[Slovakia] Legislative changes in HR and payroll – effective from 1st of January 2024
Minimum monthly salary /MM/ from 1st of January 2024 according to the degree of work
The minimum monthly salary is increased according to the degree of work difficulty. The employer must pay the employee at least the minimum salary, or the minimum salary corresponding to a specific degree of work difficulty.
| The degree of work difficulty | Coefficient MM | MM in 2024 € |
| 1 | 1,0 | 750,00 |
| 2 | 1,2 | 866,00 |
| 3 | 1,4 | 982,00 |
| 4 | 1,6 | 1 098,00 |
| 5 | 1,8 | 1 214,00 |
| 6 | 2,0 | 1 330,00 |
- Minimum hourly salary from 1st of January 2024 is 4,310 €/hour – in working time 40 hours/week
- Working time 38,75 hours – 4,449 €/hour
- Working time 37,5 hours – 4,597 €/hour
Surplus tied to the minimum salary as of 1st of January 2024
| Surplus | Amount valid in 2024 |
| For Saturday | 2,155 €/hour |
| For Saturday, for regular work on Saturday | 1,9395 €/hour |
| For Sunday | 4,310 €/hour |
| For Sunday, for regular work on Sunday | 3,879 €/hour |
| Per night | 1,724 €/hour |
| Per night, risky work at night | 2,155 €/hour |
| Per night, mostly night work | 1,5085 €/hour |
| For emergency work outside the workplace | 0,862 €/hour |
| For difficult work performance | 0,862 €/hour |
| For the state holiday in case of part-timers | 4,31 €/hour |
The emergency work at the workplace as of 1st of January 2024
For each hour of the inactive part of on-call work at the workplace, the employee is entitled to a wage in the amount of a proportional part of the basic wage, but at least in the amount of the minimum wage, for the year 2024 at least the sum of 4,310 €.
The emergency work outside the workplace as of 1st of January 2024
For each hour of the inactive part of on-call work outside the workplace, the employee is entitled to compensation of at least 20% of the minimum hourly wage, which means 20% of 4,310 € = 0,862 €.
Amendment of Act No. 241/1993 Coll. – State holidays
1st of September – is no longer a state holiday according to the Labor Code.
Non-taxable amount of the tax base and the Pension Savings as of 1st of January 2024
- The non-taxable amount per taxpayer is 5 646,48 € per year, 470,54 € per month.
- The non-taxable amount for the wife/husband is 5 162,50 € per year.
- Supplementary Pension Savings (DDS), European Personal Pension Product (PEPP) is 180,00 € per year.
Maximum base for Social Insurance as of 1st of January 2024
The maximum base for sickness insurance, retirement insurance, unemployment insurance, guaranty insurance and the reserve fund is 9 128,00 € (7 x 1304,00 € which was the average salary determined for the year 2022).
Injury insurance and health insurance do not have a set maximum base.
Contribution deductible item for seasonal work – as of 1st of January 2024
A maximum of 652,00 € per month (50% of 1304,00 € from the average salary determined for the year 2022).
The support during short-time work /kurzarbeit/ as of 1st of January 2024
In year 2024 the support will be calculated from the average hourly earnings at most 14,9885 €.
Employer’s contributions for Health insurance as of 1st of January 2024
The employer’s contributions to the Health insurance are increased from 10% to 11%.
See also
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