New Employer Obligations in Seconding Employees to Slovakia

On 18 June 2016, a new regulation became effective, which sets out obligations for foreign – i.e. host – employers seconding their employees to the territory of Slovakia either through temporary assignment to another employer or in order to provide services.

Information to be provided.

The host employer is obliged to provide Slovakia’s National Labor Inspectorate – no later than on the date of secondment – in particular with the following information:

  • identification details of the host employer and the seconded employee,
  • expected number of seconded employees,
  • dates of secondment commencement and termination,
  • type and place of the employee’s work performance during the secondment.

Moreover, the host employer has to designate a contact person staying in the territory of Slovakia during the secondment period for the purpose of document delivery.

Retention and provision of documents.

During secondment, the host employer is obliged to

  • retain – at the place of work performance – the employee’s employment contract or any other document substantiating the labor law relationship with the seconded employee,
  • maintain and store records on the working hours of the seconded employee,
  • maintain documentation about the salary paid to the seconded employee for the period of secondment and – at the Inspectorate’s request –
  • present these documents, even if the secondment has already terminated.

Considerable fines.

If the above stated obligations are not observed, the Slovakian Labor Inspectorate may decide to impose a fine of up to EUR 100,000. It may seek to collect the fine from host employers in cooperation with relevant authorities in the given member state.

To Dos.

Given the broad definition of the term “employee secondment” stipulated by the Slovakian Labor Code, it will in any case be necessary to carefully assess, whether the new legislation applies to the secondment and whether the obligations stipulated by law need to be observed. This is because the term “secondment” may also apply to short-term employee activities performed in the territory of Slovakia, provided the employee has been temporarily assigned to another employer or if the employer provides – through the employee – services to another entity in Slovakia.

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Barbara Behrendt-Krüglstein

Barbara Behrendt-Krüglstein

Senior Manager | Deloitte Tax | Telefon: +43 1 537 00 7112 | E-Mail senden

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