General managers

Last reviewed 08 Dec 2023

Civil law

Service agreement, possibly contract of employment, etc.

Health insurance

Employee - as for other employees: 5% (2.5% for disabled persons) employee,11% (5.5% for disabled persons) employer, 10 % (5 % for disabled persons) of dividends from profits earned for the years from 2011 till 2012. 14 % (7% for disabled persons) of dividends from profits earned for the years from 2013 till 2016.

Accident insurance:
0.8 % employer

Social insurance

Employee - as for other employees:
Sickness insurance: 1.4 % employee, 1.4 % employer
Retirement insurence: 4 % employee, 14 % employer
Disability insurance: 3 % each for employee and employer
Reserve fund: 4.75 % for employer
Unemployment insurance: 1 % each for employee and employer
Guarantee fund: 0.25% for employer
Accidental insurance: 0,8% for employer

Income tax

Employee: 19 %, 25 %, 30 % and 35 % income tax;
tax rate of 25 %, which is applicable to the tax base which exceeds 154.8 times the subsistence minimum and does not exceed 212.4 times the subsistence minimum (for 2026: tax base exceeding approx. EUR 43,983.32 per year and does not exceed approx. EUR 60,349.21 per year), ie this applies if the gross income is in the range of EUR 51,382 - EUR 70,501 per year or approx. EUR 4,282–EUR 5,875 per month.
tax rate of 30 %, which is applicable to the tax base which exceeds 212.4 times the subsistence minimum and does not exceed 264 times the subsistence minimum (for 2026: tax base exceeding approx. EUR 60,349.21 per year and does not exceed approx. EUR 75,010.32 per year), ie this applies if the gross income exceeds approx. the range of EUR 70,502 – EUR 87,629 per year or approx. EUR 5,875 – EUR 7,302 per month.
tax rate of 35 %, which is applicable to the tax base which exceeds 264 times the subsistence minimum (for 2026: tax base exceeding approx. EUR 75,010.32 per year), ie this applies if the gross income exceeds approx. EUR 87,629 per year or approx. EUR 7,302 per month.

VAT

Employee: no VAT
Self-employed: VAT, if threshold exceeded

Work permit

Work permit is not required for EU and EEA country nationals but obligatory for Third country nationals. Both, EU and EEA country nationals and Third country nationals are obliged to inform Central Office of Labour, Social Affairs and Family by special paper form of their work activities in Slovakia up to 7 working days from the start of their work activities. Registration is the responsibility of the employer.

Residence permit / Settlement permit

Citizens of EU and EEA countries must register their and their family members’ stay within 10 days of arrival (other nationals, within 3 days). The registration is processed with the Slovak foreign police. No residence permits are required for citizens of EU countries, but persons may apply for residence permits for stays lasting longer than three months.

Liability

Personal liability for negligence in the execution of duties

Minimum remuneration

Under the Slovak Commercial Code general managers are permitted to carry out their duties without remuneration.