Amendments to the Labour Code - 13th & 14th salary

National Council of the Slovak Republic passed the revision to the Labour Code which will take effect
on 1 May 2018. This amendment deals with partial areas with the aim to govern certain salary benefits and to decrease employer’s administrative burden.

Furthermore, one of the significant changes of the new amendment to the Labour Code are voluntary bonus salaries on the occasion of summer holiday season and Christmas holidays (the so-called 13th and 14th salary). This amendment entails amendment to other legal acts, namely Act on Income Tax, Acts on Social and Health Insurance and Act on remuneration of certain employees during performance of works of public interest.

Please find below further information on the thirteenth and fourteenth salaries entailed in the abovementioned
amendments.

Should you have any other questions related to these changes, do not hesitate to contact us.

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Labour Code amendment 13th & 14th salary

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