Slovakia has adopted Act No. 76/2026 Coll. on Equal Pay of Men and Women for Equal Work or Work of Equal Value, introducing into national legislation the requirements of the EU Pay Transparency Directive (Directive (EU) 2023/970). Most of the new obligations will take effect from 7 June 2026.
The legislation introduces a series of new transparency, reporting and compliance obligations for employers operating in Slovakia, covering recruitment processes, pay structures, employee information rights and gender pay gap reporting.
Under the new rules, job advertisements and job titles must be gender-neutral and recruitment procedures must not undermine the principle of equal pay. Candidates must receive information about the starting salary or salary range, as well as any relevant collective agreement provisions, before the job interview or conclusion of the employment contract. Employers will also be prohibited from requesting information about a candidate’s current or previous remuneration.
The law further requires employers to establish an internal pay structure enabling the assessment of whether employees perform equal work or work of equal value based on objective criteria. Where employee representatives are present, these criteria must be agreed with them. Employers established before 7 June 2026 must implement compliant pay structures by 31 July 2026.
In addition, employers must make available to employees the criteria used to determine pay, pay levels and salary increases. These criteria must remain objective and non-discriminatory. Employers with fewer than 50 employees are exempt from the requirement to disclose criteria related to salary increases.
Employees will gain the right to request written information regarding their individual pay level and the average pay levels, broken down by gender, for employees carrying out equal work or work of equal value. Employers must respond within two months. Where information is considered incomplete or inaccurate, employees may request additional explanations, which employers must provide within 30 days.
The legislation also states that employers must inform employees annually about these rights and the relevant procedures. Employees cannot be prohibited from disclosing their own salary information, and confidentiality clauses restricting disclosure of personal pay information will be unenforceable.
The provision concerning average gender pay data will apply for the first time to data relating to 2027.
The new framework also introduces mandatory gender pay gap reporting obligations for larger employers. Companies with 250 or more employees will be required to submit annual reports to the Ministry of Labour, Social Affairs and Family of the Slovak Republic by 15 April each year, while employers with 100 to 249 employees must report every three years. Employers with fewer than 100 employees may report voluntarily.
The first reporting obligations will apply to employers with at least 150 employees by 7 June 2027, covering the period from 1 August to 31 December 2026. Employers with 100 to 149 employees will be required to report for the first time in 2031 for the 2030 reporting year.
A joint pay assessment will become mandatory for employers with at least 100 employees where reporting identifies a gender pay gap of at least 5% within any employee category that cannot be objectively justified and remains unresolved within six months after submission of the report. The assessment must be shared with employees, employee representatives, the Ministry of Labour and, upon request, the Labour Inspectorate and the Slovak National Centre for Human Rights.
The legislation also strengthens employee enforcement rights. Individuals may seek compensation for unpaid remuneration, lost opportunities, non-pecuniary damages and default interest.
In cases where employers fail to comply with obligations relating to pay transparency, reporting or employee information rights, the burden of proof shifts to the employer to demonstrate that discrimination has not occurred.
Failure to submit mandatory pay reports may result in administrative fines ranging between EUR 4,000 and EUR 8,000, while additional sanctions may apply under existing Slovak labour inspection legislation.
Source: CMS