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The Ministry of Labour, family and social affairs of the Slovak Republic set a higher minimum wage in Slovakia for 2023. There was a monthly increase of EUR 54 for individual levels of work intensity compared to last year. An increase in the minimum wage also means an increase in bonuses and on-call time.
From January 1, 2023, the monthly minimum wage in Slovakia will increase from the current EUR 646 to EUR 700. The basic minimum hourly wage increases from EUR 3.713 to EUR 4.023 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 2022 in EUR | Calculation of minimum wage in 2023 in EUR | Difference 2022 vs. 2023 in EUR | |
| Minimum wage amount | 646 | 700 | 54 |
| Social security – employee | 60.72 | 65.80 | 5.08 |
| Health insurance – employee * | 25.84 | 28 | 2.16 |
| Social security – employer | 162.79 | 176.4 | 13.61 |
| Health insurance – employer | 64.60 | 70 | 5.40 |
| Tax (when applying the non-taxable part of the tax base) | 33.79 | 37.23 | 3.44 |
| Labour cost | 873.39 | 946.4 | 73.01 |
| Net Wage | 525.65 | 568.97 | 43.32 |
The increase in the minimum wage entitlement for individual levels of work intensity increases by EUR 54. Keep in mind that when setting the remuneration, it is necessary to pay attention to the degree of work intensity for which position!
| Work Intensity Degree | Minimum wage claim 2022 in EUR | Minimum wage claim 2023 in EUR | Increase in 2023 compared to 2022 in EUR | Minimum hourly wage in 2023 in EUR 40h / week | Minimum hourly wage in 2023 in EUR 38.75h / week | Minimum hourly wage in 2023 in EUR 37.5h / week |
| 1 | 646 | 700 | 54 | 4.023 | 4.153 | 4.291 |
| 2 | 762 | 816 | 54 | 4.690 | 4.841 | 5.003 |
| 3 | 878 | 932 | 54 | 5.356 | 5.520 | 5.713 |
| 4 | 994 | 1048 | 54 | 6.023 | 6.217 | 6.425 |
| 5 | 1110 | 1164 | 54 | 6.690 | 6.906 | 7.136 |
| 6 | 1226 | 1280 | 54 | 7.356 | 7.593 | 7.846 |
Since 2021, surcharges have not been linked to a minimum wage in Slovakia, but are fixed. Their amount is decided by the government and the National Council of the Slovak Republic, and for 2023 they remain at the same level as in 2022.
Overview of surcharges:
| Type of surcharge | 2021 | 2022 | 2023 |
| Night shifts | EUR 1.43 | EUR 1.43 | EUR 1.43 |
| Saturday work | EUR 1.79 | EUR 1.79 | EUR 1.79 |
| Sunday work | EUR 3.58 | EUR 3.58 | EUR 3.58 |
| On-call duty (outside the workplace) | EUR 0.72 | 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 4.023. 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 non-taxable amount of the taxpayer increases to EUR 410.24 per month (EUR 4,992.82 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 2023 and it is not necessary to sign the Declaration again.
If the employee’s total taxable income does not exceed EUR 2,461.41, the tax will not be levied and therefore will not be paid.
The maximum assessment base for social insurance increases from January 1, 2023 to the amount of EUR 8,477. It does not apply to accident and health insurance, which do not have a maximum assessment base.
The amount will not be always granted automatically to every employee’s child. The amount of the claim depends on the provided percentage of the income tax base according to the Section 5 of the Income Tax Act. The more children the employee has, the more the percentage limit increases (20% – 55%).
| Maximum amount of tax bonus in % from partial tax base | ||||||
| Number of children | 1 | 2 | 3 | 4 | 5 | 6 and more |
| A child under 18: 140 EUR | 20% | 27% | 34% | 41% | 48% | 55% |
| A child above 18: 50 EUR | ||||||
For an employee with a minimum wage of EUR 700 and 3 children under 15 years of age, we will calculate the maximum tax bonus by calculating the tax base (700 – 93.8) = 606.2.
We will calculate the amount of the maximum tax bonus, i.e., 606.20 * 34% (percentage for the number of children) = 206.11 EUR from the tax base.
Even though according to the age and number of children, the employee would be entitled to 3 * EUR 140 = EUR 420, the tax bonus will be a maximum of EUR 206.11.
Tax base of second parent (second authorized person) is considered only at the time of submitting the tax return for 2023 and the claim to the maximum possible amount of the tax bonus can be claimed through the filing of the tax return.
The subsistence minimum is a limit that sets the minimum livelihood in Slovakia. If a natural person falls below this limit, a state of emergency occurs. The change in an amount of the subsistence minimum in Slovakia this year, occurred on Wednesday, July 1, 2020 and its amount increased by EUR 5.13.
The amount of the subsistence minimum is adjusted annually based on recalculations of the growth coefficient of net cash income per person or growth coefficient of living cost of low-income households.
The amount of the subsistence minimum is determined by Act no. 601/2003 Coll. on the subsistence minimum and on the amendment of certain acts, as amended.
The subsistence minimum will increase this year by 2,2 % which is EUR 5.13. Increase in the amount of the subsistence minimum will also increase the tax bonus, the non-taxable part of the tax base, parental allowance and the minimum pension.
The current level of the subsistence minimum valid from July 1, 2020 to June 30, 2021 represents the amount of:
The subsistence minimum was adjusted on July 1, 2020 and in the run-up to this there are also other changes associated with it and will occur from January 1, 2021.
It all depends on which Act we consider and how this change is defined. In the case of income taxes, this shall be based on Act No. 595/2003 Coll. on income tax, as amended.
The individual amounts in the terms of the income tax will be valid from January 1, 2020 to December 31, 2021 and their amount will be:
The change in the amount of parental allowance and child allowance from January 1, 2021 to December 31, 2021:
The change in the amount of pension, remuneration of “unemployed” valid from July 1, 2020 to June 30, 2021:
Amendment of an act n. 311/2004 of Labour Code entered into force in Slovakia on January 1st, 2020. Its purpose is to support sports activities of children and youth. The employer’s role is to refund employee’s expenses in the form of voluntary allowances, which are connected to the regular sports activities of employee’s child.
According to a law, as a child is considered employee’s own child as well as a child in replacement care, a child in the custody before court’s final verdict about adoption or a child living with an employee in one household who is no more than 18 years old in the calendar year, in which the employee requests an allowance.
Following conditions should be taken into consideration:
As authorized expenses are considered evident expenses of the employee on sports activities provided by the authorized person.
As the authorized person is considered only a sports organization registered in the registry of legal persons in the field of sports that provides sports activity for a child in the charge of competent sport specialist.
As a sport organization is considered a legal person, whose main activity is organizing or providing sports activities. The person must be registered in the register of legal persons in the field of sports.
The employee must provide a proof concerning the authorized expenses on the sports activity of a child by providing a document not later than 30 days from its issue day.
The document must contain the name and the surname of the child and the period for which the document applies.
Once the conditions are met, the employer will provide the allowance on the child’s sports activity.
the allowance is exempt from taxes and other contributions for the employee and the employer, as well.
From 1 September, 2019, a novelty being a part of anti-bureaucracy law and relating specifically to the provision focusing on reducing the red tape by the use of the public administration’s information systems (IS) assumes effect. In this case, the bodies of state power when fulfilling their official duties are liable and entitled to obtain and use data registered in the public administration’s IS and also to provide such data to one another in essential scope. This affects the delivery of confirmations about school attendance in Slovakia.
The data for the assessment of the claim for the child allowances is provided in the following registers:
According to the provisions of the Act on child allowances the person entitled i.e. the allowance beneficiary is not obliged to prove the facts known to the payer from the performance of other activities of the payer or that it may obtain from an accessible public administration´s IS.
From 1 September 2019 the Office of Labour, Social Affairs and Family (hereinafter referred to as the “OLSAF“) obtains the data about children, pupils and students from the IS of the Ministry of Education, Science, Research and Sport of the Slovak Republic.
If an employer has the access to the Central Register of Children, Pupils and Undergraduates and Central Register of Students, from 1 December 2019 the following change of the Section 37 Subsection 3 of the Act No. 595/2003 on income tax will assume effect: an employee exercising the claim for a tax bonus from their employer according to the Section 33 of the Act on income tax will not be obliged to submit a confirmation from school or a confirmation of the relevant authority about receiving an allowance for a maintained child to an employer.
If an employer does not have the access provided, an employee exercising the claim for the tax bonus according to the Section 33 of the Act on income tax is still obliged to submit hardcopy confirmation of school attendance (applicable to children with the obligatory school attendance completed).
Thanks to this amendment major time saving and improving the efficiency of administrative work is expected as the beneficiaries of child allowances will not be obliged after 1 September 2019 to deliver confirmations about school attendance to the OLSAF in a hardcopy form.
The child allowance will from now on be paid automatically, namely within usual payday and in a usual method which is not changed. This method should remove the red tape burden especially from parents with children subject to obligatory school attendance.
The only exception when it is not possible to obtain the information from the IS of the Ministry of Education, Science, Research and Sport of the SR is if a child studies abroad. In such instance, the person entitled is still liable to submit a confirmation about the school attendance in a hardcopy form based on the request of the appropriate Labour Office.
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