Legislative changes in HR and payroll in Slovakia

According to the new measure of the Ministry of Labor, Social Affairs and Family of the Slovak Republic, there will come a change in meal allowances.

Change in the amount of food allowance from 1. 12. 2025

According to the new measure of the Ministry of Labor, Social Affairs and Family of the Slovak Republic, there will come a change in meal allowances provided to employees on business trip from the 1. 12. 2025 and the new rates will be as follows:

• for a business trip lasting 5 to 12 hours, the meal allowance increases from 8.80€ to 9.30€ ,
• for a trip lasting 12 to 18 hours, the amount increases from 13.10€ to 13.80€ ,
• for business trips over 18 hours, the meal allowance increases from 19.50€ to 20.60€ .

This increase of meal allowance is a response from the state to the increase in prices of meals and non-alcoholic beverages in restaurant catering and ensuring that business travel allowances better reflect real costs.

Changes in the value of meal vouchers

Other items, such as meal vouchers, are also linked to the basic meal allowance. Which mean that the minimum value of meal vouchers ( gastro tickets ) will also change.

The minimal value of meal vouchers makes up 75% of meal allowance used for business trips lasting 5-12 hours. Which means that the minimum value of meal vouchers will increase from 6.60€ to 6.98€.

However, it should be emphasized that this is only the legally required minimum. Employers can provide their employees with meal vouchers of a higher value according to internal resources and benefit policy.

Adjustment of the financial contribution for meals

The increase will also affect the financial contribution for meals, which the employer may provide instead of meal vouchers.

Financial contribution must be:

• at least 55% of the minimum value of the meal voucher,
• and a maximum of 55% of the amount of meal allowance for a business trip lasting 5 to 12 hours.

So now:

• minimum financial contribution will increase from 3.63€ to 3.84€ ,
• maximum financial contribution will increase from 4.84€ to 5.12€ .

The increase in meal allowances comes at a time when the government is introducing a consolidation package that adjusts taxes and social contributions. The aim of the consolidation measures is to stabilize public finances, which may have a slight impact on the net incomes of both employees and entrepreneurs.

Sick leave and unemployment benefits

The unemployment benefit will be gradually reduced by 10% per month from the 4th to the 6th month. During the first three months, the benefit amount remains unchanged and represents 50% of the previous income. From the 4th month, the benefit will be reduced to 40%, in the 5th month to 30% and in the 6th month to 20%.

Starting in April 2026, there will also be a change in how wage compensation during sick leave is paid. The employer will pay wage compensation for the first 14 days of sick leave instead of the current 10 days. After this period, from the 15th day of sick leave, the benefit will be paid by the Social Insurance Agency.

Health contributions

Starting in January 2026, health insurance contributions will increase for employees, self-employed persons, and voluntary payers. The new health contributions will be as follows:

• Employees will pay 5% of their salary (previously 4%),
• Self-employed persons and voluntary payers will pay 16% of their income (previously 15%).

This means that the net income of employees and entrepreneurs will slightly decrease.

Minimal social insurance contributions and social contribution holidays for self-employed persons

From 2026, the base for calculating minimum contributions to the Social Insurance Agency will increase from 50% to 60% of the average salary. As a result, minimum contributions will rise from 237.02€ to 303.11€ per month.

New self-employed persons will no longer be entitled to a full year of contribution holidays – from 2026, this period will be shortened to 6 months. After this period, they will pay minimum contributions of 131€ per month.

Changes to public holidays and sales bans from 2025/2026

From 2025, the date 17.11.  will no longer be a day off (however, it remains a public holiday).

In 2026, the 15^th and 8^th may will also be included as working days.

The new sales ban rules will only apply for 6 days a year :

• January 1
• Good Friday
• Easter Sunday
• December 24th after 12:00 noon.
• December 25th
• December 26th