Transpositioning of Directive (EU) 2018/957 of the European Parliament and of the Council of 28 June 2018 amending Directive 96/71/EC concerning the posting of workers in the framework of the provision of services into Slovak law.
- The original scope, or ‘hard core’ of the directive composed of the minimum wage tariff is expanded to include the application of other mandatory wage components,
- Assurance of comparable working and wage conditions for foreign posted employees to a Slovak user employer:
The host (foreign) employer under §5 (2)(c) of the Labour Code is obliged during the posting of their employee in Slovakia to pay the employee a wage and other pertinent details in accordance with the Labour Code, other employment law regulations and higher-level collective bargaining agreements valid in Slovakia with respect to:
- the minimum wage,
- minimum wage entitlements,
- wage premium for overtime work,
- wage premium for work on holidays,
- wage premium for work on Saturday,
- wage premium for work on Sunday,
- wage premium for night work,
- wage compensation for difficult working conditions,
- other mandatory wage components (as determined under higher-level collective bargaining agreements),
- wage compensation for vacation time.
Determination of if the host employer provides the wage is conducted pursuant to §118 of the Labour Code.
The host employer is obliged to provide posted employees with reimbursement on business trips or trips to their standard workplace in Slovakia under Act No. 283/2002 Coll. on Travel Reimbursement or under the relevant higher level collective bargaining agreement, namely:
- reimbursement for travel costs,
- reimbursement for accommodations on business trips,
- meals.
For such obligation, it will be possible to calculate reimbursement for travel costs and reimbursement for accommodations and means or other comparable remuneration provided by the host employer under the laws of the country from which the employee is posted in the performance of services.
- Classification of posting by its duration:
- short-term posting (12 or 18 months) – the ‘hard core’ conditions apply,
- long-term posting (more than 12 or 18 months) – Slovak labour law applies in full, with the exception of rules for the establishment, formation, termination and expiration of employment and the prohibitions on performing other gainful activities during employment and on performing competing activities.
- Calculation of the posting period for chain postings,
- New information obligations on the part of the user employer to the temporary employer if an employee is posted by the user employer.
If you are interest in posting employees, our professional team of tax advisers and payroll consultants would be happy to answer any additional questions you may have.
