 1 – 3 | 25% | Employer |
| Days 4 – 14 | 55% | Employer |
| Day 15 onwards | 55% | Social Insurance Agency |
Mothers and fathers can take parental leave until the child turns 3 (longer for a child with a long-term illness). The job is protected during this time, and the state pays a parental allowance instead of salary.
Set up each Slovak leave type in IceHrm with its own accrual, carry forward and approval rules, including pro-rata entitlements for part-time staff and joiners. Employees see their live balance before they apply, and managers see who is away on a shared team calendar. Leave management →
The minimum wage is set automatically each year at 60% of the average nominal wage from two years earlier. Higher minimum wage claims apply to more demanding jobs unless a collective agreement sets pay.
EUR 5.259 per hour, from 1 January 2026.
37.5 hours for three-shift and continuous operations, and 38.75 hours for two-shift work.
At least 25% of average earnings on top of wages (35% for hazardous work), or paid time off instead if agreed.
Capture attendance, overtime and night or weekend hours in IceHrm and feed them straight into payroll, so premiums reflect what was actually worked. Time & attendance →
From 2026 Slovakia has four personal income tax rates. The thresholds are set as multiples of the subsistence minimum (EUR 284.13), so they change when it is updated. Employers withhold monthly tax advances and carry out an annual reconciliation if the employee asks.
| Annual tax base | Rate |
|---|---|
| Up to EUR 43,983.32 | 19% |
| EUR 43,983.33 – EUR 60,349.21 | 25% |
| EUR 60,349.22 – EUR 75,010.32 | 30% |
| Over EUR 75,010.32 | 35% |
Employers pay social insurance, accident insurance and health insurance on top of gross salary, and deduct the employee's share from wages each month.
| Contribution | Employer | Employee |
|---|---|---|
| Social insurance (sickness, pension, disability, unemployment, guarantee and reserve funds) | 24.4% | 9.4% |
| Accident insurance | 0.8% | – |
| Health insurance | 11% | 5% |
| Total | 36.2% | 14.4% |
Lower health insurance rates apply to employees with disabilities. The employer also pays the cost of meal contributions and any benefits agreed in a collective agreement.
Build Slovak pay the way you already structure it, with your own salary components, deductions and formula columns, such as social and health insurance columns. Want to know how well IceHrm handles payroll calculations for Slovakia? Contact us or see Payroll →
Employment in Slovakia is not "at will". An employer can only give notice for a reason listed in the Labour Code, such as organisational changes, health grounds, poor performance or breach of work discipline. Notice must be in writing and delivered to the employee.
| Length of service | Notice by employer | Notice by employee |
|---|---|---|
| Less than 1 year | 1 month | 1 month |
| 1 year to less than 5 years | 2 months | 2 months |
| 5 years or more | 3 months | 2 months |
Severance is due when employment ends for organisational reasons or because the employee's health no longer allows them to do the job. It is paid on top of the notice period.
| Length of service | Severance |
|---|---|
| Less than 2 years | Nil |
| 2 years to less than 5 years | 1 month |
| 5 years to less than 10 years | 2 months |
| 10 years to less than 20 years | 3 months |
| 20 years or more | 4 months |
Final pay includes compensation for any annual leave the employee could not take before employment ended.
Slovakia has 11 non-working public holidays in 2026. Constitution Day (1 September) and Freedom and Democracy Day (17 November) remain state holidays but are working days. Under the public finance consolidation law, 8 May and 15 September (Our Lady of Sorrows) are also working days in 2026 only.
Holidays that fall on a weekend are not moved to a weekday. Employees who work on a public holiday are entitled to a pay premium or, by agreement, paid time off.
Keep the Slovak holiday calendar up to date in one place, and use leave groups to give offices in other countries their own calendars, so everyone gets the right days off automatically. Holiday calendars →
Employment contracts must be in writing, with one copy given to the employee. Before the employee starts, the employer must register them with the Social Insurance Agency and notify their health insurer.
Send contracts for e-signing, store them on the employee's record, and track onboarding with task lists, including insurance registrations, so nothing is missed on day one. Documents & e-signing →
This guide is general information to help you plan HR processes, not legal, tax or financial advice. Employment law and rates change regularly and awards, enterprise agreements and state rules may give employees more than the minimums shown here. Always confirm current requirements with the official sources or a qualified adviser.
Configure leave types, accrual rules and public holidays for Slovakia, keep employee records and contracts in one place, and run payroll with your own salary components. Want to know how IceHrm handles payroll calculations for Slovakia? Talk to us.
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