Slovakia HR and payroll glossary

Daň z príjmov Personal income tax

daň z príjmov fyzických osôb

Charged on pay after employee social and health insurance and the personal allowance. 2026 has four rates: 19% up to a tax base of €43,983.32, 25% to €60,349.21, 30% to €75,010.32 and 35% above. Employers withhold monthly advances. Source

Daňový bonus Child tax bonus

daňový bonus na vyživované dieťa

A tax credit for each dependent child, applied monthly by the employer after the employee signs the tax declaration. It reduces the tax withheld and is paid out in cash if it exceeds the tax due. Source

NČZD Non-taxable part of the tax base (personal allowance)

nezdaniteľná časť základu dane na daňovníka

The personal allowance: €5,966.73 for 2026 (21 times the subsistence minimum). Above a tax base of €26,083.13 it shrinks to €14,661.11 minus one third of the tax base, so it disappears at about €43,983, meaning most professional hires get none. Source

Rezervný fond solidarity Solidarity reserve fund

rezervný fond solidarity

The largest of the smaller employer-only lines inside the 24.4% employer social insurance: 4.75% of gross pay, alongside guarantee insurance (0.25%) and the contribution financing short-time work support (0.5%). Employers often see these as separate lines on payroll reports. Source

Sociálne poistenie Social insurance

sociálne poistenie

Contributions for sickness, old-age, disability and unemployment insurance. In 2026 the employee pays 9.4% (sickness 1.4%, old-age 4%, disability 3%, unemployment 1%) and the employer 24.4%, both up to a maximum assessment base of €16,764 a month (€201,168 a year). The employee share is deductible from the tax base. Source

Úrazové poistenie Accident insurance

úrazové poistenie

Accident-at-work insurance paid by the employer only: 0.8% of gross pay in 2026, with no maximum assessment base. Source

Zdravotné poistenie Public health insurance

verejné zdravotné poistenie

Paid to the employee's chosen health insurer, with no ceiling. The employee rate rose from 4% to 5% on 1 January 2026 (for 2026–2027); the employer rate stays 11%. The insurer runs an annual reconciliation, and the employee share is deductible from the tax base. Source

Dovolenka Annual leave

dovolenka

At least 4 weeks a year, rising to 5 weeks for employees who turn 33 by the end of the year or who permanently care for a child. Source

Odstupné Severance pay

odstupné

On dismissal for organisational or health reasons, paid on top of notice: at least 1 month's average earnings for 2–5 years' service, 2 months for 5–10, 3 months for 10–20 and 4 months for 20+. On termination by agreement for those reasons, at least 1 to 5 months by service. Source

Skúšobná doba Probationary period

skúšobná doba

Up to 3 months, or 6 months for senior managers reporting to the statutory body or to such a manager; it must be agreed in writing and cannot be extended. Source

Výpovedná doba Notice period

výpovedná doba

At least 1 month, or 2 months once employment has lasted a year (either side); 3 months where the employer dismisses for organisational or health reasons after 5 years. Notice starts on the first day of the month after it is delivered. Source

Finančná správa Financial Administration (tax office)

Finančná správa / daňový úrad

Slovakia's tax administration. Employers pay withheld income tax advances to their tax office (daňový úrad), file monthly and annual withholding reports, and can do the employee's annual tax reconciliation. Source

Inšpektorát práce Labour Inspectorate

Národný inšpektorát práce / inšpektorát práce

The National Labour Inspectorate and its regional inspectorates check compliance with labour law, pay, working time, illegal work and occupational safety, and can fine employers. Source

Sociálna poisťovňa Social Insurance Agency

The agency that collects social and accident insurance and pays pensions and sickness benefit. Employers register each employee before the first working day and file a monthly report with the contributions. Source