Payroll alert: Legislation changes and amendments in the Labour Code from 01.06.2023

In the latest edition of Mazars‘ payroll newsletter, you can read more about:

Meals of employees as of 01.06.2023
Wage benefits
Electronic sick leave ("ePN")
Meal subsidy and child tax bonus
Parental allowance for children not admitted to state kindergarten

Employee meals as of 01.06.2023

Minimum value of meal voucher €5.48 (75% of the meal allowance for the time zone of 5 to 12 hours for a domestic business trip)
Value of the financial contribution for meals from €3.02 - €4.02 (at least 55% of the value of the meal voucher but not more than 55% of the meal allowance for the time zone of 5 to 12 hours for a domestic business trip)

Domestic business trips

€7.30 for 5 to 12 hours
€10.90 for 12 to 18 hours
€16.40 for time zone over 18 hours

Wage benefits as of 01.06.2023

As of 01.06.2023 the Act No. 1/2023 Coll. amends the provisions of the Labour Code defining the wage benefits and entitlements of both employees and persons working under agreements outside the employment relationship (DvP, DPČ and DoBPŠ).

The change relates the benefits value and the method of calculation. From 01.06.2023, the wage benefits will be determined by a percentage of the hourly minimum wage (as it in 2020).

Overview of new benefits

Wage benefits from 01.06.2023
Overtime supplement	Min. 25% of average hourly earnings
Supplement for work on public holidays	Min. 100% of average earnings
Supplement for Saturday work	Min. 50% of minimum hourly earnings (€2.02 after rounding)
Supplement for Sunday work	Min. 100% minimum hourly earnings = €4.023
Supplement for night work	Min. 40% of minimum hourly earnings (€1.61 after rounding), for hazardous work min. 50% of minimum hourly earnings (€2.02 after rounding)
Compensation for harmful work conditions	Min. 20% of minimum hourly earnings (€0.81 after rounding)
Compensation for inactive standby time	Min. 20% of minimum hourly earnings (€0.81 after rounding)

Electronic sick leave ("ePN")

In reduce the administrative burden in 2022, the Social Insurance Company launched the transition to the system of electronic sick leaves.

By voluntarily joining this system, doctors could register patients as incapable of work without paper documentation as of 01.06.2022.

One year later – i.e. as of 01.06.2023, all general practitioners, doctors of medical facilities and gynecologists will only issue ePN, i.e. all paper documentation related to employees’ sick leave ceases to exist.

As of 01.01.2024, specialist doctors, including doctors providing dental care are also expected to join the electronic system.

Meal subsidy and child tax bonus

In accordance with the transitional setting of § 52 of the Income Tax Act as of 01.05.2023, there is no dependence between the “free meals” subsidy and the tax bonus for a dependent child under § 52 par. 4 letter b).

This means that from May 2023, a parent can receive a child tax bonus up to the age of 18 and a meal subsidy at the same time.

Parental allowance for children not admitted to state kindergarten

On 09.05.2023, the National Council of the Slovak Republic approved a law amending and supplementing Act No. 571/2009 Coll. on the parental allowance (pending signature of the President and publication in the Collection of Laws).

Based on the above-mentioned law, a parent may receive the allowance for a child up to the age of 6, provided that this child has not been admitted to a state kindergarten according to the child's permanent residence.

The entitlement must be supported by the decision on non-admission to kindergartens (not older than 12 months) at the Labour Office according to the parent's permanent residence, on an annual basis.

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