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The employment of expats results in a new set of responsibilities for employers, when it comes to fiscal obligations. Our experts from Slovakia have prepared an overview on global mobility and expat tax in Slovakia, to provide a comprehensive overview on tax residency conditions, personal income tax, social security and health insurance contributions or penalties for non-compliance.
Our local tax, payroll and labour law experts are here to help you – as an expat or an employer – to obtain essential expert advice, so that you can effectively address all the matters related to cross-border mobility in Slovakia and other locations globally.
An individual is considered a Slovak tax resident if:
They have a registered permanent place of residence in Slovakia, including a temporary residence of EU citizen in Slovakia, or they have an actual residence in Slovakia
They stay for 183 days or more in Slovakia, except for purposes of study, medical treatment
Calendar year
The tax return is due by March 31 after the end of the tax period. This deadline may be extended by:
Up to 3 calendar months, with written notification
Up to 6 calendar months with income taxable abroad
Delayed filing of the tax return: from EUR 30 up to EUR 16,000
Delayed payment of the due tax: 15% p.a. from the value of overdue tax, for a period of maximum 4 years
Delayed or missing registrations at tax authorities: from EUR 60 up to EUR 20,000
Delayed or missing report on monthly salary or withholding tax from salary: from EUR 30, up to EUR 3,000
Delayed report on social security: up to EUR 16,596.96
Delayed payment of the social security contributions: 0.05% of the amount due for each calendar day
Delayed or missing registrations for the purposes of social security: up to EUR 16,596.96
Delayed report on health insurance: up to EUR 3,319
Delayed payment of the health insurance contributions: 15% p.a. from the overdue payment
Delayed or missing registrations for the purposes of health insurance: up to EUR 3,319
About Accace
Accace is a proactive consultancy and outsourcing partner who bridges the gap between needs and solutions. Combining smart and streamlined technology with a holistic approach, we provide an all-round care to clients and consider their matters as our own. With over 800 experts and more than 2,000 customers, we have vast experience with facilitating the smooth operation and growth of small to large-scale, global businesses.
About Accace Circle
Accace operates internationally as Accace Circle, a co-created business community of like-minded BPO providers and advisors who deliver outstanding services with elevated customer experience and erase the borders of service delivery. Covering over 50 jurisdictions with nearly 2,500 professionals, we support more than 15,000 customers, mostly mid-size and international Fortune 500 companies from various sectors, and process at least 200,000 pay slips globally.
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