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Payroll news during the summer months of 2023

Martina Švaňová | 28.7.2023 | News

Changes from 01 June 2023

 

Increase in wage allowances

From June 2023, wage supplements for work in specifically distributed working hours are again linked to the amount of the hourly minimum wage, instead of a fixed hourly amount. For 2023, the minimum wage is set by the Notification of the Ministry of Labour, Social Affairs and Family of the Slovak Republic No. 300/2022 as follows:

  • Monthly minimum wage of 700 Eur
  • Hourly minimum wage of 4,023 Eur

The above change concerns:

  • wage benefit for Saturday work,
  • wage benefit for Sunday work,
  • wage benefit for night work,
  • wage compensation for difficult work performance,
  • remuneration of the contractor for the performance of work on the day of the holiday,
  • wages/allowances for stand-by duty at the place of work.

 

OVERVIEW OF THE AMOUNT OF WAGE BENEFITS – SURCHARGES VALID FROM 1.6.2023

 

Name of wage benefit - surcharge

 

Rate of surcharge/Rate of reduced surcharge*

 

Amount of surcharge/ Amount of reduced surcharge*

Supplement for Saturday work

at least 50% of the minimum wage per hour / at least 45% of the minimum wage per hour*

€2.02/€1.82*

Supplement for Sunday work

at least 100% of the minimum wage per hour / at least 90% of the minimum wage per hour*

€4.03/€3.63*

Supplement for night work – non-risky occupation

at least 40% of min. wage per hour / at least 35% of min. wage per hour*

€1.61/€1.41*

Supplement for night work – risky occupation

at least 50% of the minimum wage per hour

€2.02

 

Compensation for impaired work performance

at least 20% of min. wage per hour

€0.81

Supplement for work on public holidays (agreement)

at least 100% of the minimum wage per hour

€4,03

Pay for inactive stand-by duty at the place of work

proportional part of the basic wage component, at least 100% of the minimum wage per hour

€4,03

Compensation for inactive stand-by duty away from the place of work

at least 20% of min. wage per hour

€0.81

* regular work on Saturdays, Sundays and nights – a lower amount of surcharge can be agreed

 

Electronic sick leaves has been mandatory since June

From 01 June 2023, all general practitioners, outpatient gynecologists and institutional care facilities are obliged to issue temporary sick leave electronically. In practice, however, even after this date, paper certificates of temporary incapacity from their employees appear in the hands of employers, as many doctors have still not switched to the electronic system. Thus, both paper and electronic sick leaves continue to be issued.

 

Changes from July 01, 2023

Adjustment of subsistence minimum amounts

The Decree of the Ministry of Labour, Social Affairs and Family of the Slovak Republic No. 220/2023 Coll. adjusts the subsistence minimum amounts from July 2023. The currently valid subsistence minimum amounts from 01.07.2023 to 30.6.2023 are as follows:

a) in the case of one adult natural person: EUR 268.88 per month,

b) in the case of another jointly assessed adult natural person: EUR 187.57 per month,

c) in the case of a dependent minor or dependent child: EUR 122,77 per month.

The amount of the subsistence minimum is linked, for example, to tax quantities, non-recoverable amounts in the calculation of execution deductions, social and health benefits. Some of these quantities are adjusted together with the subsistence minimum from 01 July 2023, others only from 01 January 2024.

 

Higher basic compensation for the use of motorized road vehicles

On 30.06.2023, a measure of the Ministry of Labour, Social Affairs and Family was promulgated in the Collection of Laws, increasing the basic compensation for the use of road motor vehicles during business trips with effect from July 01, 2023 as follows:

Amount of basic compensation for each 1 km journey for

(a) single-track vehicles and tricycles is EUR 0.071,

b) personal road motor vehicles is EUR 0.252.

 

Preliminary information on the change in the amount of meal allowance from 01.10.2023

Following the increase in prices of meals and non-alcoholic beverages in restaurant sector on 26.07.2023, the Ministry of Labour, Social Affairs and Family of the Slovak Republic published preliminary information on the draft Measure on meal allowance amounts.

Meal allowance amounts are likely to increase from 01.10.2023 as follows:

  • EUR 7.80 for the 5 to 12 hour time zone,
  • EUR 11.60 for a time zone between 12 hours and 18 hours,
  • EUR 17.40 for a time zone over 18 hours

This change will also affect the amount of meal allowance that the employer is obliged to provide to its employees at the workplace, whether in the form of a financial contribution or meal vouchers.