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Global employment briefing: Slovakia, January 2018

  • Europe
  • Employment law


Employers given more time to register employees to avoid illegal employment status

Slovak law treats illegal employment strictly. Just because an employer concludes an employment contract with an employee and the contract contains all the necessary provisions, it does not ensure that the employment is legal.

Until 31 December 2017, the employer had to register the employee with the Social Insurance Agency before commencing work. Should the employer not do so for a few days or even hours after work commenced, the employer was breaking the law and the employment considered illegal. This was the case even if the employment was later registered stating the correct start date so that all the deductions and taxes were fully paid and no damage arose.

Illegal employment has further consequences:

  • a financial fine from the Labour inspection up to EUR 100,000
  • the employer is registered in the Illegal employers register, which is public
  • the employer is not allowed to apply for any EU funds
  • the employer may take part in public procurement but is under a possible risk of being excluded because of committing the offence

The employer´s responsibility for registration with the Social Insurance Agency is objective, so it does not matter if the failure to comply with the obligation is intentional or if any damage arises from the late registration. No reason is applicable to excuse the employer.

Since 1 January 2018, an amendment to the Act No. 82/2005 on illegal employment No. 294/2017 is effective. According to this amendment the employer is considered to be employing illegally only if he fails to register the employee within the first seven days of the employment. Another condition to be fulfilled is that the Labour inspection does not perform any control during these first seven days. This means that, if you register the employee on the fourth day after the commencing of work and the Labour inspection performs the control on the tenth day, it is not considered as illegal employment.

Those employers who are currently listed in the Illegal employers register and would not now be considered as illegal employers, according to this recent change, can file a petition with the National Labour Inspection and ask to be deleted from the Illegal employers register.

For further information, please contact:

Jana Sapáková
T: + 421 2 327864 - 11