GLOBAL EMPLOYER OF RECORD IN 190+ countries
Employ local or international talent in Slovakia without incorporating
Move ahead with priority hires in Slovakia without waiting for entity formation. Acumen acts as your Employer of Record, helping you operate in the market with the people you need while keeping the longer-term corporate footprint open.
GLOBAL EMPLOYER OF RECORD
Global coverage
Acumen International delivers global employment solutions across 190+ countries.
Strategic markets
Hiring and compliance support across North America, Europe, and Asia-Pacific.
Established jurisdictions
Lawful employment and payroll in regulated, compliance-intensive countries.
Growth economies
Expanding into new regions? Hiring support across fast-moving economies.
Risky and remote locations
Compliant employment solutions in jurisdictions with limited infrastructure.
Why companies use an Employer of Record in Slovakia
An Employer of Record is the legal employer of people who work for another business. In Slovakia, Acumen International signs the employment contract under the Slovak Labour Code, registers the employee for social and health insurance, pays salary and carries the employer’s legal obligations. You choose the person, define the role and manage the work, and Acumen invoices you for the employment cost and its service fee. Your business can therefore employ people in Slovakia without registering a Slovak company.
Ways to engage people in Slovakia
| Option | What it covers | The limit |
|---|---|---|
| Employment contract (pracovná zmluva) | Full or part-time employment under the Labour Code, with insurance and tax handled through payroll | Requires a Slovak employer, which Acumen International provides |
| Self-employed contractor (živnostník) | A trade licence holder who invoices for services | Dependent work done this way is illegal employment, with fines starting at EUR 4,000 from 2026 |
| Agreement on work performance | A defined task outside employment | Capped at 350 hours a year |
| Agreement on work activity or student agreement | Recurring part-time work | Limited to 10 hours a week, or 20 hours on average for students |
The strategic case for an Employer of Record in Slovakia
- You can follow a customer or a project into Slovakia within the time it takes to hire, instead of waiting for a company registration, a bank account and insurance registrations.
- Your commitment stays in proportion to the opportunity. A handful of hires does not justify a company, a local director and an accounting setup, and if plans change, there is no entity to wind up.
- You can offer what experienced Slovak engineers and managers often prefer: proper employment, with the security that comes with it, from the very first hire.
- Specialists from outside the EU become hireable, because Acumen International can act as the employer their residence permit requires.
- Your managers run the work while the employer’s obligations sit with Acumen International, from the contract to insurance and inspections.
- When the volume of work justifies your own s.r.o., the team can move across with their terms in place, so a permanent presence remains an option rather than a requirement.
Temporary assignment: the legal basis
Slovakia allows a temporary employment agency, operating under a permit from the Central Office of Labour, Social Affairs and Family, to assign its employees to work for a client. Assigned employees must receive working and pay conditions at least as favourable as comparable employees of the client, and the agency and the client share responsibility for their pay. An assignment to the same client can last up to 24 months, including any extensions, so longer roles are planned with a move to your own entity or another arrangement in mind. Assigned employees cannot be used for certain hazardous work, which rules out some industrial roles.
A draft amendment planned for January 2027 would require agencies to notify the Central Office before each assignment begins, with fines of up to EUR 100,000 for failing to do so. It would also bar the hiring of non-EU nationals through an agency where any business involved has been fined for illegal employment.
Pay rules for employees in Slovakia in 2026
The minimum wage is EUR 915 a month, or EUR 5.259 an hour. Slovakia also sets six minimum pay levels by job difficulty, from the minimum wage for the simplest work up to twice the minimum wage for the most demanding roles, so even a specialist salary has a statutory floor tied to the job.
Wages are paid at least monthly and no later than the end of the following month. On top of base pay, the Labour Code requires these supplements:
| Work | Minimum supplement |
|---|---|
| Overtime | 25% of average earnings, or time off instead by agreement |
| Night work | 40% of the minimum hourly wage |
| Saturday work | 50% of the minimum hourly wage |
| Sunday work | 100% of the minimum hourly wage |
| Work on a public holiday | 100% of average earnings |
Thirteenth and fourteenth salaries are not required by law. If you offer them, the contract or a bonus policy sets when they are paid and who qualifies.
Slovak employment contracts, probation and working hours
- Written contract. The employment contract is signed in writing before the first working day and sets out the type of work, place of work, start date and pay.
- Probation. Up to 3 months, or 6 months for managers reporting directly to the company’s statutory body. It cannot be extended once agreed.
- Fixed terms. A fixed-term contract can last up to 2 years and be extended or renewed no more than twice within that period, with exceptions such as covering parental leave.
- Working week. 40 hours, reduced to 38.75 hours for two-shift work and 37.5 hours for three-shift or continuous work.
- Overtime. Up to 150 hours a year can be ordered, and up to 400 hours a year in total by agreement with the employee.
- Home office. Remote work is agreed in the contract or separately, and the employer covers the agreed costs.
- Non-compete. Valid for up to one year after employment ends, with compensation of at least 50% of average monthly earnings for each month.
Notice periods and severance pay in Slovakia
A Slovak employer can dismiss only on a ground the Labour Code lists, and the notice must state that ground specifically in writing. The grounds include redundancy or organisational change, long-term loss of fitness for the work, failure to meet job requirements after a written warning, and a serious breach of discipline.
| Length of service | Employer’s notice | Severance on redundancy or health grounds |
|---|---|---|
| Under 1 year | 1 month | None |
| 1 to under 2 years | 2 months | None |
| 2 to under 5 years | 2 months | 1 month’s average earnings |
| 5 to under 10 years | 3 months | 2 months |
| 10 to under 20 years | 3 months | 3 months |
| 20 years or more | 3 months | 4 months |
The longer notice periods apply to dismissals for redundancy, organisational change or health reasons; in other cases notice is generally 2 months after a year of service. Notice starts on the first day of the month after it is delivered. When employment ends by agreement on these grounds, severance moves up one band.
Probation exits and disputes
During probation, either side can end employment in writing without notice or a reason. An employee has two months to challenge a dismissal in court, and an invalid dismissal can lead to wage compensation for up to 36 months.
Employment risks in Slovakia and Acumen International’s safeguards
| Risk | Where it arises | How Acumen International covers it |
|---|---|---|
| Worker misclassification | From 2026, dependent work no longer has to follow employer-set hours, so flexible contractors are easier to classify as employees, with fines from EUR 4,000 per person | Your Slovak team is employed by Acumen International on Labour Code contracts |
| IP ownership | The employer exercises the rights to work created in the job, so code and designs sit with the Slovak employer unless the contracts pass them on | Rights transfer clauses in each employment contract and in the service agreement with your business |
| Client liability for pay | If an assigned employee is paid less than your comparable staff, your business must pay the difference within 15 days of the payday | Pay set against your comparable roles and paid in full every cycle, with confirmations on request |
| Equal pay for assigned staff | Pay and working conditions must be at least as favourable as those of your comparable employees | Each role is benchmarked against your Slovak pay structure before the offer |
| Permanent establishment | A Slovak employee who closes deals in your company’s name can create a taxable presence | Pricing and contract approval remain with your company and are written into the role |
| Exit cost | Notice of up to three months, severance from two years of service, and an extra month of severance when employment ends by agreement | Exit routes and costs are set out at proposal stage |
| Sponsor obligations | A third-country national assigned through an agency cannot be moved to another client, and the start of work must be reported within 7 working days | Acumen International carries the employer’s reporting duties and checks the role before the offer |
| Pay transparency | The EU Pay Transparency Directive was due for national transposition by June 2026 | Pay structures and job advertisements prepared for the new requirements |
Hiring non-EU nationals in Slovakia through Acumen International
A non-EU national working in Slovakia normally needs temporary residence for the purpose of employment, and the application rests on a Slovak employer: the labour office confirms the vacancy can be filled by that person, the employer signs the contract, and the employer reports the start of work. Without a Slovak employer, there is nothing to apply with.
Acumen International provides that employer. It secures the vacancy confirmation, signs the employment contract, supports the residence application and handles the reporting, while the employee works for your business from Slovakia.
What you gain
- Candidates you could not otherwise hire. A strong applicant from outside the EU can join your Slovak team before you have any legal presence in the country.
- Eligibility settled before the offer. Foreign nationals employed through an agency can only fill shortage roles in districts with registered unemployment below 5%, and cannot be moved to a different client under the same permit. Acumen checks those conditions first, so a candidate does not resign from their current job for a role that cannot be approved.
- An earlier start. A worker with a vacancy confirmation can begin once the complete residence application is filed, and Acumen notifies the labour office within the 7 working days that follow.
- One employer accountable for status and pay. The terms in the permit and the terms on the payslip come from the same employer, which keeps renewals straightforward.
Residence routes
| Route | Suits | What it requires |
|---|---|---|
| Temporary residence for employment | Most skilled hires from outside the EU | A labour office confirmation for the vacancy and a signed employment contract |
| EU Blue Card | Highly qualified specialists | A higher-education qualification or equivalent experience and a salary above the statutory threshold |
| Intra-corporate transfer | Managers and specialists already in your group | A posting from your own company abroad, rather than local employment |
Employer contributions and income tax in Slovakia
A Slovak employer adds 36.2% to gross salary in social insurance, accident insurance and health insurance. Employees contribute 14.4% from their pay. Social insurance is calculated on earnings up to EUR 16,764 a month in 2026, while health insurance has no ceiling.
| Contribution | Employer | Employee |
|---|---|---|
| Old-age pension | 14% | 4% |
| Disability | 3% | 3% |
| Sickness | 1.4% | 1.4% |
| Unemployment | 1% | 1% |
| Reserve fund | 4.75% | None |
| Guarantee fund | 0.25% | None |
| Accident insurance | 0.8% | None |
| Health insurance | 11% | 5% |
| Total | 36.2% | 14.4% |
Employer cost of a EUR 3,000 salary
A gross monthly salary of EUR 3,000 carries EUR 732 in employer social insurance, EUR 24 in accident insurance and EUR 330 in health insurance. The total monthly cost is EUR 4,086 before benefits.
Income tax bands from 2026
| Monthly tax base | Rate |
|---|---|
| Up to EUR 3,665.28 | 19% |
| EUR 3,665.29 to 5,029.10 | 25% |
| EUR 5,029.11 to 6,250.86 | 30% |
| Above EUR 6,250.86 | 35% |
The tax base is gross pay after the employee’s insurance, reduced by a non-taxable allowance of up to EUR 497.23 a month that shrinks for higher earners.
For salaries in the upper bands, the Global Payroll Calculator shows how each step in pay changes your cost and the employee’s net income.
Industries building teams in Slovakia
- Car manufacturing and suppliers. Volkswagen, Kia, Stellantis and Jaguar Land Rover assemble cars in Slovakia, and Volvo is building a plant near Košice. Suppliers hire launch, quality and supplier-development engineers to work close to these lines.
- Batteries and electrification. Battery and component projects need chemists, process engineers and project managers during build-up, often before the supplier’s own Slovak company is ready to employ them.
- IT and shared services. Bratislava and Košice host technology and service centres for international groups, and smaller companies add developers, support engineers and finance specialists alongside them.
- Defence and engineering. Ammunition and engineering producers in central Slovakia recruit engineers and programme staff for international orders.
- Logistics and distribution. Western Slovakia’s position next to Austria, Czechia and Hungary attracts regional warehouse and supply chain roles.
In each of these, an Employer of Record lets you staff the project now and leave the decision on a Slovak company until the volume of work is clear.
Slovak hiring cases and how they are handled
| Case | What Slovak rules add | How it is handled |
|---|---|---|
| A long-term freelancer moves onto payroll | Employee insurance of 14.4% and the 2026 tax bands change net pay compared with invoicing | The gross salary is modelled against the freelancer’s current net income before the offer |
| A senior hire earning above EUR 6,250 a month | Income above this level falls into the new 35% band, while social insurance stops at EUR 16,764 a month | The offer is presented in net terms so the candidate can compare it with their current package |
| An employee lives in Vienna or works some days from Austria | Social security normally follows the country where the work is done, so regular days in Austria can bring Austrian rules into play | Working patterns are agreed in advance, and an A1 certificate is requested where Slovak insurance can continue |
| A parent asks for flexible hours or home office | Parents of young children and carers can request flexible arrangements, and the employer must reply with reasons | Each request is decided with you and recorded in writing |
| An engineer travels regularly to client sites in other EU countries | Foreign per diem rates are set by the Ministry of Finance, and from 2026 the meal allowance on postings to certain EU states can be reduced by up to 25% | Each trip is classed as business travel or a posting, and allowances are paid through payroll at the applicable rate |
Benefits and payroll administration in Slovakia
Statutory and expected benefits
- Meal contribution. Every employee working a shift of more than four hours is entitled to meal support from the employer, either as meal vouchers or as a cash allowance, and the employer pays at least 55% of the meal’s value.
- Recreation allowance. Employers with 50 or more employees contribute to the cost of an employee’s holiday, subject to an annual limit.
- Supplementary pension saving. Employer contributions to a third-pillar pension are a valued extra, particularly for senior hires.
Payroll timetable
| When | What happens |
|---|---|
| By the end of the following month | Salary for the month is paid |
| Within 5 days of each payday | Income tax advances are paid to the tax office |
| By 10 February | Each employee receives a statement of the previous year’s taxable income |
| By 31 March | The employer completes the annual tax reconciliation for employees who requested it by 15 February |
Annual leave, public holidays and sick pay in Slovakia
| Leave | Entitlement | Paid by |
|---|---|---|
| Annual leave | 4 weeks, or 5 weeks from the year an employee turns 33 or for those permanently caring for a child | Employer |
| Sick leave | Employer sick pay for the first 14 days from 2026, then sickness benefit at 55% of the daily assessment base | Employer, then the Social Insurance Agency |
| Maternity leave | 34 weeks, 37 weeks for single mothers and 43 weeks for multiple births | Social Insurance Agency, at 75% of the daily assessment base |
| Paternity benefit | 2 weeks within 6 weeks of the birth | Social Insurance Agency, at 75% of the daily assessment base |
| Parental leave | Until the child turns three | Unpaid by the employer; the state pays a parental allowance |
| Care for a sick child | Up to 14 days per episode | Social Insurance Agency, at 55% of the daily assessment base |
The calendar of paid holidays has also shrunk. In 2026, 17 November remains a state holiday but is no longer a day off, and 8 May and 15 September are ordinary working days, which adds working days to every Slovak employee’s year.
Sources
- Contribution payment tables as of 1 January 2026
- Individual income tax rates for 2026
- Minimum wage of EUR 915 in 2026
- Illegal work and illegal employment
- Act No. 462/2003 Coll. on income compensation during incapacity for work, as in force from 1 January 2026
- Act No. 14/2015 Coll. amending the Labour Code
- Dependent work from 1 January 2026
- Payroll alert: consolidation 2026 and its payroll impact
- Slovakia: tax and social security changes for 2026
- Temporary employment agency FAQs
- Temporary employment agencies in Slovakia: draft changes from 2027
FREQUENTLY ASKED QUESTIONS
Got questions?
We’ve got answers
Have questions about hiring globally? You’re not alone. Below you’ll find answers to the most common questions from teams expanding into new markets — from compliance and onboarding timelines to payroll and local benefits.
If you don’t see what you’re looking for, our team of in-country experts is always ready to help you navigate the details.
Can we move employees from Acumen to our own entity in Slovakia later?
Yes. If your local operation in Slovakia reaches the point where direct employment makes more sense, Acumen can support the move from the EOR arrangement to your own employing entity. The transition needs to follow the local rules applicable to the employees concerned.
Can we standardise our EOR programme while keeping employment in Slovakia locally compliant?
Yes. Group-level policies and service standards can be aligned across markets, but the employment arrangement in Slovakia still needs to follow local rules. Acumen combines central account ownership with country-level employment delivery.
Can Acumen design statutory and supplementary benefits for employees in Slovakia?
Yes. The package must first meet the statutory requirements that apply in Slovakia. Acumen can then help add supplementary benefits around role seniority, talent-market expectations and the client’s wider reward strategy, subject to local availability and tax treatment.