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Global Payroll Team
Written by Global Payroll Team
Last updated May 7, 2026
Expert Reviewed
Payroll in Slovakia
Tax in Slovakia
Immigration in Slovakia

Slovakia map

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Mercans offers complete payroll, PEO and HR services in Slovakia

An export-oriented country, Slovakia remains an attractive option for foreign direct investment. Strong sectors include automotive, machinery, metallurgy, chemicals, pharmaceuticals, electronics, and shared services. Slovakia benefits from EU membership, a skilled workforce, eurozone access, and an established industrial base, although employers should continue to monitor legislative changes affecting payroll, labour, tax, and immigration compliance.

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Doing Business in Slovakia

Strategically located in Central Europe, Slovakia remains a stable business location for manufacturing, automotive, engineering, logistics, and services. The country benefits from EU single-market access and euro adoption. Employers and investors should, however, closely track recent changes in tax, health insurance, public holiday rules, and immigration procedures.

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

Banking hours vary by institution, with many branches operating from Monday to Friday during standard business hours.

Working Week

The standard working week is from Monday to Friday. Under the Labour Code, weekly working time is generally 40 hours, subject to shorter schedules in some shift arrangements.

Labor Law

Under Slovak law, more than one type of employment contract is recognised. Fixed-term employment contracts may generally be agreed for a maximum of two years and may only be extended or renewed within statutory limits. Employment relationships are primarily governed by the Slovak Labour Code.

Main Industries

Automobiles, metal and metal products, machinery, chemicals, pharmaceuticals, electronics, electricity and energy

GDP Growth

1.9%

Dates & Numbers

dd/mm/yyyy

Official State Name

Slovak Republic

Population

5.42 million

Capital

Bratislava

Major Languages

Slovak

Currency

Euro (EUR)

Internet Domain

.sk

International Dialing Code

+421

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Slovakia
Bratislava, SK
9:23 am, May 14, 2026
14°C
overcast clouds
56 %
Wind Gust: 9 mph
Clouds: 100%
Sunrise: 5:14 am
Sunset: 8:21 pm

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Payroll

Wages are a basic requirement of the employment contract and may only be amended through mutual agreement of both the employer and employee. As of 1 January 2026, the statutory minimum wage is EUR 915 per month or EUR 5.259 per hour for a standard 40-hour working week.

It is acceptable to provide employees with online payslips

Payslip

Payroll and employment records should be retained in line with Slovak tax, labour, and accounting requirements

Reports

Employees receive paid annual leave of at least 4 weeks, increasing to 5 weeks for qualifying employees

Annual Leave

During temporary incapacity for work, the employer pays income compensation for the initial period and social insurance sickness benefit applies thereafter

Sick Leave

Employees receive 34 weeks of maternity leave in the standard case, while parental and related leave entitlements apply subject to statutory conditions

Maternity & Paternity Leave

Notice periods generally range from 1 to 3 months depending on the circumstances and length of service

Employee Termination

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

13th month salary

EUR 5.259 per hour

Minimum Wage

Overtime payment is generally calculated at at least 125% of the employee’s average earnings, unless time off is agreed

Overtime

An employee’s severance pay is generally calculated at one-to-four times the employee’s average monthly wage, depending on the case

Severance Pay

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Tax and Social Security

Tax residents in Slovakia are subject to tax on worldwide income, while non-residents are generally taxed on Slovak-source income. Social security and health insurance contributions are mandatory except where exemptions or special cross-border rules apply.

Tax

There are no local taxes on personal income. Slovakia applies progressive personal income tax rates, while the standard VAT rate was increased with effect from 1 January 2025.

21%

Corporate Income Tax

25%

Personal Income Tax

23%

Sales Tax

23%

VAT

Social Security

Contributions must be made to the statutory social security and health insurance schemes. From 2026, employee health insurance contributions increased, while social insurance contribution tables were also updated for the year.

50.6%

Social Security Rate

36.2%

Social Security Rate for Employers

14.4%

Social Security Rate for Employees

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Employment Law

There are two main types of employment agreements in Slovakia, namely agreements for a fixed period and agreements for an indefinite period. The relevant law applicable is the Slovak Labour Code. Other rules on tax, social security, health and safety, and anti-discrimination also apply depending on the employment situation.

Employment Agreement

In addition to standard employment agreements, employees may also perform work under other agreements for work performed outside the employment relationship, such as student work agreements or work activity agreements, subject to statutory limits.

Working condition

Probationary periods may be agreed between employer and employee but must be in writing. They generally cannot exceed three months, or six months for managerial employees.

Leaves

The basic annual leave entitlement is at least four weeks. A five-week entitlement applies to qualifying employees. Employees are also entitled to statutory leave for sickness, maternity and parental situations, and certain important personal obstacles to work.

Employment termination

Slovak law recognises several ways in which employment may be terminated, including by mutual agreement, by notice, by immediate termination in strictly defined cases, during the probationary period, and by expiry of a fixed-term employment relationship. Notice periods and severance rules depend on the legal ground and length of service.

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1 month

Minimum notice period for terminating an employee

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11 days

Total number of public holidays

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40 hours

Working hours per week

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2 days

Total number of days for Compassionate & Bereavement Leave

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Immigration

Citizens of the EU do not require a work permit in most instances. Third-country nationals usually need the appropriate residence status for employment, such as a single permit for residence and work or an EU Blue Card for highly qualified employment.

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Residency permits

Applications for temporary residence are generally submitted in person at the Slovak embassy abroad, although some applicants may submit at the Foreign Police in Slovakia. Single permits authorise residence for the purpose of employment, while the police authority requests labour market confirmation from the relevant Labour Office where required.

Work Permit Validity

Validity depends on the type of residence or work authorisation granted

Required Documents

A valid passport

A signed application form completed in the required format

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

Documents supporting the applicant’s professional and educational qualifications for the position

Proof of accommodation, where required

Proof of financial coverage, where required

Proof of health insurance and a medical report after arrival, where applicable

Supporting documents requested by the Slovak embassy, Foreign Police, or Labour Office.

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.
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    FAQs

    What is an Employer of Record (EOR) in Slovakia and how does it support foreign companies?

    Mercans’ Employer of Record service in Slovakia allows international companies to hire local talent legally without setting up a local entity. Mercans handles employment contracts, payroll, taxes, and compliance while the client manages daily operations.

    Why should businesses use an EOR instead of establishing a legal entity in Slovakia?

    Choosing Mercans as your EOR saves time and cost by removing the need for company registration. It ensures immediate compliance with Slovak labor and tax laws and simplifies workforce management.

    How does payroll outsourcing in Slovakia ensure compliance with tax and labor regulations?

    Mercans ensures accurate payroll processing, tax deductions, and social security contributions while keeping up with Slovak labor regulations to maintain full compliance.

    Can an Employer of Record in Slovakia hire employees and manage work permits for international companies?

    Yes. Mercans can employ Slovak and foreign workers on your behalf and manage work permit and visa processes in compliance with Slovak laws.

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    Mercans offers fast market entry, cost efficiency, full legal compliance, reduced administration, and access to local HR expertise for seamless business expansion.

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