New stricter notification and record-keeping rules implemented for Employers

EU employers who send intra-company transferees to Slovakia must notify the National Labour Inspectorate (NLI) in Slovakia of the transfer no later than the foreign national's start date, according to a new law that is effective immediately. Employers can use the NLI's new registration portal or can send a paper registration form to the NLI by mail. Additionally, the sending company must now maintain the following new records related to each transferred employee: 

• The employment contract or other document confirming the employment relationship;
• Timesheets; and
• Pay slips. 

The new law also expands the definition of illegal employment to include breach of the above record-keeping and notification requirements. Both the sending and host employer may face a fine from EUR 2,000 for non-compliance related to one employee, up to EUR 200,000 for non-compliance related to multiple employees. 

What this means for you as an employer? 

EU employers who send intracompany transferees to Slovakia must ensure that they comply with this new requirement and so should build this into their onboarding recruitment and assignment procedures to prevent any non-compliance with this. Sending employers are also subject to new record-keeping requirements and penalties for non-compliance. 

Please do not hesitate to reach out to your usual PwC Legal contact for further details.


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