Agreement on work activity
- You can work a maximum of 10 hours per week.
- The agreement is for a maximum of 12 months and must be in writing, otherwise it is invalid.
- The remuneration for the work must be paid by the end of the following month at the latest.
Agreement to perform work
- You must be over 15 years of age, completed compulsory school attendance; these agreements can only be concluded with a minor employee if it does not endanger his/her healthy development, safety, morals or education for the profession.
- The work must be carried out at the times agreed with the employer.
- “Remuneration for work tasks is payable on completion and handover of the work.” It is possible to create an agreement between the employer and the temporary worker that part of the remuneration will be paid after a certain work activity has already been performed.
- The working time of the temporary agency worker shall not exceed 12 hours in a 24-hour period. For minors (under 18 years of age), the working time must not exceed 8 hours in a 24-hour period.
- Employees who work under agreements for work performed outside the employment relationship are entitled to an agreed remuneration for each hour of work on public holidays, increased by at least EUR 3,58.
- Working on an agreement takes a percentage of your salary: 9.4% goes to the Social Insurance and 4% goes to the Health Insurance. (Your salary stays with you – your employer pays the contributions for you to work for them).
- The agreement is for a maximum of 12 months and must be in writing, otherwise it is invalid.
Temporary work as a student
Who can enter into a student temporary work agreement? Are you a full-time secondary or higher education student?
- You must provide your employer with proof of your studies.
- You must be under 26 years of age.
You can work a maximum of 20 hours per week (A student can work more some weeks, but others he/she must work less because “the average of the working hours is assessed over the whole period for which the agreement was concluded”).
The agreement is for a maximum of 12 months and must be in writing.
What are the obligations of the employee and the employer?
The employee is obliged to:
- Perform the work responsibly.
- Perform the work personally.
- Comply with the legislation, OSH (Occupational Health and Safety).
- Manage properly the funds entrusted to him/her and guard and protect the employer’s property from damage, loss, destruction and misuse.
- Notify the employer in writing of changes in name, surname, permanent residence or temporary residence, address for delivery of documents, change of bank connection.
Salary
People working in Slovakia are entitled to a minimum hourly wage of €3.713 in 2022 for permanent employment, employment contracts and temporary work as a student.
How to pay taxes while working part-time?
⇒ If the student earns less than €381.61, the student does not have to pay income tax.
⇒ If you earn more than 381,61€ per month you are obliged to pay personal income tax during the year. Advance payments are at the rate of 19% to 25% depending on your income. The advance payments are then rounded up to 2 decimal places, downwards.
⇒ Every student will be required to file an income tax return for 2022 if he/she has a total taxable income exceeding €2289.63 in 2022.
⇒ If you do not exceed €2289.63 and your employer has withheld income tax from you, if you file a voluntary income tax return using Form A, the tax will be refunded to you as an overpayment (the overpayment will only be refunded if it is greater than €5, if it is less than €5 you will not be entitled to a refund).
