What date does the law specify salary must be paid in Slovakia?

In Slovakia, employers are required by law to pay employees for the previous month by the end of the following calendar month, at the latest. However, a different payment period may be specified in the employment agreement or collective agreement.

The employer sets the exact payment date in an internal regulation, or it can be agreed upon individually in each employment agreement. Compliance with this specific payment date is mandatory for employers. If an employer fails to pay the salary within 15 days after the specified payment deadline, employees have the right to immediately resign and report the employer to the relevant authorities.

How is salary calculated and what components does it consist of in Slovakia?

In Slovakia, salary calculation includes several components. The process is as follows:

Basic Salary (Tariff Wage):

• This is the primary component and is agreed upon in the employment agreement.

Additional Components:

• Bonuses and allowances
• Vacation pay or payment for paid time off

Gross Salary:

• The sum of the basic salary and additional components forms the gross salary.
• From the gross salary, health and social insurances paid by supported employees are calculated and then deducted.

Tax Base:

• The tax base is derived by deducting insurance contributions from the gross salary.
• The tax rate is 19%.

Net Salary:

• The net salary is calculated by subtracting insurance contributions and taxes from the gross salary.
• Additional components, like meal allowances or travel expenses, are then added to the net salary.

Is there a legal obligation to pay salaries in the same month in Slovakia?

No, there is no legal obligation in Slovakia to pay salaries in the same month. According to the Labour Code, the employer pays the salary on the payment date agreed upon in the internal regulation.

How many salary payments are made per year in Slovakia?

There are 12 salary payments made per year in Slovakia.

Is salary payment monthly and is payment standard at the end of the month in Slovakia?

Yes, in Slovakia, salary payments must be made on a monthly basis and are standardly paid at the end of the month.

Should the employment agreement in Slovakia specify salary in monthly or annual amounts?

The employment agreement in Slovakia should specify the salary in monthly amounts.

What tax and social security obligations do employees have in Slovakia?

Salaries in Slovakia are subject to income tax at the following rates:

• 19% on income up to EUR 37,981.44
• 25% on income above EUR 37,981.44

What are the details of the customary bonuses, including the 13th or 14th-month salary, and when are these payments typically made in Slovakia?

In Slovakia, there is no legal obligation for employers to provide a year-end bonus. However, it is common practice for employers to offer their employees an additional amount equivalent to one month's salary, often referred to as the "13th month salary".

What is the minimum wage information in Slovakia?

Effective for 2025 in Slovakia, the national monthly minimum wage is EUR 816, while the national hourly minimum wage is EUR 4.69. Additionally, wage premiums for work on weekends or at night may be calculated as a percentage of the minimum wage.