§ 120 Labour Code · Employment Law & HR

Minimum wage 2026: EUR 915 is only the first of six grades

The minimum wage for 2026 is EUR 915 a month, and EUR 972 has been announced for 2027. Most jobs, however, are subject to a higher minimum wage entitlement according to their level of work complexity.

· updated 26 September 2026

The minimum wage is a single figure, but paying it will rarely discharge an employer’s full obligation. Unless remuneration is governed by a collective agreement, the employer must pay the minimum wage entitlement for the job’s complexity grade, which is higher in five of the six grades.

Amounts for 2026

Ministry of Labour Notice No. 245/2025 Z. z. set the 2026 minimum wage at EUR 915 a month and EUR 5.259 an hour. Notice No. 244/2025 Z. z. set minimum wage entitlements under § 120(4) of the Labour Code:

Complexity gradeMonthlyHourly
1EUR 915EUR 5.259
2EUR 1,031EUR 5.925
3EUR 1,147EUR 6.592
4EUR 1,263EUR 7.259
5EUR 1,379EUR 7.925
6EUR 1,495EUR 8.592

Hourly amounts assume a prescribed 40-hour week. If the employer prescribes a working week of less than 40 hours under § 85 (for example 37.5 hours in three-shift or continuous operations), hourly amounts increase proportionately (§ 120(5)). This does not apply where shorter working time is agreed; the monthly amount is then reduced proportionately instead (§ 120(6)).

Amounts for 2027

Ministry of Labour Notice No. 232/2026 Z. z. set the 2027 minimum wage at EUR 972 a month and EUR 5.586 an hour. Minimum wage entitlements were set by Notice No. 233/2026 Z. z.:

Complexity gradeMonthlyHourly
1EUR 972EUR 5.586
2EUR 1,088EUR 6.253
3EUR 1,204EUR 6.920
4EUR 1,320EUR 7.586
5EUR 1,436EUR 8.253
6EUR 1,552EUR 8.920

How the amount is determined

The social partners have until 15 July to agree the minimum wage, and then until 31 August within the Economic and Social Council (§ 7 of Act No. 663/2007 Z. z.). If they fail to agree there too, the statutory formula applies: 60% of Slovakia’s average nominal monthly wage in the year two years before the relevant year, rounded up to whole euros (§ 8 of Act No. 663/2007 Z. z.). The 2026 figure therefore uses the 2024 average wage.

Amounts for the following year are published in the Collection of Laws by 1 November (§ 120(8)), leaving at least two months to update payroll. The 2027 amounts were already published in the Collection in September 2026.

Who is covered by minimum wage entitlements?

Only employers where employee remuneration is not agreed in a collective agreement (§ 120(1)). A company with a collective agreement governing remuneration follows that agreement rather than the complexity grades, but the minimum wage itself still applies.

If an employee’s monthly pay falls below the amount for their grade, the employer must pay the difference. This is a statutory duty, not an option.

The grade attaches to the job, not the person

Employers must assign every job a grade under Annex 1 to the Labour Code according to the most demanding activity required within the type of work agreed in the employment contract (§ 120(3)).

Two consequences are hard to fix retrospectively. First, a broadly worded role such as “administrative and organisational activities” brings its most demanding tasks into the assessment. Second, the grade follows the activities the employer actually requires the employee to perform within the agreed type of work, not the job title in the paperwork.

What does not count towards pay?

Under § 120(2), pay compared against the minimum entitlement excludes:

  • Overtime pay.
  • Supplements for public holidays, Saturdays, Sundays and night work.
  • Compensation for difficult working conditions.
  • Pay for inactive workplace standby.

Supplements therefore cannot top up pay to the minimum. Overtime hours are likewise excluded from the hours worked calculation.

Where it is easy to get wrong

  • Assigning every job grade 1 and never calculating a top-up.
  • Using the 40-hour hourly rate for a prescribed working week of less than 40 hours instead of increasing it.
  • Broadening the contractual role during reorganisation without reassessing the grade.
  • Assuming a collective agreement governing remuneration excludes the minimum wage itself; it excludes only the graded minimum entitlements.

We address complexity grades and job types when preparing employment contracts and onboarding documents. Remuneration rules belong in internal policies. For businesses seeking documents kept current after annual changes, we offer employment documentation under ongoing review.

Sources

This article provides general legal information as at 26 September 2026. It does not constitute legal services or advice on your specific matter. Laws change and the details of your situation may differ. Check the appropriate course of action or contact us before making a decision.

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Mgr. Patrik Tulinský, LL.M. Czech and Slovak attorney · SAK 300422 · ČAK 19654

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