In the conditions of the Slovak Republic, there is no legislative concept of “remuneration”, the transposition of the directive in this case was carried out by explicitly listing those components of wages that are mandatory from the Labour Code. In the case of special regulations and a possible generally applicable collective agreement, the term “other mandatory components of wages” has been retained, as the Labour Code cannot predict which mandatory components of wages will be agreed in the relevant generally applicable collective agreement.
For the purposes of remuneration, the following are considered to be the compulsory wage component:
- minimum wage,
- minimum wage claims,
- wage benefit for overtime work,
- wage benefit for work during public holidays,
- wage benefit for work on Saturdays,
- wage benefit for work on Sundays,
- wage benefit for night work,
- wage compensation for difficult work performance,
- other mandatory wage components
- holiday pay compensation
Section 118 of the Act No. 311/2001 Coll. Labour Code shall be applied in assessing whether the benefit provided by the visiting employer is a wage.
Below we provide you a summary of all wage benefits (min. hourly based ammounts/ percentages calculated from the average earnings) aplicable for employees posted to Slovak Republic from 01/01/2024:
| Type of wage benefit | Minimal amount of the wage benefit |
|---|---|
| Overtime work – not risky work | *MWC + min. 25% of the *AE |
| Overtime work – risky work | *MWC + min. 35% of the *AE |
| Work during Saturdays | *MWC + min. 50% of the *MWh |
| Work during Sundays | *MWC + min. 100% of the *MWh |
| Work during public holidays – Employment contract | *MWC + 100% of the *AE |
| Work during public holidays – Agreements on work performed outside employment relationship | *MWC + 100% of the *MWh |
| Night work – not risky work | *MWC + min. 40% of the *MWh |
| Night work – risky work | *MWC + 50% of the *MWh |
| Holiday pay compensation | *AE |
*AE – Average earnings for labour law pusposes (for more information please visit Remuneration – Average earnings for labor law purposes)
*MWC – Minimum wage claims (for more information please visit Remuneration – Minimum wage claims)
*MWh – Minimum wage in euros per hour (for more information please visit Remuneration – Minimum wage)