Slovakia countryintel banner
Country Intel

Employer of Record and Payroll Services in Slovakia Slovakia flag

mercans logo

Mercans-owned legal entity
union We have our own legal entity to protect your business from risk and provide you and your employees with a distinctive experience.

Services available

  • Employer of record
  • Contractor management
  • Global payroll
  • In-country payroll
Slovakia map

Mercans offers complete payroll, PEO and HR services in Slovakia

An export-oriented country, Slovakia presents an attractive option for foreign direct investment. A number of industry sectors remain attractive including automotive, machinery, metallurgy, chemicals and pharmaceuticals. Investments are supported in a few ways, namely, the country’s membership in the EU, a range of investment incentives and a sound financial sector. This needs to be set against weak public administration, low R&D investment and a transport network that requires more attention.


Doing Business in Slovakia

Slovakia ranks 118 out of 190 countries in terms of ease in starting a business, according to the World Bank’s Doing Business 2020 report and the business environment is continually improving. Strategically located at the center of Europe, Slovakia is also one of the safest, most stable countries in Europe.

Entity Registration and Incorporation Requirements

Setting up a new business or expanding an existing one in Slovakia is straightforward. Choose how your company operates from a range of entity types that suit your individual circumstance.


Banking Hours: 8:00 am to 3:00 - 5:00 pm from Monday to Friday.

Working Week

The standard working week is from Monday to Friday from 8:00 am - 4:00 pm.

Labor Law

Under Slovak law, there is more than one type of employment contract recognised. However, fixed-term employment contracts may only be entered into for a maximum of two years.

Main Industries

Automobiles; metal and metal products; electricity, gas, coke, oil, nuclear fuel

GDP Growth


Dates & Numbers


Official State Name

Slovak Republic


5.46 million



Major Languages



Euro (EUR)

Internet Domain


International Dialing Code


Bratislava, SK
9:28 am, June 14, 2024
temperature icon 18°C
few clouds
Humidity 62 %
Wind Gust: 0 mph


Wages are a basic requirement of the employment contract and may only be amended through mutual agreement of both the employer and employee.

It is acceptable to provide employees with online payslips


Payroll reports must be kept for 10 years


Employees receive paid annual leave of 4 weeks after completing 60 days of service

Annual Leave

Employees receive paid sick leave of 10 days

Sick Leave

Employees receive 34 weeks of paid maternity leave and 31 weeks of paid paternity leave

Maternity & Paternity Leave

Three months notice is required for termination

Employee Termination

There are no provisions mandated by law regarding the 13th month salary

13th month salary

3.71 EUR per hour

Minimum Wage

Overtime payment is calculated at 125% of the employee's ordinary rate of pay


An employee’s severance pay is calculated at one-to-four times the employee’s average monthly wage.

Severance Pay


Tax and Social Security

Tax residents in Slovakia are subject to tax on worldwide income, wherever the income may be remitted. Social security contributions are mandatory except in cases where exemptions may apply.


There are no local taxes on personal income. There may, however, be foreign tax relief for foreign-source income, in certain circumstances.


Corporate Income Tax


Personal Income Tax


Sales Tax



Social Security

Contributions must be made to the statutory social security as well as health insurance schemes


Social Security Rate


Social Security Rate for Employers


Social Security Rate for Employees


Employment Law

There are two types of employment agreements in Slovakia, namely, agreements for a defined period of time and agreements for an indefinite period. The relevant law applicable is the Slovak Labor Code. The employment contract may specify the choice of law and jurisdiction. Where this is not outlined, the contract will be governed by the law of the country in which the employee carries out their work.

Employment Agreement

Other than the two types of employment agreements, employees may also perform work under other agreements such as agreements for on-call work or student part-time work.

Working condition

Probationary periods may be agreed between employer and employee but it cannot exceed three months and must be prepared in writing.


The basic allowance for leave of absence is at least four weeks. Generally, an employer may ask its employees to work during non-working days but only in special circumstances.

Employment termination

Slovak law recognises five ways in which employment may be terminated, that is, by mutual agreement, by notice, by instant termination defined by law,, termination within a probationary period without providing a reason and expiry of the period of employment. Instant termination may be allowed in the case of an employee’s gross misconduct.


2 months

Minimum notice period for terminating an employee


15 days

Total number of public holidays


40 hours

Working hours per week


2 days

Total number of days for Compassionate & Bereavement Leave



Citizens of the EU do not require a work permit in most instances. An employer is generally allowed to employ an individual who is not a citizen from the EU on a number of limited grounds which include that the individual holds the EU blue card, has been granted a permit for temporary stay for employment, has been granted a work permit for employment or for the purpose of reuniting the family.


Residency permits

Work permits are issued by the Office of Labor, Social Affairs and Family while permits for temporary stay are issued by the Slovak Immigration Authority.

Work Permit Validity

Type A permits are of unlimited duration

Type B permits are for four years

Type C permits are for one year

Required Documents

A valid passport

A signed application form completed in the Slovak language

An employment contract or official job offer from an employer based in Slovakia

Officially translated documents that support the applicant’s professional and educational qualifications for the position.

Compliant, reliable, error-free and touchless payroll in Slovakia

Build the best team and hire top talent compliantly in Slovakia. Get in touch with Slovakia payroll outsourcing & PEO specialists for a free consultation!

This document was prepared for informational purposes only. As local laws & regulations keeps on changing. Please consult your tax & legal advisors as well.
Tell us where you want to grow.
Our team regional experts are here to support you with global expansion plans.

    I’m interested in

    Learn how we can help you comply with Local labor law
    Discover the best-in-class Payroll solution