On September 24, 2025, the National Council of the Slovak Republic (parliament) approved amendments to a number of important laws to reduce the public finance deficit.

In the area of employment, this mainly concerns amendments to the Labor Code; the Labor Inspection Act; the Act on Income Compensation during Temporary Incapacity for Work; and the Act on Public Holidays, Non-Working Days, and Memorial Days.

The adopted austerity measures introduce the following changes in particular:

• the definition of “dependent work” has been broadened by removing one of the legal features of dependent work, namely work will no longer have to be performed “during working hours determined by the employer” to be classified as dependent work. This change is intended to make it easier for labor inspectors to prove what is known as false self-employment;

• the minimum fines imposed on employers for violating the prohibition of illegal (including disguised) employment have been increased from EUR 2,000 to EUR 5,000, and from EUR 5,000 to EUR 8,000 for two or more workers in illegal (including disguised) employment;

• the period during which employers will be required to pay eligible employees income compensation (statutory sick pay) due to their temporary incapacity for work has been increased from 10 to 14 days; the related entitlement to sickness benefit (social security benefit) starts from the 15th day of temporary incapacity for work;

• the rate of public health insurance contributions payable by employees has been increased from 4% to 5% of the assessment base (by employees with disabilities, from 2% to 2.5% of the assessment base);

• the existing progressive taxation of personal income has been adjusted, including the introduction of new income tax brackets with rates of 30% and 35%;

• as of 2025, the public holiday falling on November 17, commemorating Struggle for Freedom and Democracy, will no longer be a non-working day;

• in 2026, the public holidays on May 8 (Victory over Fascism Day) and September 15 (Feast of Our Lady of Sorrows) will be working days;

• the ban on working in retail sales (save for exemptions) will only apply on January 1, Good Friday, Easter Sunday, and during the Christmas holidays. Retail stores will be allowed to open on other holidays.

The majority of the aforementioned measures are proposed to enter into effect on January 1, 2026.