Act No. 311/2001 Coll. (Labour Code, as amended), and Act No. 351/2015 Coll. (On cross-border co-operation in the posting of workers for the performance of work in the provision of services, as amended) regulate the posting of workers to Slovakia. These Acts, as amended in particular by Act No. 307/2019 Coll., transpose Directives 96/71/EC, 2014/67/EU and (EU) 2018/957 into national legislation.
In the following sections, we will introduce a summary of both European law and local legislation on the obligations applicable to the transnational posting of workers to Slovakia.
For an overview of the EU legal framework on the posting of workers, take a look at our complete guide on EU Posted Workers Directives.
Preliminary assessments for the posting of workers to Slovakia
Before posting workers to Slovakia, the employer abroad should perform an overall assessment of the factors that make up a genuine posting, amongst which:
- the place where the employer has his registered office, administration, and administrative premises;
- the place where the employer pays taxes and social security contribution;
- the place where the employer is authorised to perform its activity or is registered with a chamber of commerce or a professional organisation;
- the place where the employer performs its main business activity and employs administrative staff;
- the place where the employer recruits employees and from which they are posted;
- the applicable law relating to employment contracts and other contracts concluded by the employer;
- the number of contracts executed in the context of the essential activities performed by the employer;
- the amount of turnover in another Member State, taking account of whether the employer is newly established.
In addition, the employer should assess the circumstances of the posted employees. In particular:
- whether the activity in Slovakia will be performed only for a fixed period;
- the date of beginning of the posting;
- previous periods during which the post was repeatedly occupied by the same employee or other employees;
- the nature of the activity performed;
- whether travel, accommodation and meal expenses are reimbursed by the employer, and how;
- place where the employee usually performs his/her work;
- whether the employee will return to, or resume working in, the Member State from which he/she was posted.
Notification to the Slovakian authorities
Where the arrangement qualifies as a genuine posting, according to Directive 96/71/EC and its national transposition, employers based in EU/EEA countries may post their workers to the Slovak Republic for the provision of services.
The posting employer must notify the National Labour Inspectorate no later than the day on which the posting begins, pursuant to Section 4(1) of Act No. 351/2015 Coll.
The notification, which shall be in a paper or electronic format, must contain:
- Identification details of the posting company;
- Number and identification details of the posted workers;
- Day of beginning and day of termination of the posting;
- Address where the provision of service will occur and type of work performed;
- Name of the service/services that the posting employer shall be providing through the posted employees;
- Full name, email address and address of the contact person appointed to deliver documents and provide information to the National Labour Inspectorate or a labour inspectorate, who must be physically present in the Slovak Republic territory throughout the posting.
The posting employer must notify the National Labour Inspectorate of any changes to these details without delay.
Working and salary conditions in Slovakia applicable during the assignment
Slovak working conditions partly apply to posted workers. Specifically, Section 5(2) of the Labour Code implements the core employment conditions under Article 3 of Directive 96/71/EC, as amended.
These core provisions refer to:
- length of working time and rest period;
- length of paid holiday;
- minimum wage, minimum wage entitlements and pay supplements for overtime work, work on public holidays, Saturdays, Sundays and at night, compensation for difficult working conditions, other mandatory wage components and holiday pay;
- occupational health and safety;
- working conditions of women, adolescent employees and employees caring for a child younger than 3 years of age;
- equal treatment and prohibition of discrimination;
- working conditions at employment by the agency for temporary employing;
- conditions for the temporary assignment of agency workers, including their working conditions, remuneration and terms of employment;
- reimbursement of travel and accommodation expenses and meal allowances for business trips or travel to the usual workplace within Slovakia. Comparable reimbursements or allowances paid under the legislation of the sending country may be taken into account when applying the relevant Slovak rules or collective agreement.
Implementation of the core provisions does not preclude the application of working conditions and terms of employment which are more favourable to the posted employee. The more favourable treatment is assessed separately for each entitlement.
The minimum wage in Slovakia is €915.00 gross per month from January 1, 2026, or €5.259 per hour for a 40-hour working week. Where remuneration is not governed by a collective agreement, higher minimum wage entitlements apply according to the degree of difficulty of the work.
Social security in Slovakia
A posted employee within the framework of a provision of services maintains an employment relationship with the posting employer throughout the posting.
In addition, under EU social security coordination rules, posted employees may remain subject to the social security legislation of the sending country, provided the applicable conditions are met; this is not determined simply by their country of residence. Pursuant to Article 12(1) of Regulation (EC) No. 883/2004, this generally requires that the anticipated posting does not exceed 24 months and that the employee is not sent to replace another posted worker.
The posting company must apply to the competent social security institution for the issuing of an A1 Certificate for each posted worker. This document certifies which country’s social security legislation applies to the holder.
The employee should have the A1 Certificate available throughout the posting period abroad.
Assignments lasting more than 12 months and termination of posting in Slovakia
Pursuant to Section 5(3) of Law No 311/2001 Coll., should the duration of a posting to Slovakia exceed 12 months, or 18 months where the posting employer submits a reasoned notification to the National Labour Inspectorate before the initial 12-month period expire, employment relationships of the posted worker in the framework of a provision of service shall be governed by the Slovak Labour Law, special regulations, or the relevant collective agreement, except to the initiation, establishment, termination and cessation of an employment relationship, the pursuit of other professional or trade activity or the restrictions on professional or trade activity after the end of the employment relationship.
If the posting employer replaces an employee posted to Slovakia with another employee performing the same task at the same place, the duration of the posting for these purposes also includes the posting period of the employee being replaced.
Documents’ availability during the assignment in Slovakia
All the following documents shall be available during the posting in the place of performance of work in Slovakia:
- a copy of the employment contract or relevant documents confirming the employment relationship;
- working-time records meeting the requirements of Slovak legislation;
- records of the wage paid to the posted employees during the posting period.
The posting employer must provide these documents to the labour inspectorate upon request, including after the posting has ended. Upon request, a Slovak translation of the documents or relevant parts must also be provided within the reasonable period set by the inspectorate.
Penalties for non-compliance as defined in the local legislation
Pursuant to Sections 19 and 20 of Act No. 125/2006 Coll. on Labour Inspection, the relevant authorities may impose fines, depending on the infringement, on:
- employers;
- self-employed workers;
- other natural persons specified by the Act.
Under Section 19(1), infringements of the applicable employment legislation or collective agreements may result in fines of up to EUR 100,000, subject to the specific rules for particular infringements.
The relevant authorities impose a fine to employers or natural persons for:
- infringement of the prohibition on illegal employment, from EUR 4,000 to EUR 200,000 and, in the case of illegal employment of two or more natural persons at the same time, at least EUR 8,000;
- an activity without authorization, certificate, license or permit, if an authorization, certificate, license or permit issued by the National Labour Inspectorate, labour inspectorate, natural person or legal person pursuant to a special regulation is required for performing the activity, from EUR 300 to EUR 33 000;
The Labour Inspectorate must impose fines on employers or self-employed persons who are not employers for:
- serious violations of obligations arising from the relevant regulations, from EUR 1,000 to EUR 200,000;
- failure to comply with an obligation imposed by a measure under Section 12(2)(b)–(i), from EUR 300 to EUR 100,000.
Proceedings to impose fines under Section 19(1) and (2) may be initiated within six months from the completion of the labour inspection, and no later than three years from the infringement.
In addition, where the relevant statutory conditions are met, enforcement measures may include:
- prohibitions;
- withdrawal of authorization;
- withdrawal of certificates or licenses.