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Minimum wage in Slovakia
Payroll in Slovakia
Statutory benefits in Slovakia
Other employee benefits in Slovakia
Compliant, seamless payroll and benefits in Slovakia and beyond
Payroll and benefits in Slovakia
Every country in the world has its own rules, regulations, and customs when it comes to payroll. For example, payroll in Slovakia usually happens on a monthly cycle, with employees receiving their wages in the month after they were earned. Employers in Slovakia must also understand the ins and outs of taxes and social security contributions, which are an integral part of payroll in Slovakia.
In this section, we’ll cover everything you need to know about payroll in Slovakia, including minimum wages, payroll taxes, social security contributions, and more. We’ll also discuss the mandatory benefits that employees are entitled to in Slovakia, which may be provided either by employers directly or through the social security system. Lastly, we’ll share some popular benefits that are not mandatory but could help to improve your offering to Slovak employees.
Minimum wage in Slovakia
The minimum wage in Slovakia is the amount that all employees are entitled to by law. It’s regularly updated to ensure that employees maintain the same purchasing power even as inflation increases.
Minimum wage in Slovakia in 2025
As of 1 January 2025, the minimum wage in Slovakia is EUR 816 per month, which is an increase of 8.8% on the 2024 rate.
Minimum wages for different jobs in Slovakia
In Slovakia, there are different minimum wage rates according to a job’s degree of difficulty, as defined by the Labour Code. These are based on the basic minimum wage. Jobs are given a difficulty rating of between 1 and 6, and the following minimum wages apply to each one:
- First degree of difficulty: The minimum wage (EUR 816 per month in 2025).
- Second degree of difficulty: 1.2x the minimum wage (EUR 932 per month in • 2025).
- Third degree of difficulty: 1.3x the minimum wage (EUR 1048 per month in 2025).
- Fourth degree of difficulty: 1.4x the minimum wage (EUR 1164 per month in 2025).
- Fifth degree of difficulty: 1.5x the minimum wage (EUR 1280 per month in 2025).
- Sixth degree of difficulty: 1.6x the minimum wage (EUR 1396 per month in 2025).
Minimum wage in Slovakia per hour, day, week, and year
The minimum wage in Slovakia is based on a full-time employee working 40 hours per week. An employee earning the minimum wage would therefore earn:
- EUR 4.70 per hour.
- EUR 37.66 per day.
- EUR 188.30 per week.
- EUR 9,792 per year.
Net minimum wage in Slovakia
The minimum wage in Slovakia is a gross figure, which means it’s the amount an employee earns before taxes and social security contributions are deducted. After these deductions have been made, the employee would be left with EUR 663.50 per month.
Minimum wage impact on labour surcharges in Slovakia
The minimum wage in Slovakia is used as a base for calculating allowances for work in special conditions. As of January 2025, these are as follows:
- Night work: 40% of the minimum hourly wage, or EUR 1.88 per hour.
- Work on Saturdays: 50% of minimum hourly wage, or EUR 2.35 per hour.
- Work on Sundays: 100% of minimum hourly wage, or EUR 4.69 per hour.
- Work on holidays: 100% of the employee’s average hourly wage.
Payroll in Slovakia
In Slovakia, payroll is typically run on a monthly basis. Employees must be paid no later than the end of the month following the month in which their wages were earned. Most employees receive their wages earlier than this on a date specified in the employment contract. The tax year in Slovakia is the same as the calendar year and the currency is the Euro (EUR).
Payroll taxes in Slovakia
Employees in Slovakia are required to pay income tax on their income from employment, which must be deducted and remitted to the tax authorities by the employer. Tax residents of Slovakia are taxed on their worldwide income, while non-residents are taxed only on income derived from within Slovakia. Income tax is charged at the following rates:
- Taxable income up to EUR 48,441.43: 19%.
- Additional taxable income: 25%.
An employee’s taxable income includes their basic wages, bonuses, and any benefits provided by the employer in cash or in kind. Obligatory health insurance and social security contributions reduce taxable income. Every employee also has a personal allowance which is not taxed. However, the exact amount of the deduction depends on the employee’s income level.
Social security contributions in Slovakia
Both employers and employees in Slovakia must also pay social security contributions based on the employee’s income. The employer’s deductions add up to a total of 25.2% of the employee’s total remuneration, up to a cap of EUR 3,832.12 per month per employee. This breaks down as follows:
- Old-age insurance: 14%.
- Disability insurance: 3%.
- Sickness insurance: 1.4%.
- Unemployment insurance: 1%.
- Guarantee insurance: 0.25%.
- Accident insurance: 0.8%.
- Solidarity Reserve Fund: 4.75%.
Employee contributions amount to 9.4% of income in 2025, made up of the following contributions:
- Old-age insurance: 4%.
- Disability insurance: 3%.
- Sickness insurance: 1.4%.
- Unemployment insurance: 1%.
Both employers and employees must also make mandatory health insurance contributions at the rate of 11% and 4%, respectively.
13th salary in Slovakia
Unlike in some other European countries, there is no requirement for a 13th salary in Slovakia. Employers can choose to award bonuses to their employees on a discretionary basis.
Other payroll requirements in Slovakia
As part of running payroll in Slovakia, employers must provide employees with a detailed payslip after each payroll cycle. This can be provided in either digital or paper form and must include the employee’s gross pay, deductions, and net pay. Employers in Slovakia must also keep payroll records for each employee.
Statutory benefits in Slovakia
Employees in Slovakia are entitled to various benefits under local employment legislation. Some of these are funded through the social security system in Slovakia, while others are provided directly by the employer. Read on to learn more about mandatory benefits in Slovakia.
Pensions in Slovakia
Pension funding in Slovakia is based on a ‘three-pillar’ system. The first pillar is old-age pension insurance, which is funded by payroll contributions from both employers and employees. The second pillar is a pension saving scheme operated by several different licensed providers. Both employers and employees are required to make contributions to a second-pillar scheme.
The pension system also has a voluntary third pillar. Usually, the employer can decide whether or not to offer contributions to this pillar. However, they are compulsory for hazardous occupations such as mining.
Health insurance in Slovakia
Slovakia has a public healthcare system funded largely through taxation, with the cost of national insurance shared between employers and employees. These contributions are mandatory and are paid at the rate of 11% (employers) and 4% (employees).
Unemployment insurance in Slovakia
Employees in Slovakia have the right to financial support in the case of unemployment as long as they have made unemployment insurance contributions for a minimum of 730 days over the past three years. If this condition is met, they can receive a benefit for a maximum of six months.
Paid and unpaid leave in Slovakia
Employees in Slovakia are entitled to a minimum of 20 days of paid annual leave. They are also granted leave in the case of sickness, maternity, or paternity, as well as short-term leave to attend funerals, study for exams, or see a doctor. Some of these leaves are paid in whole or in part by the employer, while others are funded through the social security system. Others are unpaid.
Meal allowances in Slovakia
Meal allowances are a mandatory benefit in Slovakia. Employers can choose to either provide a meal directly to employees or to offer meal vouchers instead. Employers must cover at least 55% of the cost of meal vouchers, though many pay more. Alternatively, employers can choose to pay the value of their contribution to meal vouchers as a supplement to the employee’s salary.
Other employee benefits in Slovakia
Employers in Slovakia can also choose to provide their employees with additional benefits, even if these aren’t required by law. Offering additional benefits and perks can improve your employer value proposition (EVP), helping you to attract and retain Slovak talent. Read on for some of the most common additional employee benefits in Slovakia.
Additional pension contributions in Slovakia
While the first and second pillars of the pension system in Slovakia are mandatory for employers, the third pillar is (usually) optional. Employers can therefore choose to offer contributions to the third pillar as an additional employee benefit.
Company cars in Slovakia
Some employees in Slovakia may be offered a company car which they can also use for private purposes. This benefit is most common for high-level employees.
Premium healthcare in Slovakia
Employers in Slovakia can choose to offer their employees additional health insurance on top of their mandatory contributions to the public system. This may help employees to access higher-quality care or get seen more quickly.
Additional leave in Slovakia
Employers in Slovakia can choose to offer their employees additional annual leave, sick leave, or other types of time off work. This can be a valuable way of attracting and retaining employees since it helps them to improve their work-life balance.
Flexible working hours in Slovakia
Some employers in Slovakia choose to allow their employees to set their own working hours. This can be a particularly valuable benefit to employees who are parents since it allows them to better balance their work and personal responsibilities. However, this type of employee benefit could be beneficial to all employees.
Remote work in Slovakia
Full or partial remote work is another common employee benefit in Slovakia. Again, this can help employees to improve their work-life balance as well as saving them money by reducing commuting costs.
Compliant, seamless payroll and benefits in Slovakia and beyond
Getting payroll and benefits right is not just a legal issue. Every country also has its own customs, norms and expectations about employee compensation. And if your operations aren’t in line with your workers’ expectations, they may not stick around for long.
Thankfully, we know what we’re doing. When you work with CXC to engage workers in Slovakia, we’ll handle everything from tax withholding to employee bonuses on your behalf.
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