Problems we solve

Services

Solutions

Why CXC

Resources

Connect

Global Hiring Contact us

OUTLINE

Hiring in Slovakia

Background checks in Slovakia

Hire employees in Slovakia

Language requirements in Slovakia

Corporate presence requirements and payroll setup in Slovakia

Easily hire employees in Slovakia with our EoR solution

Employer of record in Slovakia

If you want to hire employees in Slovakia, you’ll usually need to set up a local legal entity — which can be a time-consuming and costly process. A quicker, more flexible solution is to engage workers as independent contractors or freelancers. However, there’s a heavy risk of worker misclassification, which carries fines, penalties, and other legal consequences. There is a solution: engage workers through an employer or record, or EoR.

What is an employer of record (EoR)?

An employer of record (EoR) is an organisation that hires employees on behalf of other organisations. They act as the workers’ employer for legal and tax purposes, but the client company retains full control of their day-to-day work. Working with an employer of record allows you to quickly and easily access talent in a market where you don’t yet have a legal presence.

Working with an employer of record in Slovakia

When you engage an employer of record in Slovakia, the EoR will become your workers’ legal employer. They’ll take on the responsibility of withholding and remitting taxes, administering statutory and additional benefits, and ensuring adherence to labour laws and regulations. That means all you need to do is focus on finding the right people for the job.

Preparing to hire in Slovakia with or without an EoR

Before hiring workers in Slovakia, you’ll need a thorough understanding of the labour laws, rules, and regulations that apply, as well as the cultural norms that shape employees’ expectations around work. Even if you choose to work with an EoR in Slovakia, it’s a good idea to understand at least the baseline. This will both lead to good relations with your Slovak employees and help you ensure the EoR provider you choose is compliant.

Hiring in Slovakia

Thanks to its strategic location within the EU, Slovakia is a popular destination for business expansion. The country also benefits from a low cost of living compared to other developed nations, making it an appealing place to hire remote talent in Europe. Read on to learn what you need to know before you hire in Slovakia.

Labour laws in Slovakia

Slovakia is covered by comprehensive labour laws governing everything from working hours to wages to termination procedures. The main piece of legislation regulating employment in Slovakia is the Labour Code. Ensuring compliance with this and other regulations is a key part of hiring in Slovakia.

Employment contracts in Slovakia

Employers that hire in Slovakia must give each employee a written employment contract, which must be provided on their first day of work. Both parties must retain a copy of the agreement. By default, employment contracts in Slovakia are permanent, but fixed-term contracts of up to two years are allowed in certain circumstances. Certain key information, including the identification of both parties, the job title and description, and the place of work must be included in the employment contract.

Collective bargaining agreements in Slovakia

Many employees in Slovakia are covered by collective bargaining agreements, which are agreements reached between trade unions and employers. They provide additional minimum standards for things like pay, working conditions, benefits, and more. Collective agreements apply to all members of an organisation, not just trade union members.

Taxes and social security in Slovakia

Employers in Slovakia are responsible for withholding taxes from their employees’ wages and remitting them to the relevant tax authorities. They must also withhold and pay social security contributions, including contributions to the Slovak social insurance system (Sociálna poisťovňa). Employer contributions amount to a total of 35.2% of the employee’s gross salary, while employee contributions add up to 13.4%. Employers that want to hire in Slovakia should ensure they account for these additional payroll costs.

Work permits for foreign workers in Slovakia

If you’re planning to hire foreign labour in Slovakia, you may need to obtain work permits for each worker. The requirements for these vary based on the type of work and the worker’s nationality. Citizens of EU and EEA countries don’t need permits to work in Slovakia.

The cost of hiring in Slovakia

The minimum wage in Slovakia is EUR 816 per month. Employers that want to hire in Slovakia should also consider additional costs like:

Taxes and social security contributions.
Recruitment costs.
Business registration costs.
Background checks.
Legal assistance.
Translation costs.

Background checks in Slovakia

Employers often carry out pre-hire background checks to verify information gathered during the application process and get a better understanding of a candidate’s suitability for a role. However, there are some limitations on background checks in Slovakia, which employers should be aware of.

Required background checks in Slovakia

Criminal records checks may be required in Slovakia depending on the nature of the role and any special regulations that apply. Preventative, work-related medical examinations are also required for juvenile employees and for certain types of work. This is to ensure the employee is physically capable of performing the job.

Employers in Slovakia who hire EU citizens must inform the Office of Labour, Social Affairs and Family about the employment relationship. In order to hire a third-country citizen, the employer must first inform the Office of Labour, Social Affairs and Family about the vacancy and their intention to hire from outside of the EU. They may then only hire a third-country national if the vacancy can’t be filled by a Slovak or EU citizen. The worker must have a valid work permit.

Other permissible background checks in Slovakia

Employers in Slovakia may request references and a certificate of employment from a candidate’s former employer. This allows the new employer to verify the accuracy of information mentioned in the candidate’s application.

If the candidate has not previously been employed, the employer can only request information that’s relevant to the work to be carried out. For example, they can perform a check to confirm academic qualifications. Social media checks are technically permissible, but employers should proceed with caution as they could violate the candidate’s right to privacy.

Limitations on background checks in Slovakia

Employers must seek consent from the candidate before carrying out employment background checks in Slovakia. They must ensure that they follow the rules set out in Slovakia’s data protection regulations, as well as the Labour Code. Specifically, they must only collect information that is relevant to the role in question. Whether or not particular data is relevant must be assessed on a case-by-case basis.

Hire employees in Slovakia

Before you hire employees in Slovakia, it’s important to consider whether this is the right option for your business. For example, if you only need a worker for a one-off project, it may be more efficient to engage them as an independent contractor. Read on to learn more about the different hiring options in Slovakia.

Main hiring options in Slovakia

Here are the main options available if you want to hire workers in Slovakia:

Employee: Employees are workers engaged via an employment contract, which must usually be in writing in Slovakia. Employees can be engaged on a full-time, part-time, fixed-term, or indefinite basis, and it’s illegal to discriminate against employees for their part-time or fixed-term status. Employees in Slovakia have certain rights and protections under the Labour Code and other legislation.
Independent contractor: Independent contractors are workers who work for an organisation but are not its employees. In Slovakia, the most common business structure for independent contractors is the sole trader status, though independent contractors may also work through limited liability companies. Independent contractors in Slovakia are not entitled to the same rights and protections as employees.
Agency worker: Agency workers are workers who are ‘leased’ through a temporary work agency for a set period of time. In Slovakia, the maximum engagement length for a temporary agency worker is two years. Agency workers have the right to equal treatment with employees of the user company in terms of wages and employment conditions. Agencies leasing out workers in Slovakia must have a permit from the Central Office of Labour, Social Affairs and Family.

Employee misclassification risks in Slovakia

Independent contractors are not entitled to the same rights and benefits as employees under the Labour Code, and employers are not required to withhold and pay taxes and social security contributions on behalf of independent contractors. For these reasons, the Slovak government takes issues of employee misclassification seriously, with consequences including fines, penalties, back payment of taxes, and reputational damage.

When determining a worker’s status, several factors must be considered. For example, a worker may be more likely to be a genuine independent contractor if:

They control their own work schedule and location.
They provide their own work equipment.
They are paid a fixed fee or a project rate (rather than a salary or wages).
They work for more than one employer at a time.
They have the right to engage a substitute or subcontractor.

Keep in mind that it’s not only about the agreement or contract that’s in place between the worker and the employer. Instead, the actual facts of the situation must be taken into account.

Language requirements in Slovakia

The official and main language in Slovakia is Slovak, which is spoken by the majority of the population. The second most widely spoken mother tongue is Hungarian, and the most common foreign languages are English, German, Russian, Hungarian, Polish, Roma, and French.

Language requirements for employment documents in Slovakia

Documents related to employment law in Slovakia must be written in Slovak. However, employers are free to provide employees with a bilingual version including text in another language if needed.

Language requirements in Slovakia for visas, work permits, and citizenship

There are currently no language requirements for obtaining a Long-Term Residence Permit in Slovakia. However, this will change in July 2025, when a new law will require employees to demonstrate at least A2-level proficiency on the Common European Framework of Reference for Languages (CEFR). Applicants for Slovak citizenship must also prove at least a certain amount of knowledge of the Slovak language.

English language in Slovakia

English is fairly widely spoken in Slovakia, mostly because children begin learning it at school at an early age. According to the EF English Proficiency Index, Slovakia ranks 18 out of 116 countries in the world (and 16 out of 35 in Europe) for English proficiency. Proficiency is highest in large cities such as Bratislava and Košice.

Corporate presence requirements and payroll setup in Slovakia

Foreign companies may technically engage employees in Slovakia without a local corporate presence. However, registrations with tax, social security, and health insurance authorities are necessary to run payroll.

Payroll setup in Slovakia

Here are the steps to follow to set up payroll in Slovakia:

Register as a business: Companies wanting to set up payroll in Slovakia must first either obtain a trade licence (živnostenský list) or register with the Commercial Register (Obchodný register).
Register for tax purposes: Businesses have 30 days after incorporation to register with the Financial Administration of the Slovak Republic. This will allow them to collect and pay taxes on their employees’ wages.
Register with the social security authorities: Businesses operating in Slovakia must also register with the local branch of the Social Insurance Agency before their employee’s first day of work. They will be given an employer identification number after registration.
Register with a health insurance provider: Employers in Slovakia must make contributions to their employees’ health insurance. They have eight days after the employee’s first day of work to register with the health insurance provider of the employee’s choice.

Keep in mind that these are the steps for businesses in Slovakia. Foreign businesses may have to meet additional requirements.

Do you need a local bank account to run payroll in Slovakia?

There’s no formal requirement for businesses to open a Slovakian bank account in order to hire and pay employees. However, doing so is recommended as it will make it easier to issue payments to local authorities.

Payroll requirements in Slovakia

Payroll in Slovakia is usually run once per month, with employees receiving their wages on a date specified in their employment contracts. Employees should be paid in the local currency, which is the Euro (EUR). The most common payment method is bank transfer. Employers must provide their employees with a detailed payslip, which can be in either digital or paper format. Employers are also required to keep payroll records for their employees.

Easily hire employees in Slovakia with our EoR solution

Hiring employees in Slovakia usually means setting up a legal entity, which can be costly and time-consuming. Employers can avoid this hassle by working with an Employer of Record (EoR), like CXC.

Through our EoR solution, you can confidently hire employees in Slovakia, without worrying about compliance issues. We’ll handle everything from payroll to benefits to employment contracts on your behalf — so all you have to think about is finding the right person for the job.

Read about EoR services

Compliantly hire employees anywhere with CXC

With our EoR solution, you can engage workers anywhere in the world, without putting your business at risk. No more worrying about local labour laws, tax legislation or payroll customs — we’ve got you covered.

Our EoR solution

DISCLAIMER: The information contained on this website is provided for general informational purposes only and should not be construed as legal, tax, or other professional advice on any subject matter. While we endeavor to ensure that the content is accurate and up to date, we make no warranties or representations of any kind regarding the completeness, accuracy, reliability, suitability, or availability of the information contained herein. The content on this site is not intended to be a substitute for professional advice. Users should not act or refrain from acting based on any information on this website without seeking the appropriate legal, tax, or other professional advice tailored to their specific circumstances from qualified professionals. We expressly disclaim all liability in respect to actions taken or not taken based on any or all of the contents of this website. Use of the information on this site does not create an attorney-client, tax advisor-client, or any other professional-client relationship between the user and the website or its authors.

BLOG

Helping businesess to compliantly engage talent since 1992