[Slovakia] Annual report – mandatory employment of citizens with disabilities for 2024

The report on the fulfillment of the employment of employment of citizens with disabilities for 2024 must be submitted electronically via slovensko.sk- the Employment Services portal. This report serves to prove that the employer has fulfilled the obligation to employ citizens with disabilities in the specified share.

Act No. 5/2004 Coll. on Employment Services stipulates that employers who employ at least 20 workers (and at the same time have citizens with disabilities in the register of job applicants in a number that represents 3.2% of the total number of their employees) are obliged to employ persons with disabilities or ensure the fulfillment of the mandatory share through the award of contracts (so-called substitute fulfillment). In addition, employers are obliged to demonstrate the fulfillment of this obligation, including keeping records of employees with disabilities. If the employer fails to comply with the obligation, the Central Office and the Office will impose a fine of up to € 33,193.91 on the employer for breach of obligations under the Employment Services Act.

The levy for one citizen with a disability is 0.9 times the total cost of labor calculated from the average wage of an employee in the economy of the Slovak Republic for the first to third quarter of the calendar year preceding the calendar year for which the employer pays this levy. In 2024, the fee for unemployment of a person with a disability is € 1,695. However, as for the replacement amount for unemployment (the amount for which you order goods instead of paying a fine replaces the fine for 1 disabled employee), it represents 0.8 times the total cost of labor, which is €1,507. In the case of receiving a service, it is 0.7 times the total price of the work, which represents the amount of €1,318.

The employer must prove the fulfillment of the mandatory share of employing citizens with disabilities in the total number of its employees for the previous calendar year by March 31 of the following calendar year, using an electronic form that is sent to the information system designated for employment services.

Logging in to the Employment Services portal and submitting the annual report

Procedure for submitting the report:

1. Logging in to the portal:

• Log in to the Employment Services portal using eID.

• If you do not have an account yet, you must first register, fill in the required data (contact details, number of employees, company characteristics, etc.).

2. Filling out the report:

• After logging in, select the option “Report on fulfillment of employment of disabled people”.
• Fill in the required data on the number of employees with disabilities for 2024.

3. Check and submit:

• Check the completed data and confirm it.
• Submit the report

4. Submission deadline:

• The report must be submitted by March 31, 2025 for the previous calendar year (2024).

After submitting the report, you will receive a confirmation of its submission, which we recommend that you save or print for your own record.