Raising the lowest wages will not be enough. From 1 January 2027, statutory minimum wage entitlements based on the complexity of work and several statutory pay premiums will also change. For employers, this means adjustments to payroll budgets, employment contracts and shift arrangements. What should companies watch out for to ensure that savings on administration do not lead to back payments or a labour inspection?
Minimum Wage in 2027: The Amount Has Already Been Confirmed
From 1 January 2027, the minimum wage will be €972 per month or €5.586 per hour, based on a standard 40-hour working week. Compared with 2026, when the monthly minimum wage is €915, this represents an increase of €57. These amounts are set out in Notice No. 232/2026 Coll., issued by the Ministry of Labour, Social Affairs and Family of the Slovak Republic. Under Act No. 663/2007 Coll., if the social partners fail to reach an agreement, the minimum wage is set at 60% of the average wage from two years earlier.
For a company, the basic wage stated in the employment contract is not the only relevant consideration. For regular work on Saturdays or Sundays, as well as work which, due to its nature or operating conditions, must be performed predominantly at night, the Labour Code allows lower pay premiums to be agreed under specified conditions. These are at least 45% of the hourly minimum wage for Saturday work, 90% for Sunday work and 35% for night work, provided it is not hazardous work. These lower rates may be agreed in a collective agreement or in an employment contract if no trade union operates within the company and the employer had fewer than 20 employees as at 31 December of the preceding calendar year.
Levels of Work Complexity: The €972 Threshold Is Not Enough for Everyone
Section 120 of the Labour Code establishes six levels of work complexity. Where remuneration is not agreed in a collective agreement, the employer must comply with the statutory minimum wage entitlement corresponding to the actual duties of the position. According to Notice No. 233/2026 Coll., the following monthly amounts apply for 2027:
| Level of work complexity | Minimum wage entitlement in 2027 |
| Level 1 | €972 |
| Level 2 | €1,088 |
| Level 3 | €1,204 |
| Level 4 | €1,320 |
| Level 5 | €1,436 |
| Level 6 | €1,552 |
Classification is determined not by the job title but by the most demanding activity the employer requires the employee to perform within the agreed type of work. A common mistake is formally classifying a specialist at a lower level. Furthermore, pay for overtime work and premiums for weekend, public-holiday and night work cannot be used to “top up” pay to the statutory minimum wage entitlement.
Pay Premiums in 2027: What Will Increase Automatically?
Because several pay premiums are based on the hourly minimum wage, their statutory minimum amounts will rise in January. At the standard rates, the following amounts will be payable in addition to the wage earned:
| Type of pay premium | Minimum per hour in 2027 |
| Saturday work (50%) | €2.793 |
| Sunday work (100%) | €5.586 |
| Night work (40%) | €2.2344 |
| Hazardous night work (50%) | €2.793 |
| Difficult working conditions (20%) | €1.1172 |
For example, for a single eight-hour Sunday shift, the statutory premium alone amounts to at least €44.69, in addition to ordinary pay. Compensation for difficult working conditions is payable where specific statutory conditions are met.
For regular weekend work or work performed predominantly at night, the law allows lower rates to be agreed under precisely defined conditions: 45% for Saturday work, 90% for Sunday work and 35% for non-hazardous night work. A unilateral decision by the company is not sufficient; a collective agreement is required or, for a smaller employer specified by law with no trade union, an employment contract.
Premiums for overtime and work on public holidays operate differently. Overtime generally attracts a premium of at least 25% of average earnings, or 35% for hazardous work. Work on a public holiday attracts at least 100% of average earnings. The Labour Code also allows compensatory time off in the relevant cases. Not every premium can therefore be calculated automatically using the €5.586 amount.
Work Under Agreements Outside an Employment Relationship and Employment Costs
The change will also affect companies using agreements on work activity, agreements on the performance of work or agreements on temporary student work. Minimum remuneration must comply with the statutory hourly rate, and the applicable statutory premiums must be paid for work on Saturdays, Sundays or at night. For work on a public holiday, a person working under such an agreement is entitled to an increase in the agreed remuneration of at least €5.586 per hour.
Higher gross wages will also increase employers’ statutory payroll contribution costs. Operations involving shift work, night shifts and frequent overtime will feel the greatest impact.
What Should Employers Do Before January 2027?
We recommend a payroll and employment-law audit: reviewing the classification of positions, wage rates, working time, overtime records and payroll software settings. Employers should then update their internal pay policy or workplace rules and check that employment contracts or collective agreements correctly govern the individual components of remuneration.
If agreed pay terms are being changed, an agreement amending the employment contract is generally required, often in the form of an addendum to the employment contract. However, an increase in the statutory minimum itself creates an obligation to pay the statutory entitlements even without a signed addendum.
The remuneration system must also comply with Act No. 76/2026 Coll. on equal pay. That Act requires a transparent pay structure based on objective criteria; employers with at least 150 employees also have their first specific pay-reporting obligation by 7 June 2027.
Conclusion: The minimum wage in 2027 is not merely a change to one number on a payslip. Properly structured employment relationships, pay premiums and internal rules protect a company against disputes over unpaid wages, back payments and penalties. Our law firm can help you review your payroll arrangements and prepare the necessary contractual documents before the changes take effect.
Author: Mgr. Nikoletta Nagyová