The Government of the Slovak Republic set a higher minimum wage for 2022. There was a monthly increase of EUR 23 for individual levels of work intensity compared to last year.
The minimum wage will be EUR 646
From 1 January 2021, the monthly minimum wage will increase from the current EUR 623 to EUR 646. The basic minimum hourly wage increases from EUR 3.58 to EUR 3.713 per hour for a working period of 40 hours per week.
Example calculation of the minimum wage when working with the 1st degree of work intensity:
|Calculation of minimum wage in 2021
|Calculation of minimum wage in 2022
|Difference 2021 vs. 2022
|Minimum wage amount||623||646||23|
|Social insurance – employee||58.56||60.72||2.16|
|Health insurance – employee *||24.92||25.84||0.92|
|Social insurance – employer||156.99||162.77||5.78|
|Health insurance – employer||62.30||64.60||2.30|
|Tax (when applying the non-taxable part of the tax base)||31.07||33.78||1.56|
The increase in the minimum wage entitlement for individual levels of work intensity increases by EUR 23. Keep in mind that when setting the remuneration, it is necessary to pay attention to the degree of work intensity for which position!
|Work Difficulty Degree||Minimum wage claim 2021 in EUR||Minimum wage claim 2022
|Increase in 2022 compared to 2021 in EUR
||Minimum hourly wage in 2022 in EUR
40h / week
|Minimum hourly wage in 2022 in EUR
38.75h / week
|Minimum hourly wage in 2022 in EUR
37.5h / week
Increase of surcharges
Since 2021, surcharges have not been linked to a minimum wage, but are fixed. Their amount is decided by the government and the National Council of the Slovak republic, and for 2022 they remain at the same level as in 2021.
Overview of surcharges:
|Type of surcharge||2020||2021||2022|
|Night shifts||EUR 1.33||EUR 1.43||EUR 1.43|
|Saturday work||EUR 1.67||EUR 1.79||EUR 1.79|
|Sunday work||EUR 3.33||EUR 3.58||EUR 3.58|
|On-call duty (outside the workplace)||EUR 0.67||EUR 0.72||EUR 0.72|
* The Labour Code provides for exceptions for lower surcharges
The holiday surcharge for employees is based on the average hourly earnings in the relevant period and is at least equal to the minimum hourly wage, EUR 3,713. Also, overtime pay is based on average hourly earnings.
In the case of a person working on a contract, the holiday pay is set at a minimum of EUR 3.58 per hour of work.
The increase in the minimum wage also affects, among other things, the level of the taxable wage for applying the tax bonus to a child. That is 6 times the minimum wage per year, for 2022 it will be EUR 3,876.
The non-taxable amount increases
The non-taxable amount of the taxpayer increases to EUR 381.61 per month (EUR 4,579.26 per year). In order to claim the non-taxable amount on a monthly basis, it is necessary for the employee to sign a Declaration for the application of the non-taxable amount (hereinafter referred to as the “Declaration”). If the Declaration has already been signed, the non-taxable amount also applies automatically in 2022 and it is not necessary to sign the Declaration again.
If the employee’s total taxable income does not exceed EUR 2,289.63, the tax will not be levied and therefore will not be paid.
The maximum assessment basis increases
The maximum assessment base for social insurance increases to the amount of EUR 7,931. It does not apply to accident and health insurance, which do not have a maximum assessment base.
Levy relief for so-called the long-term unemployed will be abolished
It concerns the relief for health and social insurance which the employer and the employee did not pay due to the employment of the long-term unemployed.
Change of the amount of the tax bonus for a child
- EUR 47.14 – child up to 6 years
- EUR 43.60 – child from 6 to 15 years
- EUR 23.57 – dependent child from 15 years of age
The minimum income limit for entitlement to the tax bonus is 6 times the minimum monthly wage: EUR 6×646 = EUR 3,876 for the year 2022. If the tax bonus is applied monthly on the basis of a signed Declaration, the income limit is EUR 323.
Termination of social benefit – pandemic illness benefit
In the case of a pandemic sick leave, which arose from December 1, 2021, the method of payment of income compensation during the pandemic sick leave changes and the procedure is the same as for sick leave for another reason i.e., income compensation during the first 10 days of the sick leave is paid by the employer and the Social Insurance Agency pays compensation from the 11th day of the sick leave until the end of the sick leave.