[Slovakia] Legislative changes in the area of HR and payroll

Increase in tax bonus

Increase in Tax bonus – one of the biggest changes in the tax laws is the planned increase of the tax bonus. As of 1st July 2022, the new methodology of the calculation as well as the increased amounts shall be in effect. There shall be a reduction of the age limits from three age limits to two, for children under 15 and children over 15. Tax bonus valid from July 2022 shall be: 

o          child up to 15 years – 70 EUR,

o          child over 15 years – 40 EUR.

Until December 2022, it shall also be possible to use the previous calculation valid until 30 June 2022 if it is more advantageous for the taxpayer.

For more information about the tax bonus, please click here.

Introduction of paternity leave

From 1st November 2022, paternity leave should be introduced in Slovakia. Fathers will be able to take 14 days of leave in the first six weeks after the birth of a child. Paternity leave will be paid by the Social Insurance Agency from sickness insurance so there is no additional cost for the employer. This 14-day period will be included in the total period of a current maternity leave for fathers which is 28 weeks in case of a birth of one child.  

The law has yet to be approved by the parliament.

Introduction of electronic PN (ePN)

After many years of discussions and long preparation phase, the electronic sickness forms have been introduced and should – in the long term – replace the five-part paper form that was delivered to the employer and the Social Insurance Agency when an employee was sick over 10 days.  With this electronic PN, the doctor confirms the incapacity for work (so called PN) in the NCZI eHealth system by creating an electronic record. 

The system has been put into practice on a voluntary basis and should gradually become mandatory. Communication and data exchange with the employer is ensured on the basis of the e-services of the Social Insurance Agency, where a new tab called ePN is added. The employer provides the employee’s bank account number and information about the last day of work.

Electronic PN (incapacity for work) represents a new service through which the doctor confirms the creation of an electronic incapacity for work in the NCZI eHealth system by creating an electronic record, thus replacing the five-part paper form that has been necessary to deliver to the employer and the Social Insurance Agency. This also cancels the special application for sickness benefit, which will be automatic. 

The employer provides the employee’s bank account number and information about the last day of work. He will send this information via ePN if the incapacity for work is expected to be longer than 10 days.

The system has been put into practice on a voluntary basis since 1^st June 2022 and should gradually become mandatory. The employee should check if his doctor provides ePN .

Electronic reporting of employment of foreigners – information card

The employer is obliged to notify the Office of Labor, Social Affairs and Family (Labor Office) about the employment of foreigners by filling out the so called “information card”. This form has to be filled out always at the beginning of the employment and at its end within seven working days. In addition to being submitted by post and in person, it is now possible to deliver the information cards electronically via www.slovensko.sk. The Labor Office then sends a confirmation of receipt of the information card to the employer’s electronic mailbox.