Payroll alert: Consolidation package and payroll
In this edition of the Forvis Mazars payroll newsletter, you can read more about the changes resulting from the consolidation package in terms of payroll processing from 1 January 2025.
The Forvis Mazars payroll newsletter contains:
As employers' representatives and employees' representatives did not agree on the new minimum wage for 2025, it will be determined in accordance with Act No. 663/2007 Coll. on the minimum wage, Section 8. It will represent 57% of the average monthly wage of an employee in the Slovak economy, as determined by the Statistical Office for 2023.
The minimum wage will increase to 816 € from 1 January 2025. This is associated with the change in the minimum wage entitlements based on the degree of work difficulty of the respective jobs according to the degree of complexity, responsibility and strenuousness of the work.
Degree of work difficulty | Monthly wage 1.1.2025 | Hourly wage for 40-hrs weekly schedules |
1 | 816,00 € | 4,690 € |
2 | 932,00 € | 5,356 € |
3 | 1 048,00 € | 6,023 € |
4 | 1 164,00 € | 6,690 € |
5 | 1 280,00 € | 7,356 € |
6 | 1 396,00 € | 8,023 € |
The change in the minimum wage reflects in a change in surcharges derived from the pre-defined percentage of the current minimum hourly wage. The exceptions are the surcharges for work on public holidays and for overtime work. Unlike other bonuses, the basis for their calculation is the average hourly wage.
Surcharge type | Amount as of 1.1.2025 |
Saturday work | 2,3450 € |
Saturday work - low | 2,1105 € |
Sunday work | 4,6900 € |
Sunday work - low | 4,2210 € |
Night work - unrisky work | 1,8760 € |
Night work - unrisky work - low | 1,6415 € |
Night work - risky work | 2,3450 € |
Agreements - work on public holiday | 4,6900 € |
Difficult work performance | 0,9380 € |
Emergency duty outside workplace | 0,9380 € |
Emergency duty on workplace | 4,6900 € |
Based on the measure published in the Collection of Laws No. 211/2024, the amount of meal allowances for domestic business trips is increased with effect from 1 September 2024.
Duration of domestic business trip | Meals as of 1.9.2024 |
Time zone 5-12 hours | 8,30 € |
Time zone 12-18 hours | 12,30 € |
Time zone over 18 hours | 18,40 € |
This change affects the minimum value of the meal voucher, and the financial contribution provided by the employer for employee meals.
Type of meal allowance | Amount as of 1.9.2024 |
Minimum value of meal voucher - 75% of meals for domestic trips in time zone 5-12 hrs | 6,23 € |
Minimum value of financial contribution provided by employer | 3,43 € |
An amendment to the Labour Code regulating the employment of juveniles was approved by the National Council of the Slovak Republic. The employer may agree with the employee on the start day of work – already from the end date of the school term in the last school year of the compulsory education.
The amendment to the Labour Code enters into force on 1 August 2024. Until the end of July 2024, the original wording allowed employment of natural persons who had completed compulsory school attendance.
By the measure of the Ministry of Labour, Social Affairs and Family, the amounts of the subsistence minimum as of 1 July 2024 were adjusted.
At the beginning of the new school year, employees receiving a tax bonus for children must document their continuing entitlement to the employer.
The obligation applies to children with completed compulsory school education or those over 16 years of age. The confirmation of the child's school attendance must be submitted at the beginning of each school year. This should not be confused with the birth certificate which is delivered to the employer only at the beginning of the application of the tax bonus.
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