The minimum wage will increase to EUR 972 per month from 1 January 2027. For employers, however, this is not merely a matter of changing one figure in the payroll system. A higher minimum wage will affect minimum wage entitlements, social and health insurance contributions, night work, weekend work, and overall labour costs. When preparing payroll, employers should therefore consider labour law requirements together with employment relationships and payroll settings well before processing the January payroll.
The Minimum Wage for 2027 Will Be EUR 972 per Month
The main piece of legislation is Act No. 663/2007 Coll. on the Minimum Wage. If the social partners fail to agree on the amount of the minimum wage, Section 8 of the Act provides that the monthly minimum wage is set at 60% of the average nominal monthly wage in the Slovak economy for the calendar year two years preceding the relevant year.
According to the Statistical Office of the Slovak Republic, the average monthly wage for 2025 reached EUR 1,620. As a result, the minimum wage for 2027 will amount to EUR 972 per month. For a standard 40-hour working week, the hourly minimum wage will be EUR 5.586. In 2026, the minimum wage is EUR 915 per month and EUR 5.259 per hour, meaning that the monthly amount will increase by EUR 57, or approximately 6.23%.
However, the EUR 57 increase does not fully reflect the actual financial impact. A higher gross wage also increases the employer’s contribution burden, while statutory wage supplements will also rise for employees whose working hours include night work, shift work or weekend work.
Job Difficulty Levels and Employment Contracts: Review the Actual Job Content
The minimum wage is not automatically the lowest possible wage for every employee. Under Section 120 of the Labour Code, an employer whose remuneration system is not governed by a collective agreement must classify each job into one of six job difficulty levels. The classification is determined by the most demanding work activity that the employee is required to perform within the agreed type of work, rather than merely by the employee’s job title.
For this reason, employers should compare the employment contract, job description and the work actually performed. Collective agreements may contain their own remuneration rules. Where Section 120 applies, the minimum wage entitlements for full-time employment in 2027 will be as follows:
| Job Difficulty Level | 2026 | 2027 |
|---|---|---|
| Level 1 | EUR 915 | EUR 972 |
| Level 2 | EUR 1,031 | EUR 1,088 |
| Level 3 | EUR 1,147 | EUR 1,204 |
| Level 4 | EUR 1,263 | EUR 1,320 |
| Level 5 | EUR 1,379 | EUR 1,436 |
| Level 6 | EUR 1,495 | EUR 1,552 |
Each level will increase by EUR 57 year on year. The minimum wage entitlement is not calculated simply by multiplying the current minimum wage by the relevant coefficient. For example, the minimum wage entitlement for Level 2 will not be 1.2 × EUR 972, but EUR 1,088. The Labour Code uses a specific formula that still takes into account the minimum wage applicable in 2020, which amounted to EUR 580.
Labour Code: Night Work, Weekend Work and On-Call Duty
The higher hourly minimum wage will directly increase several statutory wage supplements. Based on an hourly minimum wage of EUR 5.586, the statutory minimum supplements from 1 January 2027 will generally be as follows:
| Type of Work | Statutory Minimum in 2027 |
|---|---|
| Saturday work – 50% | EUR 2.793/hour |
| Sunday work – 100% | EUR 5.586/hour |
| Night work – 40% | EUR 2.2344/hour |
| Hazardous night work – 50% | EUR 2.793/hour |
| Work performed under difficult conditions – 20% | EUR 1.1172/hour |
| Inactive on-call duty outside the workplace – 20% | EUR 1.1172/hour |
Under precisely defined conditions, the Labour Code allows lower supplements to be agreed for regular work on Saturdays or Sundays, or in workplaces where the majority of work is performed at night. However, an employer may not introduce such lower supplements unilaterally.
In continuous-operation workplaces, the difference may be significant. For every 100 hours worked on Sundays, the Sunday wage supplement alone will cost approximately EUR 32.70 more in 2027 than in 2026.
Overtime and Work Performed Under Agreements: Supplements Do Not Replace the Minimum Wage
When assessing whether an employee has received the minimum wage or the applicable minimum wage entitlement, certain payments are excluded from the relevant wage. These include, for example, pay for overtime work, as well as wage supplements for work on public holidays, Saturdays, Sundays or at night, and wage compensation for work performed under difficult conditions.
Overtime pay and overtime supplements therefore cannot be used to “top up” a basic wage that is set below the statutory minimum.
The same level of attention is required for work performed under agreements outside an employment relationship. Workers engaged under such agreements must also receive at least the minimum wage, and the Labour Code expressly applies several provisions concerning supplements for Saturday, Sunday and night work to them as well. In practice, employers should therefore also review documents such as agreements to perform work and agreements on work activity.
Employer Rights and Obligations Before January 2027
Preparing payroll for 2027 should involve more than simply entering a new amount into payroll software. From the perspective of employers’ rights and obligations, it is advisable in particular to:
- review the classification of jobs into job difficulty levels based on the work actually performed;
- compare the agreed wage and the employment contract with the amounts applicable from 1 January 2027 and amend employment documentation in good time where necessary;
- recalculate the cost of night work, weekend work, work performed under difficult conditions, on-call duty and operations where shift work is common;
- review work performed under agreements, payroll settings and payslips to ensure that the statutory minimum is not being improperly supplemented through wage premiums;
- reflect the increase in the payroll budget as a total employment cost, including employer contributions, rather than merely as a EUR 57 increase in gross wages.
For ten employees whose monthly wage increases by EUR 57, the employer will already face an additional EUR 570 per month in gross wages alone, before taking into account higher contributions and wage supplements.
2027 Will Test Both Remuneration Compliance and Employment Relationships
The EUR 972 minimum wage is not merely a new figure. A payslip is the end result of a broader remuneration framework, and a number of employment and wage-related entitlements are linked to the minimum wage.
A company that waits until the January payroll is being processed may discover that it has underestimated basic wages, job difficulty classifications or wage supplements. Failure to comply with wage obligations may result in the employer having to pay the employee the outstanding difference and may also create a risk of penalties. Under the Labour Inspection Act, breaches of labour law regulations may be subject to a fine of up to EUR 100,000. Inspections may be carried out by the relevant labour inspectorate.
Proper preparation is therefore not solely the responsibility of the payroll accountant. It is a joint task for payroll, HR and legal departments and should include a review of job positions, employment contracts, working time, actual working arrangements and other employer obligations before the end of the year.
Author: Mgr. Nikoletta Nagyová