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Slovak Republic: Cross-border secondment regulations

On June 18 2016, a new law will come into force in Slovakia concerning the cross-border secondment of employees for the provision of services

On June 18 2016, a new law will come into force in Slovakia concerning the cross-border secondment of employees for the provision of services. The new law applies to the secondment of employees within the European Union and the European Economic Area. It means there will now be more red-tape involved, particularly for foreign companies who second their employees.

The new law requires foreign employers to notify the National Labour Inspectorate in paper form or electronically of the following information no later than the day the employee is seconded:

  • the business name and registered office, as well as registration number and the name of the business register in which it is registered;
  • the anticipated number of seconded employees, the employer's registration number, the start and end day of the secondment, the place where the work will be performed and the type of work to be performed;
  • the name of service or services the seconding employer will be providing through the employee that is seconded to the Slovak Republic;
  • identification of the contact person in the Slovak Republic for the entire term of the secondment.

The seconding employer must keep required documents about the secondment, such as an employment agreement, time sheets, and salary slips for the seconded employee for the work he or she does during the secondment. The employer will also have to keep other records, and, at the request of the Labour Inspectorate, will have to submit these records translated into the Slovak language, even after the end of the secondment. The new law is deficient in the fact that all of these duties apply to every business trip abroad, even one-day trips where a foreign employee is seconded to Slovakia to perform services. This means the new law does not contain any minimum time limits for announcing a visit to the Labour Inspectorate.

One important change relates to a wage guarantee of the Slovak employer to whom the employee is seconded. In practice, this means that the Slovak employer will have to pay a wage, or any part thereof, that was not paid to the employee by the seconding employer. This payment must be made within 15 days of the Slovak employer receiving the request. The foreign employer must provide the Slovak company with the necessary proof that the seconded employee was paid their wage, and if the wage was not paid they must provide the data necessary for the Slovak employer to provide such payment.

If the salary of the seconded employee is less than the minimum wage in the Slovak Republic, the seconding employer must pay the seconded employee at least the minimum wage applicable in the Slovak Republic. However, in terms of minimum wage demands and holiday pay for the seconded employee, the Labour Code provides an exception, and the minimum Slovak regulations do not need to be complied with. This applies, for instance, to initial assembly or installation of goods performed by qualified employees working for the seconding employer, provided that the secondment does not exceed eight days over a 12-month period from the first day of secondment. Even in this case, the law sets out exceptions where this rule does not apply, such as secondment to perform repairs, renovations, demolitions, reconstruction or maintenance.

Daniel FutejRudolf SivákDalimir Jančovič

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