I want to hire my first employee

Guide to hiring your first employee

1. 1

   Determine the employee's nationality

   Your obligations depend on where your future employee comes from:

    

   Employee from Slovakia

   • you have no additional obligations.

    

   Employee from the European Union / European Economic Area
   Within 7 days of the start date:

   • report their employment to the Central Office of Labour, Social Affairs and Family,
   • you can do this electronically through the service Sending an information card on the establishment of an employment relationship of an EU citizen. 

   More information: Employing EU/EEA citizensOpens in a new window.

    

   Employee from outside the European Union / European Economic Area
   You must fulfil these additional conditions:

   1. report the vacancy to the labour office,
   2. wait for confirmation that the position cannot be filled by a citizen of the SR,
   3. you can then conclude an employment contract or issue a promise of employment.

   Important information: You can employ a foreigner only if they have been granted temporary residence for the purpose of employment. 

   Deadline: The application for temporary residence must be submitted at the latest within 20 working days of obtaining the confirmation.
   Conditions: Employing foreigners.Opens in a new window

    

   Employee without an assigned personal identification number

   If the employee is a foreign national and does not have an assigned personal identification number:

   •    send their details to the Social Insurance Agency - in particular their first name, surname and date of
        birth - you can also use the Registration Form for an Individual (RLFOOpens in a new window):
        •    via the electronic mailbox,
        •    by post to the address of the relevant branch of the Social Insurance Agency, or
        •    in paper form at a branch of the Social Insurance Agency.

   •    wait for an identification number to be assigned.
    

   The Social Insurance Agency will generate a social security identification number for the employee. This number is required to register an employee without an assigned personal identification number and to pay insurance contributions. 

2. 2

   Register with the Social Insurance Agency

   Deadline: You must register as an employer at the latest the day before your first employee starts work.

    

   How to register

   You can register:

   • electronicallyOpens in a new window after signing in to the eServices of the Social Insurance Agency - new formOpens in a new window
   • by post to the address of the relevant branch of the Social Insurance Agency
   • In person at a branch of the Social Insurance Agency.

    

   How to proceed

   When using the comprehensive electronic service, proceed as follows  : 

   • sign in using your electronic identity card (eID)
   • find the Employment life event
   • click Apply and an eForm will open for you to complete
   • Attach a power of attorney if another authorised person represents you
   • Sign the form with a qualified electronic signature (QES) and submit it.

    

   If you want to handle the individual obligations separately, proceed as follows: 

   •    Sign the application for access to the electronic services of the Social Insurance AgencyOpens in a new window – including if you want access to be
         granted to another authorised person (e.g. an accountant).
   •    Attach a power of attorney if another authorised person represents you.
   •    Complete the employer registration formOpens in a new window and the employee registration formOpens in a new window.

    

   After registration, you will communicate with the Social Insurance Agency only electronically.

    

   Important information

   If you do not know the employee's start date, the Social Insurance Agency will not register you.

3. 3

   Register with the health insurance company

   Deadline: At the latest within 8 days of the employment relationship arising.

   Employer’s obligations:

   • Register as an employer with the health insurance company where your employee is insured.
   • Report the change of the contribution payer (electronically on the insurance company’s portal).

   Registration forms: 

   Dôvera – employer registrationOpens in a new window; 

   Union – employer registrationOpens in a new window; 

   VŠZP – ePobočkaOpens in a new window.

4. 4

   Report the new tax obligation to the Financial Administration

   Deadline: By the end of the month following the month in which this obligation arose for you.

   How to proceed

   • Register on the Financial Administration portalOpens in a new window.
   • Submit the form Application for registration, notification of changes, application for cancellation of registration for income tax, value added tax, and insurance tax.Opens in a new window

   Good to know: If you are a business entity, registration as an income tax payer takes place automatically – you do not need to do anything.

5. 5

   Ensure occupational health and safety (OHS) and working conditions

   As an employer you are obliged to:

   • adapt the workplace for employees with disabilities,
   • arrange an occupational health service – to assess the working environment (a list of firms authorized to carry out the assessment is on the website of the Public Health Authority of the Slovak RepublicOpens in a new window),
   • arrange OHS and fire protection (FP) training (compulsory when each employee starts).

   Important information: The obligation to ensure OHS and FP applies to all employers regardless of the number of employees or their working hours.

   More information: 

   Employer’s obligationsOpens in a new window; 

   Employing persons with disabilities; Opens in a new window

   Occupational health and safety; Opens in a new window

6. 6

   Conclude the employment relationship

   An employment relationship arises upon signing:

   • an employment contract (at the latest on the start date), or
   • an agreement for work outside an employment relationship (observe the statutory work limits).

   Arrange meals
   If an employee works more than 4 hours a day, they are entitled to a meal allowance or the provision of meals.

   Important information: Foreign nationals may only work under an employment contract. Check exceptions with the Central Office of Labour, Social Affairs and Family.

   More information: Employee remuneration.Opens in a new window

7. 7

   Prepare for a Labour Inspectorate inspection

   If a labour inspector visits you, you must allow them:

   • entry to the workplace,
   • inspection of documents,
   • verification of the identity of persons at the workplace,
   • production of photo documentation, video, or audio recordings.

   More information: Illegal employmentOpens in a new window.

   Important information: Don’t forget to register on the Employment Services portalOpens in a new window. It will allow you to use electronic forms and applications.

8. 8

   Request a certificate of no outstanding social security contributions if needed

   If you need to prove that you have no outstanding social security contributions, you can request a certificate electronically.

   Request a certificate of no outstanding social security contributionsOpens in a new window

    

   Good to know
   This certificate is not required to register as an employer or to register your first employee. Request it only if another institution requires it or if you need it for another official purpose.