jurisdiction
1. Hiring employees
1.1. The Employment Contract | |
Written form required | An employment relationship is based upon an employment contract between an employer and an employee, which is usually set out in writing. However, failure to set out an employment contract in writing does not invalidate the employment relationship between the parties but may lead to invalidity of certain employment arrangements (e.g., probation period) and administrative sanctions (e.g., financial penalty). |
Verbal agreement also valid | An employment relationship may also be established by an orally concluded employment contract, which will become effective once the employee has commenced working for the employer. |
Issues to be specified in the contract | The employment contract must specify the type of work to be undertaken and its short characteristics, place of work, start date and salary terms (unless the employment contract refers to relevant provisions of any collective agreement in which such terms have been agreed). The employer must provide the employee with a copy of the employment contract. |
Term of the employment | Under Slovak law, fixed-term employment contracts may only be entered into for a maximum term of two years. The employer may enter a fixed-term employment contract with the same employee after a six months lapse from the termination of the previous employment relationship without restrictions. Otherwise, the fixed-term contract can only be renewed twice, for a maximum term of two years (i.e. two years in total). |
Probation period | The employer and employee can agree upon a probationary period not exceeding three months, or if the employee is under the direct managerial competence of a statutory body (i.e. managers in first level) or the employee is under the direct managerial competence of such first level´s managers (i.e. managers in second level) a probationary period not exceeding six months. The probationary period must be set out in writing (otherwise it is not valid). |
Choice of law – Jurisdiction clause | The employment contract may specify a choice of law and jurisdiction if the employment relationship has a foreign element. If the foreign element is located in the EU, the rules on choice of governing law and choice of jurisdiction, as well as determination of the governing law and jurisdiction in case of absence of an agreement, shall be governed by Rome I Regulation 593/2008 and Brussels I bis Regulation 1215/2012, respectively. If the foreign element is not located in the EU, the rules on choice of governing law and choice of jurisdiction, as well as determination of the governing law and jurisdiction in case of absence of an agreement, shall be governed by the Slovak Act No. 97/1963 Coll. on International Private and Procedural Law. Under the aforesaid act, in the absence of a choice of applicable law in the employment contract, the contract will be governed by the law of the country in which the employee carries out his/her work in performance of the contract. However, if the employee carries out his/her work in one state in the course of his/her employment with an organisation the registered seat of which is in another state, the law of the organisation’s seat will be decisive, unless the person has residency in the state where the work is performed. Further under the aforesaid act, agreement on jurisdiction concerning employment contracts is valid only if it does not exclude the jurisdiction of the state in which the employee has his/her residency or if it was concluded only after the commencement of dispute. |
Public Order Principle | The choice of law under the Slovak Act No. 97/1963 Coll. on International Private and Procedural Law is subject to the “observance of the public order” principle, which means that the legal regulations of the selected state should not apply if the effect of applying them would contradict fundamentals of the social and state system of the Slovak Republic and its laws that must be abided unconditionally. |
Remote Work | For information about remote work in Slovakia check out our chapter in the CMS Expert Guide to remote work. |
1.2. Contracts for services | |
No substitute for employment contracts | Slovak law only permits the establishment of an employment through a regular employment contract. |
Contracts on work carried out outside employment | Contracts concerning work carried out outside employment can be entered into, either for the performance of works limited by a certain objective or for another working activity, if implementation of such arrangements within the framework of regular employment would be impractical and uneconomical. |
Scope of work carried out on the basis of an agreement | Slovak law limits the scope of works that can be carried out under a “contract for performance of work” (350 hours per year per person), under a “contract on working activity” (10 hours per week per person), under a “contract on working activity for seasonal work” (520 hours per year per person) or under a “contract on student temporary work” (20 hours per week per person on average) and their duration up to a maximum of 12 months. |
1.3. Employment of foreigners | |
Corporate and residence permit | An employer may only employ an employee who is not a European Union citizen in Slovakia (an “foreigner”) if the employee:
The Office of Labour, Social Affairs and Family issues working permits, the Slovak Immigration Authority (the “Foreign police” - cudzinecká polícia) issues permits for temporary stay. As far as the employment relationship is concerned, foreigners have the same legal status as citizens of the Slovak Republic. |
Citizens of the European Union | Citizens of the European Union do not need a work permit but must register with the Foreign police. |
No exemptions for foreign key personnel | No separate provisions are specified for foreign key personnel. Foreign key personnel have the same legal status as Slovak key personnel. |
1.4. Special rules for executives? | |
Chief executive officer or members of statutory bodies | Employment law does not regulate the statutory roles of chief executive officer or members of statutory bodies. The statutory body and position are regulated exclusively by agreements dealing with the exercise of the office, or by a “mandate agreement” subject to the Commercial Code. An individual in an executive (managerial) position, member of a statutory body or statutory representative may also have an employment contract with its employer. However, the employment contract cannot deal with the exercise of the individual’s statutory position. |
No exemptions for managers or directors | Employment contracts with managers and directors are subject to the same regulation under the Labour Code as contracts with other employees. Managers and directors are equally protected against dismissal, and their working time and overtime are regulated in the same way. However, with executive employees it can be agreed that payment for overtime, and surcharges for work on Saturdays, Sundays, during public holidays and for night work is included in their total salary and that their probationary period is longer than three months but not exceeding six months. |
2. Remuneration
2.1. Minimum salary | |
Statutory minimum salary | Salary is agreed between the employer and the employee. The statutory minimum salary depends on the nature and level of difficulty of work undertaken by the employee. The Labour Code classifies six levels of difficulty of work, for each of which the statutory minimum salary increases by a different multiplier. The statutory minimum salary in 2024 is € 750 per month and € 4.310 per hour. |
Collective agreements | A collective agreement cannot specify a minimum salary of less than the statutory minimum. An employer will be bound by a minimum salary agreed in the collective agreement if it is higher than the statutory minimum. |
2.2. Pay increases | |
Collective agreement | Slovak law does not prescribe a formula for increases in salary. Salary increases can generally be regulated by collective agreements, which would then bind the employer. |
Employment Contract | If there is no collective agreement regulating salary increases, any increase is regulated exclusively by the mutual agreement of the employer and the employee. |
2.3. Reduction of wages | |
Mutual agreement | Specification of salary is one of the basic requirements of the employment contract. Salary can only be changed by mutual agreement of the employer and the employee. |
3. Working time
3.1. Standard working hours and breaks | |
Daily and weekly standard working hours | Standard working hours are eight hours per day and a maximum of 40 hours per week. For shift workers, normal working hours must not exceed 38.75 hours per week (employees working in rotation in both shifts of two-shift operations) or 37.5 hours per week (employees working in rotation in all shifts of three-shift or continuous operations). For employees working with chemical carcinogen substances, normal working hours must not exceed 33.5 hours per week. For employees aged below 16, normal working hours are up to 30 hours per week. For employees aged between 16 and 18 even when working for several employers, normal working hours are set at a maximum of 37.5 hours per week. |
Lunch break | Statutory minimum rest periods (lunch break) are not included in working hours and are unpaid. An employer is obliged to provide an employee whose work shift is longer than six hours with a break to rest and eat for duration of 30 minutes. The employer is under a legal obligation to provide an employee working at least four hours during the working shift with catering and shall provide the employee with a meal allowance equal to the amount determined in accordance with special regulation. |
3.2. Minimum rest periods | |
Minimum daily rest period | Working hours are to be divided in such a way that employees have at least 12 hours of rest time between the end of a shift and the beginning of the next shift within the 24-hour period. In special circumstances, daily rest time may be shortened to eight hours for employees over 18. The circumstances in which this is possible are determined by law (such as in cases of continuous operations or when the performing of the work is needed in some period of time more than in others, e.g. the urgent work in agriculture, providing universal postal services or when performing urgent repair work in order to avert a threat endangering the lives or health of employees, or in other extraordinary circumstances). If the employer cuts daily rest time in these circumstances, it must provide the employee with adequate substitution of daily rest within the following 30 days. |
Minimum weekly rest period | The employee must be given two consecutive uninterrupted rest days each week: either Saturday and Sunday, or Sunday and Monday (or in the case of employees over 18 years of age, another two consecutive uninterrupted rest days if necessary due to operating conditions). Providing employees with different weekly rest periods is possible only under the conditions stated in the Labour Code and with employees’ consent. |
3.3. Maximum allowed working hours | |
Maximum working hours | According to the Labour Code, maximum average working hours (including overtime work) are 48 hours per week (56 hours per week for medical employees, subject to their consent). Where there is even distribution of working time, working hours per day do not exceed 9 hours. Where there is uneven distribution of working time, working hours per day should not exceed 12 hours. |
3.4. Overtime work | |
Limitation on overtime work | Employers may only order employees to work overtime in special circumstances, for example, where there is a temporary and urgent increased demand for work or where the public interest is concerned. In any event, overtime work must not exceed eight hours per week on average. An employer may not order its employees to work more than 150 overtime hours per year (and another 100 hours per year in case of medical employees according to an agreement with employees´ representatives). |
Exceptions | An employer may, for substantive reasons in special circumstances as stated above, agree upon overtime work with an employee beyond the limits stipulated above, but not more than to the extent of 400 hours per year |
Compensation for overtime work | An employee must be paid his/her usual salary and a premium of at least 25% of his/her average salary (or 35% where the employee is performing hazardous work) for any overtime work. |
Penalties | Where maximum overtime hours are exceeded, the Office for Labour, Social Affairs and Family can impose a fine on the employer of up to € 200,000. The employee is not obliged to perform work if maximum overtime hours have been exceeded, and refusal to perform overtime work more than the statutory maximum hours will not be a breach of contract. |
3.5. Working during the weekend and on public holidays | |
Non-working days | The Labour Code defines non-working days as days of uninterrupted rest during the week (see 3.2 above) and public holidays. |
General rule with exceptions | Employees are entitled to rest during their non-working days. An employer may order its employees to work during their non-working days only in special circumstances (specified in the Labour Code) and only after consultation with the employees´ representatives (e.g. trade unions). |
Retail sale | An employer may not order its employees, or agree with them, that they will perform work consisting in retail sale or related activities during the days listed in the Labour Code (1 January, 6 January, Good Friday, Easter Sunday, 1 May, 8 May, 5 July, 29 August, 1 September, 15 September, 1 November, 17 November, 24 December after 12pm, 25 December, 26 December). Certain exemptions apply, for example to the work at petrol stations, airports, hospitals, pharmacy, etc. |
3.6. Premiums for work during public holidays, weekends and night work | |
Premiums are paid for work that is completed during public holidays. Saturday and Sunday, for night work, overtime work, and where the performance of work is more difficult (e.g., in a health damaging environment and performing of extra difficult work). | |
Work during holidays | For work during public holidays, the employee is entitled to usual salary and a premium of at least 100% of the employee’s average salary. |
Night work | For night work, the employee is entitled to his/her usual salary and a premium of at least 40% (in relation to an employee performing hazardous work 50%) of the statutory minimum salary claim (i.e., the minimum salary for the first level of difficulty of work, see 2.1 above) for each hour worked. In the case of an employer where the nature of the work or the conditions of the establishment requires a major part of the work to be carried out as night work, a lower amount may be agreed upon, but not less than 35% of the minimum wage. This premium must be paid in addition to the premium for overtime work (if an employee works overtime during the night). The night work is work carried out between 10 p.m. and 6 a.m. |
Work in aggravated and health damaging environment | Where performance of work is more difficult than normal (e.g. in health-damaging environments and when performing extra difficult work) the employee is entitled to their usual salary and a premium of at least 20% of the statutory minimum salary claim (at the first level of difficulty of work, see 2.1 above) for each hour worked. |
Work on Saturdays and Sundays | For work on Saturday, the employee is entitled to a premium in the amount of at least 50% of minimal hourly wage per each hour of work on Saturday, for work on Sunday, the employee is entitled to a premium in the amount of at least 100% of minimal hourly wage per each hour of work on Sunday. |
4. Paid annual leave (holiday)
4.1. Minimum holiday entitlement | |
Minimum holiday entitlement | Basic yearly holiday entitlement is four weeks, i.e. 20 working days per calendar year. For an employee who reaches the age of 33 years before the end of the given calendar year, minimum holiday entitlement increases to five weeks, i.e. 25 working days per calendar year. The minimum holiday entitlement of teachers and school directors is eight weeks, i.e. 40 working days per calendar year. A holiday week means seven consecutive days. |
Work in specific conditions | If an employee works in certain legally specified conditions, he/she has the right to receive compensatory leave of one week in addition to his/her main holiday entitlement. Employees with the right to compensatory leave are: those who work underground in mineral extraction or tunnelling work, and those who perform particularly difficult or health-endangering work (for example, in contagious environments). |
Other vacations | N/A |
4.2. Forfeiture of the holiday entitlement | |
Holiday consumption | The employer schedules employee's holiday, subject to previous negotiation with the employee, according to a holiday plan determined with the prior consent of the employees' representatives. |
Transfer to the next year | If the employee does not use his/her entire holiday entitlement due to the reason that the employer has not determined the holiday schedule or due to obstacles at work on the part of employee, the remaining holiday entitlement is transferred to the next calendar year. |
Money compensation | An employee is entitled to compensation (of his/her average salary) for any holiday time exceeding his/her four weeks’ basic holiday entitlement that he/she is unable to take before the end of the following calendar year. An employee cannot be paid compensation for any untaken part of his/her four weeks’ basic holiday entitlement, unless the reason for not taking the holiday consisted in termination of his/her employment. |
5. Sick pay
Sick pay | In the event of temporary incapacity for work, an employee is entitled to sick pay from the state social insurance system from the 11th day of temporary incapacity for work. Until then, i.e. for the first ten days of his/her temporary incapacity for work, he/she is entitled to “income compensation” provided by his/her employer. Income compensation:
Sick pay:
The definition and the calculation of the “daily measurement basis” is stated in law and the base for its calculation is the salary of the employee. Sick pay is paid up to a maximum of 52 weeks from the first day of temporary incapacity for work. |
Health examination | An employee is entitled to receive sick pay from the sick payment register for any validated temporary sick leave (i.e. confirmed by a medical doctor) under his/her health sickness insurance. When an employee takes sick leave, his/her employer does not have the right to demand that a health examination be carried out by a medical doctor appointed by the employer. However, the employee is obliged to give his/her employer a “sick leave confirmation” from his/her chosen doctor, on the basis of which he/she will be granted sick pay. |
6. Termination of Employment
General background | When terminating a contract, the following conditions must be observed: |
Mutual consent |
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Probation period |
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Termination by notice by the employer |
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Notice period |
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Termination by notice by the employee |
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Termination with immediate effect |
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6.1. Formal requirements to be observed by the employer | |
Written form required | Termination of contract by either the employer or the employee must be confirmed in writing and provided to the parties concerned. Lack of written form would render termination by notice and immediate termination invalid. |
For some exceptions approval required | Prior approval for termination of employment is not needed, except in the following circumstances: |
Partially disabled employees |
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Staff representatives (incl. Representatives of the trade union) |
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Obligation to offer another suitable job | Where termination by notice is not due to a disciplinary breach, unsatisfactory performance, redundancy following from premature termination of temporary assignment, or for other reasons permitting immediate termination, an employer has a social obligation to offer the employee another suitable job in the agreed place of work. |
6.2. Limited reasons to terminate the employment | |
Probation period | Both the employer and employee may terminate the employment contract without reason during the probation period. After the probationary period the employee can be dismissed only on legally stated grounds |
Termination by the employee | An employee can always terminate his/her contract by notice without stating a reason (see above). Immediate termination by employee is possible only if:
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Employer has to provide a “valid reason” for the termination of employment | The following reasons for termination by the employer are considered valid:
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6.3. Redundancy payment | |
Termination of employment by notice served by the employer because of company re-organization | The employer must give the employee a severance payment of: i) one months’ average monthly earnings if the contract is terminated by notice served by the employer due to a company re-organisation, or the employee’s inability to work on a long-term basis for medical reasons and the employment lasted at least two years and less than five years; ii) two months´ average monthly earnings when the employment lasted at least five years but less than ten years; iii) three months´ average monthly earnings when the employment lasted at least ten years but less than twenty years; or iv) four months´ average monthly earnings when the employment lasted at least twenty years. |
Termination of employment because of company re-organisation by mutual agreement | Should the employment relationship be terminated for any reasons as stated above but by mutual agreement between the employer and the employee the employee is entitled to a severance payment of : |
Work injury and occupational disease | In case of termination of employment by employer’s notice or mutual agreement for reasons relating to work injury and occupational disease, the employee is entitled to a severance payment in the amount of at least ten times his/her average monthly earnings. |
Retirement | In the case of retirement and under the conditions stated in the Labour Code, the employee is entitled to compensation of one month’s average monthly earnings. |
Business transfer | The employee is not entitled to a severance payment on a business transfer (all employment rights and liabilities are automatically transferred to the legal successor). |
6.4. General protection against termination of employment | |
The following provisions of the Labour Code may serve to protect the employee from dismissal: | |
Termination for reason |
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Consultation with the trade union |
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Opinion of the employee |
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Protection period |
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Period of 2 months |
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6.5. Employees with special protection against termination of employment | |
Prohibition of termination by notice | The following groups of people are protected against termination by notice served by the employer by way of a protection period:
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Approval required | The following employees are also protected against dismissal:
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6.6. Involvement of employees’ representatives | |
Consultation with the trade union | If there is no works council or employee trustee active in the workplace , the employer shall consult trade unions regarding an individual termination by notice and immediate termination. |
Consultation with the works council | If there is a works council active in the workplace alongside a trade union, the works council should be consulted regarding termination by notice and immediate termination. |
7. Business transfer
EU Directive 2001/23 | The Slovak Labour Code regulates the transfer of employment rights and duties as under the Transfer of Undertakings Directive (EU Council Directive 2001/23/EC) safeguarding employees' rights in the event of transfers of undertakings, businesses or parts of undertakings or businesses. All rights and liabilities are automatically transferred to the legal successor (transferee). |
Automatic transfer of contracts of employment | Under Section 27 of the Labour Code (Act No. 311/2001 of the Coll.) all rights and liabilities are automatically transferred to the legal successor. The new employer has the same obligations as the previous employer. |
8. Industrial relations
8.1. Employees’ representatives | |
Employees’ representatives in Slovakia are trade unions, works council and employee trustee (in relation to health and safety also an employee representative for health and safety at work); they have the rights of co-determination, consultation, controlling and information in the following situations: | |
Right of co-determination |
An agreement between the employer and the employees’ representatives is required, inter alia, where the employer proposes:
An employer is obliged to consult employees’ representatives in relation to any proposed termination by notice or immediate termination (see 6.4. above). |
Right of consultation | An employer is also obliged to consult employees’ representatives regarding, inter alia:
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Right of controlling | Employees’ representatives have the right to control fulfilment of labour law provisions, including salary regulations and obligations under collective agreements. |
Right of information | Employees’ representatives must be informed about economic and financial situation of the employer and estimated development of activities of the employer. |
Works council and staff representatives in the workplace | Participation in trade unions and establishment of a work council or employee trustee is the exclusive right of employees. In the event that employees exercise this right, the employer is obliged to permit the trade union organization to be active at the workplace and to allow employees to carry out elections for works council and employee trustee. |
8.2. Influence of Trade unions | |
Industrial firms | Unions have a real influence particularly where the employer is a large organisation or if the employer employs a large workforce (particularly industrial firms). |
Smaller companies | In terms of smaller companies and organisations, unions have fewer powers, as they are not so active. Similarly, employee trustee or works council members rarely have any real influence on the decisions taken by the employer. |
8.3. Creation of employees’ representatives | |
Union organisation | Act No. 83/1990 Coll. on the association of citizens regulates establishment of union bodies, their voting, number of members, term of office, as well as the whole internal structure of the union. |
Works council | A works council consisting of staff members may be established if the employer employs at least 50 employees. |
Employee trustee | If the total number of employees is less than 50 (but three at least, in any case), employees may elect an employee trustee, instead of a works council. The elections of members of the works council and/or of the employee trustee are governed by the Labour Code. |
Number of members of the works council | The number of works council members is dependent on the number of employees in the organisation. If there are up to 100 employees, at least three members are required. The term of office of the works council (and also of the employee trustee) is four years. The employer must pay all costs incurred in connection with the elections. |
8.4. Allocation of rights of employees’ representatives | |
Trade Unions | Only trade unions are entitled to carry out collective bargaining and conclude collective agreements on behalf of employees. Where there is a trade union active alongside works council/employee trustee, trade union has the right of co-determination, controlling and information, and the works council/employee trustee has the right of consultation and information. The respective rights and responsibilities of the employer and trade unions can be determined in a way other than that envisaged by the Labour Code (or other provisions) if this is set out in a collective agreement. However, this is only possible where the provisions of the collective agreements are to the advantage of the employees, and their representatives, and there is no prohibitive statutory provision. Therefore, the rights and responsibilities of the employees must not be restricted by collective agreements. |
Co-existence | Employees’ representatives in function are protected (during their term of office and for six months after its termination) against measures which impair them (such as termination of employment), and are motivated by their position or activities. |
Collective agreements | |
Special protection | |
8.5. Staff representatives and the right of paid release | |
Scope of release | Members of the union, members of the works council and employees' representatives have a right to exercise their function. Such rights include: |
Paid release |
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8.6. Employees' representatives and material expenses | |
Rooms | The employer shall, where possible, provide premises and reasonable hardware for the activities of the union or representatives free of charge and shall bear the expenses in connection with any maintenance and technical support required. |
Technical support | The provision of technical assistance by the employer depends on the size and resources of the company, for example, the employer may be able to provide the company’s technical equipment where business operations will not be disturbed and affected. |
8.7. Collective Agreements | |
Trade union organisation | If an employees’ organisation representing employees exists at the workplace, a collective agreement may be concluded between the employer and the employees’ organisation. The provisions of the collective agreement apply to all employees irrespective of whether they are members of the employees’ organisation or not. All unilateral deviations from or breaches of a collective agreement are treated as a breach of contract. |
9. Employment disputes
Courts | The general civil courts are competent for all decisions in all employment law matters. There are no special industrial law courts in Slovakia. |
Arbitration courts | There are no special arbitration courts or mediators for employment law matters. Slovak law does not allow arbitration tribunals to resolve employment law matters. The competence of general civil courts cannot be excluded. |
10. State Benefits
General background | There is a system of social insurance in Slovakia (statutory insurance) exercised by the following funds:
Health Insurance covers primary and secondary healthcare (diagnosis, treatment and rehabilitation). Sickness Insurance covers remuneration during sickness, child fostering and maternity. The Pension Fund provides support for the elderly and disabled. Unemployment Insurance contributions provide support for employees during periods of unemployment. |
10.1. Contributions for social insurance | |
Contributions | The employer will pay a contribution to the social insurance fund of 25.20% of the “measurement basis”, which definition is stated in law and which is calculated from the monthly salary paid to the employee. The employee pays a contribution of 9.40% of the measurement basis based on his monthly salary. |
Contract of employment governed by foreign jurisdiction/law | Both the employer and the employee are obliged to pay contributions to the social insurance fund in Slovakia, even if the employment contract is governed by foreign jurisdiction/law. The territorial principle applies, providing that jurisdiction is determined by the employee’s place of work. |
10.2. Retirement age | |
The retirement age shall always be set for a certain group of persons for the 5 following years. | |
Women, Men | The retirement age for persons born between 1 January 1957 and 31 December 1966 currently spans from 62 years and 6 months (persons born in 1957) to 64 years (persons born in 1966). There are certain exemptions relating to women born before 31 December 1961 (the retirement age is decreased depending on the number of children raised), and employees performing work in particular risk categories (their retirement age is also decreased depending on the number of years worked in the respective risk category). |
10.3. Calculation of pension | |
Maximum pension | The calculation of pension is stated in the social insurance law and depends on the employee’s peak earning level and number of years worked. The amount varies since many factors may influence its determination. |
10.4. Private Pension Systems | |
Additional pension insurances | At present there are only additional pension insurances besides the commercial insurances (e.g. life assurance) in Slovakia. This system of saving the money for pension is voluntary (certain exemptions apply in relation to employees performing risky works). Money in this system is administrated by pension companies established for this purpose. |
10.5. Unemployment benefits | |
Entitlement to unemployment benefits | An employee who has lost his job and registered at the relevant Office for Labour, Social Affairs and Family may receive an unemployment benefit if he has paid contributions during at least two of the four years prior to him registering as unemployed. |
Amount of the unemployment benefits | Unemployment benefit amounts to 50% of the daily measurement basis and is not available for any period longer than six months. |
Funding of the unemployment scheme | Both the employer and employee pay contributions to the unemployment benefit system of 1% of the “measurement basis”, the definition of which is stated in law and which is calculated from the monthly salary paid to the employee. |
Disclaimer: This publication is for general guidance only. It is not offered as advice on any particular matter and should not be taken as such. You should take appropriate professional advice relating to your particular circumstances and the current status of the laws and regulations. CMS, partner law firms within the CMS network and the author disclaim all liability, including in negligence, to any person or entity with regard to actions taken or omitted and with respect to the consequences of actions taken or omitted in reliance on information contained in this publication.