Recent developments in Slovakia
Local and international employment law is always changing. Thankfully, we keep a close eye on the latest developments, so you don’t have to. Below are the key employment-law changes in force and relevant in Slovakia during 2026.
Statutory Minimum Wage Framework (2026)
Slovakia’s increased minimum wage structure introduced in 2025 continues to apply in 2026. Employers must comply with the current statutory minimum monthly and hourly wages, which also serve as the basis for calculating wage supplements, including payments for night work, weekend work, and public holidays.
Mandatory Allowance for Children’s Sports Activities (2026)
The children’s sports allowance remains mandatory for employers with 50 or more employees. Eligible employees—those with at least two years of continuous service—may receive reimbursement of 55% of eligible expenses, up to an annual cap per employee. Employers with fewer than 50 employees may continue to offer this benefit on a voluntary basis.
Higher-Level Collective Bargaining Agreements (2026)
The framework allowing representative higher-level collective bargaining agreements remains in force. Once an agreement achieves representative status, it can become binding on other employers within the same sector, even if they are not members of the employers’ association that negotiated it. Employers should regularly monitor whether any such agreements apply to their business activities.
Social Insurance Contribution Assessment Base (2026)
The increased maximum assessment base for social insurance contributions continues to apply in 2026. This affects employer and employee contributions to sickness, unemployment, pension, and other social insurance schemes, particularly for higher earners.
Extended Parental Leave Entitlement (2026)
Slovakia’s extended parental leave framework remains applicable. Parents may take parental leave for up to four years per child, with job protection guaranteed. Eligibility for state parental benefits continues to depend on prior social insurance contributions, and the entitlement applies equally to mothers and fathers.
