1. Working on the territory of the Slovak Republic with a posting to another Member State
Providing services
If you are an employee with the place of work agreed in the employment contract on the Slovak territory and you are posted to the territory of another EU (EEA) Member State to provide services, you are required to conclude a written agreement on the posting, including:
- the start and end date of the posting;
- type of work during posting;
- place of work during posting;
- wage conditions during posting.
The employer should provide you with the PD A1 form, demonstrating affiliation to the Slovak social security and health insurance system.
Business trips
If you are an employee with the place of work agreed in the employment contract on the Slovak territory and you are sent for a business trip to the territory of another EU (EEA) Member State, you are required to have a written agreement on:
- where the business trip starts;
- place of work, duration;
- type of transportation;
- where the business trip ends;
- other conditions of the business trip (if applicable).
For business trips to another EU (EEA) Member State, the employer should provide you with the PD A1 form, confirming affiliation to the Slovak social insurance and health insurance system.
For business trips to third countries, the employer should provide you with another document confirming affiliation to the Slovak social insurance and health insurance system (for more details on the conditions, contact the Social Insurance Agency, according to the seat of the employer).
2. Working outside the territory of the Slovak Republic
If you are an employee with the place of work agreed by the employment contract outside the Slovak territory (in the territory of another EU (EEA) Member State), special obligations may apply stemming from legislation of the destination country where the work is to be done.
More information on special obligations is available at the Your Europe website.
3. Paperwork required
- If you are an EU (EEA) citizen posted to the territory of another EU (EEA) Member State:
- an employment relationship concluded in writing with your employer;
- demonstration of affiliation to the local social insurance system;
- a signed agreement on the posting.
- If you are not an EU (EEA) citizen:
- you also have to meet other special conditions for your employment and residence under special by laws(such as employment authorisation, temporary residence permit for employment, etc.).
Social and health insurance
In line with the EU legislation, all persons are insured in the country where they actually work. A person may only be covered by a social insurance system in one EU Member State. Therefore, if someone is posted to work abroad, their social security coverage has to be clarified. It means that the person should have document demonstrating the social security coverage of a specific country while working abroad.
For work abroad for a period not exceeding 24 months and if the employee would like to be covered by the social and health insurance, the PD A1 form is required, which is a portable document proving that social security contributions for the employee are paid in the Slovak Republic. Employees who do not have the form are obliged to get social security coverage in the country where they are working at that time.
Your employer should request the PD A1 on the form from the Social Insurance Agency. (Application for PD A1 form due to employee posting).
In case an employee works for several employers within the territory of several member states in the EEA, they should submit an Application to determine applicable legislation for a person normally pursuing activity as an employee in two or more EU Member States..
Working in two or more Member States simultaneously
If an employee works in two or more Member States, they should ask the competent institution in their home country (in the Slovak Republic this means the regional office of the Social Insurance Agency according to the person´s residence) to determine in which Member States they shall have social insurance.
- Posting of a self-employed person for work abroad
The posting should not exceed a period of 24 months.
A self-employed person working in the Slovak Republic and going to work in another EEA Member State should ask the Social Insurance Agency to issue the PD A1 form so they can remain covered by social and health insurance in the Slovak Republic while working abroad (Application for PD A1 form due to posting of a self-employed person).
- Simultaneous work in two or more Member States by a self-employed person
In the case of a self-employed person working in an EU Member State and at the same time in the Slovak Republic, they should ask the competent institution in their home country (in the Slovak Republic this means the regional office of the Social Insurance Agency according to the person´s residence) to determine in which Member State they shall have social insurance.
Required forms:
a) Application to determine applicable legislation of a person normally pursuing activity as an employed person and activity as a self-employed person in different EU Member States – when working abroad as an employed person,
b) Application to determine applicable legislation of a person normally pursuing self-employed activity in two or more EU Member States – when working abroad as a self-employed person.
- Simultaneous work in two or more Member States as an employee and a self-employed person
If a person, at the same time, works as an employee and as a self-employed person, they should ask the competent institution in their home country (in the Slovak Republic this means the regional office of the Social Insurance Agency according to the person´s residence) to determine in which Member State they shall be covered by social and health insurance.
Application to determine applicable legislation of a person who normally pursues activity as an employed person and activity as a self-employed person in a different Member State - when working abroad as an employed person and a self-employed person at the same time.
4. Terms and conditions of employment of the Member State of posting
Pursuant to EU legislation, if you are posted from the territory of the Slovak Republic to the territory of another EU (EEA) Member State to pursue work concerning the provision of services, some terms and conditions of employment of the state of posting apply to you, in particular those governing:
- duration of work time and rest time;
- duration of leave;
- minimum wage, minimum wage entitlements and wage surcharge for overtime;
- occupational health and safety;
- terms and conditions of employment applying to women, the youth and employees taking care of children under the age of 3;
- equal treatment of men and women and the prohibition of discrimination;
- terms and conditions of employment when working for a temporary work agency.
However, the rule of preference of conditions that are more favourable to you applies.
The National Labour Inspectorate (only in Slovak) publishes on its website information regarding terms and conditions of employment under the Labour Code, as well as information on terms and conditions of employment applicable in EU Member States.
Your terms and conditions of employment do not change, if you are posted only for a business trip from the territory of the Slovak Republic to the territory of another EU (EEA) Member State.
On the other hand, if you are an employee with the place of work agreed by the employment contract outside the Slovak territory (in the territory of another EU (EEA) Member State), your employment relationship is governed by the terms and conditions of employment of that state. In the examples provided above, the principle of governing law should be considered, i.e. the provisions of private international and procedural law.
5. Which office to contact?
For more information, contact Labour Inspectorates in respective regional capitals with the scope of operation in the territory of the region or send an email to podatelna@ip.gov.sk.
More information is available at the website of the National Labour Inspectorate.
6. Sanctions for non-compliance with obligations
Just as when working in the territory of the Slovak Republic, an employee faces a fine of EUR 331 for breaching the prohibition of undeclared work, i.e. for failure to enter into an employment relationship in the prescribed written form.
The same sanction applies to an employee who is not an EU (EEA) citizen and does work without a required authorisation for work.
In specific cases, sanctions may also apply under the law of the state in whose territory the work is done.