Slovakia – Notification of Labour Authorities Now Required for All Seconded Employees

Effective June 18, 2016, new legislation requires employers who send their employees to Slovakia on secondment to notify the National Labour Inspectorate (NLI) of Slovakia, and for sending and hosting companies to maintain certain documents pertaining to the secondment. The Act (No. 351/2015 Coll) on Cross-border Cooperation also introduced new penalties for non-compliance.

A foreign employer sending any employee (either European Union or non-EU national) to Slovakia on secondment to work in service delivery must now inform the NLI no later than the day the assignment starts. The notification obligation can be fulfilled in either of two ways:

  • Portal – the NLI has launched a registration portal where the sending company can create an account. The company can notify the NLI of a secondment and also update the records in case of any changes;
  • Form – The NLI has published a registration form which must be completed and sent to the NLI (either by post or by email).

The sending and host company are both obliged to comply with the administrative requirements of the secondment. The Slovak host company is obliged to keep:

  • The employment contract or other document confirming employment relationship with the assignee
;
  • Evidence of working time of the employee on secondment
;
  • Evidence of the wage paid to the assignee.

The Act on Cross-border cooperation also amended the Act 82/2005 on illegal work and illegal employment. In case of non-compliance with the requirements for a secondment, a fine can now be imposed on:

  • The supplier, for breaching the ban on illegal employment
;
  • The recipient, for accepting service or work from an illegally employed individual.

Possible penalties are:

  • For one individual – minimum of 2000 EUR;
  • For two or more individuals – a minimum of 5000 EUR;
  • The maximum possible penalty is 200,000 EUR.

To avoid penalties, ensure that the NLI is notified in time of any employees seconded to Slovakia.  Ensure that the required documents related to the secondment are maintained by the host company in Slovakia.