Slovakia at a glance
Taxes in Slovakia
Employer Contributions
Total employer employment tax: 36.2%
| Contribution Type | Rate |
|---|---|
| Health insurance | 11% |
| Old age pension | 14% |
| Disability insurance | 3% |
| Reserve fund | 4.75% |
| Sickness insurance | 1.40% |
| Accident insurance | 0.80% |
| Unemployment insurance | 1% |
| Guarantee insurance | 0.25% |
Total employer employment tax: 36.2%
| Contribution Type | Rate |
|---|---|
| Health insurance | 11% |
| Old age pension | 14% |
| Disability insurance | 3% |
| Reserve fund | 4.75% |
| Sickness insurance | 1.40% |
| Accident insurance | 0.80% |
| Unemployment insurance | 1% |
| Guarantee insurance | 0.25% |
Income tax: 19%–35% (progressive) | Social security: 13.40%
| Contribution Type | Rate |
|---|---|
| Health insurance | 5% |
| Old-age pension | 4% |
| Disability insurance | 3% |
| Sickness insurance | 1.40% |
| Gross Income | Tax Rate |
|---|---|
| Up to €43,983.32 | 19% |
| €43,983.33 – €60,349.21 | 25% |
| €60,349.22 – €75,010.32 | 30% |
| Over €75,010.32 | 35% |
Employer of Record in Slovakia
How Remote& EOR Works
Remote& acts as the legal employer of your Slovak workers — managing payroll, tax filings, statutory benefits, and employment contracts while you direct the work.
| Party | Role |
|---|---|
| Your Company | Manages work tasks, performance, and team direction |
| Remote& | Runs payroll, files SP/ZP contributions, administers benefits, ensures legal compliance |
| Employee | Works for your company under a locally compliant Slovak contract |
Ask Remi:
"Hire a cloud architect in Slovakia — €4,000/month, starting next quarter" Remi handles everything: contract, Sociálna poisťovňa registration, payroll setup, and health insurance enrollment.
Benefits in Slovakia
- Public health insurance: Universal coverage — employee contributes 5%, employer contributes 11%
- Social security (Sociálna poisťovňa): Covers pensions, sickness, disability, unemployment, maternity, and family benefits — employee ~13.4%, employer ~36.2%
- Flexible working hours
- Remote work options
- Additional vacation days
- Performance or annual bonuses
- Wellness benefits
- Private health insurance top-up
- Professional development budget
- Company car or transportation allowance
Leave entitlements
| Leave type | Entitlement |
|---|---|
| Paid Annual Leave | 20–25 days + public holidays |
| Sick Leave | 1–11 days employer-covered (at varying rates); day 11+ covered by state at 55% of income |
| Maternity Leave | 34–43 weeks (starting 8–6 weeks before due date) |
| Parental Leave | Minimum 1 month |
Employment conditions
Notice Periods
Slovak law requires formal notice periods before terminating any employment contract.
Business Transfer
Under the Slovak Labour Code, employees automatically transfer to a new employer during business transfers, with existing employment rights, salary, and conditions preserved. Dismissal solely due to the transfer is not permitted.
Employee Rights & Protections
Slovak workers are entitled to: equal pay, severance pay rights, safe and healthy workplace, unfair dismissal protection, anti-harassment and anti-discrimination protection, detailed payslip, and pay transparency.
Payments
End of employment in Slovakia
Employment may be terminated through:
- Mutual agreement — at any time by both parties
- Notice of termination — with formal notice period per Labour Code
- Immediate termination — only for lawful criminal conviction for intentional offense or serious breach of labour discipline
- Notice during probation — simplified procedure during the probationary period
Frequently asked questions
Four routes: run payroll from HQ (legally problematic); engage contractors (non-compliant for full-time exclusive workers); set up a Slovak s.r.o. entity (time-consuming and complex); or use Remote& as Employer of Record for the fastest compliant path without a local company.