Employer of Record in Slovakia

An Employer of Record (EOR) in Slovakia is a company that legally hires employees on your behalf. This means you can build a team in Slovakia without setting up a local legal entity. The EOR takes care of all the formal employment tasks, allowing you to focus on managing your team's day to day work. For companies looking to hire in Slovakia, Rivermate offers EOR services to simplify the process.

How an Employer of Record (EOR) Works in Slovakia

Using an EOR in Slovakia simplifies your expansion. It follows a straightforward process. You find the talent, and the EOR handles the rest.

Here are the typical steps:

1. You Find Your Candidate: You recruit and select the person you want to hire in Slovakia.
2. The EOR Hires Them: The EOR legally employs the candidate through a local, compliant employment contract. This contract adheres to Slovakia's Labour Code (Act No. 311/2001 Coll.).
3. Onboarding Begins: The EOR manages all onboarding paperwork. This includes registering the employee with the Slovak Social Insurance Agency (Sociálna poisťovňa) and tax authorities. You can find more information on their official website: https://www.socpoist.sk/en/social-insurance-agency-sia-basic-characteristic/68315s.
4. We Handle HR and Payroll: The EOR processes monthly payroll, including taxes, social security contributions, and any required benefits. This ensures your employees get paid correctly and on time.
5. You Manage Your Team: The employee works for your company. You direct their daily tasks and projects just like any other team member. The EOR remains the legal employer in the background.

Why use an Employer of Record in Slovakia

Expanding into a new country like Slovakia presents challenges. An EOR helps you navigate these complexities easily. It saves you time and reduces risk, letting you focus on growing your business.

Here are some key benefits:

• Avoid Setting Up a Legal Entity: You can hire employees in Slovakia without the cost and time required to establish a local company.
• Ensure Full Compliance: EORs are experts in Slovak labor laws. They make sure your employment contracts, benefits, and payroll are fully compliant with local regulations.
• Simplify Payroll and HR: The EOR handles all administrative burdens. This includes calculating salaries, withholding taxes, and managing social security payments.
• Hire Faster: You can onboard new employees much more quickly. This allows you to get your Slovak team working on your projects sooner.
• Offer Competitive Benefits: An EOR can provide your employees with statutory benefits like health insurance and pension contributions, making your job offers more attractive.

Rivermate's transparent pricing model eliminates complexity with a single, competitive monthly fee per employee. Unlike traditional PEO providers, our pricing in Slovakia includes comprehensive HR support, benefits administration, compliance management, and access to our proprietary dashboard for real-time workforce analytics. No hidden costs, no setup fees—just straightforward pricing that scales with your business needs while ensuring full legal compliance in Slovakia.

Hiring in Slovakia gives you access to a skilled and well-educated workforce, especially in fields like technology and engineering. Labor costs are competitive compared to Western Europe, and as a member of the European Union, Slovakia offers easy access to the broader European market. The country's labor laws focus on protecting employees, so it is important to understand your obligations.

Employment contracts & must-have clauses

You must provide a written employment contract in Slovakia. While verbal agreements can be legally binding, they are difficult to enforce. Give your employee a copy of the contract on their first day.

Contracts are typically for an indefinite period. If you hire someone for a fixed term, the contract must state the end date. A fixed-term contract is generally limited to two years.

Your employment contracts must include:

• Your company's information
• The employee's information
• A description of the job and duties
• The start date of employment
• The place of work
• Salary and payment dates
• Working hours
• Holiday entitlement
• Notice periods for termination

Probation periods

You can include a probation period in the employment contract. This allows both you and the employee to see if the working relationship is a good fit.

• The standard probation period is up to three months.
• For managers and other senior roles, it can be extended to six months.

During the probation period, either you or the employee can end the employment relationship with written notice, without giving a reason.

Working hours & overtime

The standard workweek in Slovakia is 40 hours.

Overtime is work done beyond the standard weekly hours at your request or with your approval. You can ask an employee to work up to 150 hours of overtime per year. With the employee's agreement, this can be extended to a maximum of 400 hours per year.

Public & regional holidays

Employees in Slovakia are entitled to paid time off for public holidays. Here are the public holidays for 2025:

Hiring contractors in Slovakia

Hiring independent contractors can offer flexibility. However, it is important to classify workers correctly. Misclassifying an employee as a contractor can lead to significant penalties, including back taxes and fines.

An independent contractor:

• Works autonomously.
• Uses their own tools and equipment.
• Can work for multiple clients.
• Bears financial risk.

An Employer of Record (EOR) can help you avoid misclassification risks. An EOR acts as the legal employer for your workers in Slovakia. They handle all the administrative and legal tasks, including payroll, taxes, benefits, and compliance with local labor laws. This allows you to focus on your business while ensuring you are hiring compliantly.

Navigating compensation and payroll in Slovakia requires a clear understanding of the local regulations. It's not just about paying your team; it's about complying with Slovak labor laws to avoid penalties. This involves everything from understanding the correct pay schedules to making the right deductions for taxes and social security.

Payroll cycles & wage structure

In Slovakia, you typically process payroll monthly. You must pay your employees by the end of the month following the month they worked. The exact pay date should be in the employment contract. You'll pay your employees in Euros (EUR), usually through a bank transfer. You also need to provide a detailed payslip with each payment, which can be electronic or a hard copy.

An employee's gross salary is the starting point for all calculations. This includes their base pay and can also include bonuses and extra pay for things like overtime or working on weekends and holidays.

Overtime & minimums

The standard workweek in Slovakia is 40 hours, with an eight-hour workday. Any time worked beyond these hours is overtime. Overtime pay is a percentage of the employee's regular salary.

• Overtime: 125% of the normal salary.
• Night overtime: 140% of the normal salary.
• Saturday work: 150% of the normal salary.
• Sunday work: 200% of the normal salary.

As of early 2025, the national minimum wage is €816 per month. However, the actual minimum wage an employee receives depends on the complexity of their job, which is categorized into six levels. The minimum monthly wage for the highest category is €1,396.

Employer taxes and contributions

As an employer in Slovakia, you must contribute to social and health insurance for your employees. These contributions cover pensions, sickness, disability, and unemployment. The total employer share for social security and health insurance is 36.2% of the employee's gross salary.

Employee taxes and deductions

Employees also contribute to social and health insurance from their gross salary. In addition, they pay income tax. The employee's share of social and health insurance contributions is 13.4%.

Income tax for employees is progressive. The rates are:

• 19% for income up to €38,553.01 per year.
• 25% for income above that amount.

In Slovakia, your approach to benefits and leave is key to attracting and keeping a great team. It’s not just about what’s required by law. Offering a competitive package shows you value your employees. This builds loyalty and a strong company culture. You need to understand the standard practices to compete for the best talent.

Statutory Leave

Slovak law sets minimum leave requirements for all employees.

• Annual Leave: You must provide employees with at least four weeks of paid vacation each year. This increases to five weeks for employees over 33 years old.
• Sick Leave: Employees are entitled to paid sick leave. For the first 10 days, you, the employer, cover the cost. After that, the Social Security administration takes over payments for up to 52 weeks.
• Maternity and Parental Leave: Pregnant employees get 34 weeks of maternity leave. This can start 6 to 8 weeks before the due date. New fathers can take up to 28 weeks of paternity leave if the mother is not receiving maternity benefits. Parents can also request additional parental leave until their child turns three.

Public Holidays

Your team in Slovakia gets paid time off for public holidays. There are 15 official public holidays in the country.

Typical Supplemental Benefits

To stand out, many companies offer more than the legal minimum. Here’s a look at what’s required versus what’s often added.

How an EOR Can Help with Setting Up Benefits

Navigating a new country's laws and benefit expectations is complex. An Employer of Record (EOR) simplifies this process.

An EOR acts as the legal employer for your team in Slovakia. This means you don't have to set up your own local entity. The EOR handles all the administrative tasks. They manage payroll, tax compliance, and benefits administration, ensuring you comply with all Slovak labor laws.

They enroll your employees in mandatory programs like social security and health insurance. An EOR can also help you create a competitive benefits package by advising on and administering supplemental benefits like private health insurance or meal vouchers. This frees you up to focus on managing your team and growing your business.

When you part ways with an employee in Slovakia, you need to follow a clear process. It’s not like at-will employment in the US. In Slovakia, you must have a valid reason to terminate someone, like redundancy or poor performance. You also need to provide the termination in writing and respect the legal notice periods. Failing to follow these rules can lead to wrongful dismissal claims.

Notice periods

The notice period is the time between notifying an employee of termination and their last day of employment. In Slovakia, this period depends on how long the employee has worked for you and the reason for termination.

The notice period always starts on the first day of the month after the notice is given. For example, if you give notice on April 15, the notice period begins on May 1.

Here’s a breakdown of the minimum notice periods you must provide:

If an employee resigns, the notice period is typically one month if they have worked for you for less than a year, and two months if they have been with you for a year or more.

Severance pay

Employees in Slovakia may be entitled to severance pay, depending on the reason for termination. If you terminate an employee due to redundancy or health reasons, severance pay is mandatory. However, if the termination is due to misconduct, you are not required to pay severance.

Severance pay is calculated based on the employee's length of service:

In specific situations, like termination due to a work-related injury, the employee could be entitled to a severance package equal to 10 months' pay.

How Rivermate handles compliant exits

When you use an Employer of Record like Rivermate, we manage the entire offboarding process for you. We make sure every termination is handled correctly and in full compliance with Slovak labor laws.

Here’s how we help:

• Documentation: We prepare and deliver all necessary termination documents in writing.
• Notice Periods: We calculate and enforce the correct statutory notice periods.
• Severance Calculations: We determine if severance is due and calculate the correct amount based on service length and termination reason.
• Final Pay: We ensure all final payments, including outstanding salary and unused holidays, are paid correctly and on time.
• Consultation: If required, we handle consultations with trade unions or employee representatives.

We take care of the complexities so you can focus on your business. Our goal is to make the process smooth and compliant, protecting you from legal risks.

Navigating Slovakia's visa and work permit system is straightforward once you understand the key requirements. If you are a citizen of the European Union (EU) or European Economic Area (EEA), you can live and work in Slovakia without a visa or work permit. For everyone else, securing the proper documentation is essential. This typically involves both a work permit and a residence permit to legally work in the country.

Employment visas & sponsorship realities

An Employer of Record (EOR) can be a practical route for hiring in Slovakia, but there are some realities to consider.

What an EOR can sponsor:

• Full-time employees An EOR with a registered legal entity in Slovakia can sponsor work and residence permits for full-time employees. This involves issuing a local employment contract and managing all the necessary legal and HR obligations.
• EU Blue Card applicants For highly skilled professionals, an EOR can facilitate the application for an EU Blue Card, which serves as both a work and residence permit.

What an EOR cannot sponsor:

• Independent contractors and freelancers An EOR cannot sponsor visas for independent contractors or freelancers. These individuals must typically handle their own work authorization, which often involves different legal and tax registrations.

Practical routes to employment:

The most common path to working in Slovakia is the Single Permit, which combines a work and residence permit. This permit is tied to your employment with a specific company. Another option for highly qualified professionals is the EU Blue Card, which offers more flexibility.

Business travel compliance

For short-term business trips, you will likely need a Schengen C visa. This visa allows you to stay in the Schengen Area, which includes Slovakia, for up to 90 days within a 180-day period.

Key requirements for a business visa:

• Invitation letter You will need an invitation letter from a Slovak company outlining the purpose and duration of your visit.
• Proof of accommodation This can be a hotel reservation or other proof of lodging for your entire stay.
• Travel medical insurance You must have travel medical insurance with a minimum coverage of €30,000 that is valid for the entire Schengen Area.
• Proof of financial means You need to show that you have sufficient funds to cover your expenses during your trip.

Visa-exempt travelers:

Citizens of over 60 countries, including the United States, Canada, and Australia, can enter the Schengen Area for up to 90 days for business without a visa. However, starting in late 2026, these travelers will need to obtain an Electronic Travel Information and Authorization System (ETIAS) authorization before their trip.