AmCham Slovakia


New legislation for businesses

The following text presents a brief overview of legislative changes in the tax and payroll area which are most likely to influence your business. Experts from Crowe choose the most relevant legislation which has recently come to force or is likely to be adopted in the near future.

Registration duties in the Commercial Register
Companies were asked to add the birth numbers, the dates of birth or the Business IDs of their partners to the Commercial Register. This obligation must be fulfilled by September 30, 2022. In some cases, the registration was made automatically by the state and the entrepreneur – in such a case – would have received a notification in the electronic mailbox by May 31, 2022. If such a notification was not sent and the data in the electronic Commercial Register are marked with a red cross ✖, the director needs to announce the data himself. Without this, it will not be possible to enter any changes in the Commercial Register. The green tick ✔ means that the data is updated.

New way of rounding the cash payments from 1 July, 2022
The sellers using cash registers have to prepare for the new way of rounding the final amount on the cash receipt of the sale of goods and services. The buyers will stop using the 1 and 2 euro cent coins. The reason is that new legislation in the area of rounding cash payments is being introduced as of 1 July, 2022. Its purpose is to restrict the use of 1 and 2 euro cent coins in the cash payment system. According to this regulation, the final amount of the purchase, which is paid in cash, will be rounded. The rounding of such payments will be done in a mathematical way and will thus be neutral for both the seller and the buyer.

The legislation will not change the rounding of sales when the buyer uses a credit card or a debit card. If the customer does not pay in cash, the final amount will not be rounded.

Electronic PN (ePN)
After many years of discussions and a long preparation phase, the electronic sickness forms have been introduced and should – in the long-term – replace the five-part paper form that was delivered to the employer and the Social Insurance Agency when an employee was sick over ten days.  With this electronic PN, the doctor confirms the incapacity for work (so called PN) in the NCZI eHealth system by creating an electronic record.

The system has been put into practice on a voluntary basis and should gradually become mandatory. Communication and data exchange with the employer is ensured on the basis of the e-services of the Social Insurance Agency, where a new tab called ePN was added. The employer provides the employee’s bank account number and information about the last day of work.

Increase in Tax bonus*
one of the biggest changes in the tax laws is the planned increase of the tax bonus. As of July 1, 2022, the new methodology of the calculation as well as the increased amounts shall be in effect. There shall be a reduction of the age limits from three age limits to two, for children under 15 and children over 15. Tax bonus valid from July 2022 shall be:

  • child up to 15 years       – 70 EUR,
  • child over 15 years        – 40 EUR.

Until December 2022, it shall also be possible to use the previous calculation valid until June 30, 2022, if it is more advantageous for the taxpayer.

*Please note that this law may still not be valid as the President of the Slovak Republic plans to take it to the Consitutional Court.


Introduction of paternity leave
From October 1, 2022, paternity leave should be introduced in Slovakia. Fathers will be able to take 14 days of leave in the first six weeks after the birth of a child. Paternity leave will be paid by the Social Insurance Agency from sickness insurance so there is no additional cost for the employer. This 14-day period will be included in the total period of the current maternity leave for fathers, which is 28 weeks in case of the birth of one child.

Increase in meal allowance 
Due to the high inflation, the amounts of meals for domestic business trips shall increase in the fall of 2022 as follows:

  • 6,40 EUR – time zone 5 to 12 hours,
  • 9,60 EUR – time zone 12 to 18 hours,
  • 14,50 EUR – over 18 hours.

Since the payout of the meal vouchers/meal provision is linked to the amounts of meals for domestic business trips, the amount of meal voucher/meal provision and the employer contribution shall rise as well.

Please note that:

  • The maximum value of meal/meal voucher shall be 6,40 EUR
  • The minimum value of meal/meal voucher shall be 4,80 EUR.
  • The maximum possible employer’s contribution to meal/meal voucher shall be increased to 3,52 EUR.
  • The minimum possible employer’s contribution to meal/meal voucher shall be increased to 2,64 EUR.

If the employer provides a financial compensation instead of a meal allowance, this shall be equal to the amount the employer contributes to the employee´s meal/meal voucher:

  • min. amount of financial contribution = 2,64 EUR
  • max. amount of financial contribution = 3,52 EUR

The employer can also provide a financial contribution from the social fund, without limit. Meal vouchers and a financial contribution for meals are provided in advance.

Change in compensation per kilometer for business trips

  • 0,063 €/km – single-track vehicles, tricycles;
  • 0,227 €/km – passenger road motor vehicles.

This section was prepared by experts from Crowe Slovakia, their accounting, tax, audit, and payroll services can be found at:

Experts from Crowe Slovakia