17.05.2024 Labour law

[Slovakia] Parliament approved the extension of the levy relief for employers in the agricultural sector


On February 14, 2024, the Parliament approved the extension of the relief for food producers and farmers until the end of June 2024, which means additional support for employers in this sector.

The government already approved the extension of the relief for food producers and farmers until the end of June 2024.

However, it will not be applied continuously for February 2024, but only for the calendar months of March, April, May and June 2024. At the same time, more employers in the agricultural and food sector can now apply for the relief from March 1, 2024 to June 30, 2024.

The changes also include an increase in the assessment base from the original 700 euros to a maximum of 750 euros, which corresponds to the minimum salary valid for 2024. In total, the costs for employers will be reduced by 24.15% of the assessment base of each employee (up to the assessment base of 750 euros). The other principles of applying the levy relief for employers in the agricultural and food sector remain unchanged.

Deadlines for submitting declarations for the provision of state aid for the months of March to June 2024:

March 2024from  March 1 to March 20, 2024
April 2024from April 1 to April 20, 2024
May 2024from May 1 to May 20, 2024
June 2024from June 1 to June 20, 2024

If you need any help in the HR or payroll area, please do not hesitate to contact us.


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