Employer of Record is lawful in Slovakia only in a narrow form. Slovak law has no EOR statute: a company that employs a person so they work for another party that directs the work is a temporary employment agency (ADZ). It needs a permit from the Central Office of Labour, Social Affairs and Family (ÚPSVaR), listed in a public register (slov-lex.sk, checked 2026-10-07). An assignment may run at most 24 months, renewable four times within them; beyond that the worker becomes the client’s open-ended employee (slov-lex.sk, checked 2026-10-07).
Cost has two layers. Employer contributions are 35.2% of gross up to EUR 16,764 a month: EUR 15,628.80 on a EUR 44,400 salary (socpoist.sk, checked 2026-10-07). The EOR fee comes on top: list prices in our table run from $99 to $699 per month.
We searched the ÚPSVaR register of ADZ permits for all 17 vendors, by name and by the company ID of each Slovak company we found, and none is on it. That is a limit of a name search, not a finding of non-compliance. We found no Slovak law-firm or regulator text on EOR.
An Employer of Record suits a hire you direct, expect to keep under two years and who is an EU, EEA or Swiss national. For a longer hire, or a non-EU one on an employment visa, weigh your own Slovak entity; an independent specialist can work as a contractor.
Employing someone in Slovakia: key facts
Slovakia sets one national minimum wage, a flat employer contribution rate with a ceiling on most of it, and a Labour Code that limits notice and probation. Everything below is statutory.
Minimum wage
National rate, no regional rates. It is set each year by a Ministry of Labour notice under Act 663/2007 (slov-lex.sk, checked 2026-10-07).
National minimum wage, EUR per month, in force on 31 December each year. The 2027 rate of EUR 972 is already published. Source: slov-lex.sk, checked 2026-10-07.
Employers without a collective agreement must also respect statutory “minimum wage claims” by job-complexity level (Labour Code s. 120(1)). We did not locate the 2026 amounts; Deel’s Slovakia page gives EUR 915 to EUR 1,495 across six levels (deel.com, checked 2026-10-07).
Employer contributions
The EOR entity pays both blocks below on gross pay. Social insurance stops at a monthly assessment base of EUR 16,764 in 2026 (EUR 201,168 a year), except accident insurance, which has no ceiling (socpoist.sk, checked 2026-10-07).
35.2% up to the ceiling, 10.8% (accident 0.8% + health 10%) on the excess
The employer rates were the same in every year 2021-2026: 25.2% social and 10% health. What changed is the ceiling: EUR 7,644 in 2021 to EUR 9,128 in 2024, then EUR 15,730 in 2025 and EUR 16,764 in 2026 after the cap moved from 7 to 11 times the average wage (socpoist.sk, checked 2026-10-07).
The employee health rate rose from 4% to 5% on 2026-01-01. That is the employee’s cost, not the employer’s.
Not in the 35.2%: employer sick pay for the first 14 days, the meal contribution and the social fund (see mandatory benefits).
Working hours and overtime
Standard week: 40 hours and 8 hours in 24 hours; 38.75 hours for two-shift and 37.5 hours for three-shift or continuous operation (Labour Code s. 85) (slov-lex.sk, checked 2026-10-07).
Overtime: an average of 8 hours a week over 4 months (up to 12 months by agreement with employee representatives); 150 hours a year ordered and 400 hours a year in total including agreed overtime (ss. 97(6), (7), (10)).
Overtime pay: wage plus a premium of at least 25% of average earnings (35% for hazardous work), or equal time off in lieu. Work on a public holiday: wage plus at least 100% of average earnings, or time off in lieu (ss. 121-122).
Senior managers and staff on conceptual or creative work may agree in writing that up to 150 overtime hours a year are included in the wage.
Annual leave and public holidays
Annual leave: at least 4 weeks per calendar year; at least 5 weeks for an employee who turns 33 in that year or permanently cares for a child; 8 weeks for teachers, university teachers and researchers (Labour Code s. 103) (slov-lex.sk, checked 2026-10-07).
Public holidays: 13 days of rest in a normal year (1 Jan, 6 Jan, Good Friday, Easter Monday, 1 May, 8 May, 5 Jul, 29 Aug, 15 Sep, 1 Nov, 24, 25 and 26 Dec) (slov-lex.sk, checked 2026-10-07).
In 2026 only, 8 May and 15 September are not days of rest, so there are 11. 1 Sep, 28 Oct and 17 Nov are state holidays but not days of rest.
Probation
Up to 3 months; up to 6 months for managers directly under the statutory body and managers reporting to them. It must be agreed in writing and cannot be extended (Labour Code s. 45) (slov-lex.sk, checked 2026-10-07).
In a fixed-term contract it may not exceed half the contract term. It is extended by one day for each whole shift the employee is absent for a personal obstacle.
Notice and severance
Notice by the employer is allowed only on the grounds in an exhaustive statutory list (s. 63). It runs from the first day of the month after delivery (s. 62) (slov-lex.sk, checked 2026-10-07).
Minimum notice: 1 month.
Dismissal on organisational grounds or loss of health capacity: at least 2 months after 1 to under 5 years of employment, 3 months after 5 years or more.
Other employer-side grounds: at least 2 months after 1 year or more.
Employee’s own notice: at least 2 months after 1 year or more.
Severance (odstupné) is due on the grounds in s. 63(1)(a), (b) or (f) and on loss of health capacity. Amounts are multiples of average monthly earnings (s. 76):
Years of service
After employer notice
After agreed termination
Under 2
None
1 x
2 to under 5
1 x
2 x
5 to under 10
2 x
3 x
10 to under 20
3 x
4 x
20 or more
4 x
5 x
13th salary and bonuses
Not mandatory. A cash payment an employer may give for the summer holiday period or for Christmas is treated as wage, but it creates no entitlement (Labour Code s. 118(4)) (slov-lex.sk, checked 2026-10-07).
Mandatory benefits
Sick pay: the employer pays for the first 14 calendar days of temporary incapacity, 25% of the daily assessment base on days 1-3 and 55% on days 4-14, up to 80% by collective agreement. It was 10 days until 2025 (slov-lex.sk, checked 2026-10-07).
Meals: a hot meal during shifts longer than 4 hours or a cash meal allowance, with the employer contributing at least 55% of the meal price (Labour Code s. 152) (slov-lex.sk, checked 2026-10-07).
Social fund: a compulsory allocation of 0.6% to 1% of gross wages, 1% if the employer made a profit and has no tax or contribution arrears (Act 152/1994) (slov-lex.sk, checked 2026-10-07).
Accident and guarantee insurance are inside the 25.2% social rate.
Work permits
EU, EEA and Swiss nationals need no work permit. A third-country national needs a work-and-residence title, for example temporary residence for employment based on a Labour Office vacancy confirmation (issued within 15 working days) or an EU Blue Card; an employer may employ one only on such a basis (Act 5/2004 s. 21) (slov-lex.sk, checked 2026-10-07).
A temporary employment agency cannot assign a holder of a Blue Card, employment residence or work permit to a client. The only exception is an agency that has operated for at least 3 years, for a shortage occupation in the region, with one onward reassignment on no worse pay (s. 21(4)).
Third-country nationals may be at most 45% of an employer’s staff, and those assigned to a user count toward the user’s total (s. 21(6)).
Permanent residents and certain family members may be employed without this procedure and are not covered by the ban (s. 23a).
Currency and payroll
EUR. Pay dates are those agreed in the contract or collective agreement; the text we read sets no statutory pay day, and monthly pay is practice. Each wage settlement needs a payslip showing the employer’s contributions (Labour Code s. 130) (slov-lex.sk, checked 2026-10-07). ECB rate on 2026-10-06: 1 EUR = 1.1269 USD (ecb.europa.eu, checked 2026-10-07).
Is Employer of Record legal in Slovakia?
Restricted. Slovak law has no EOR statute. A temporary employment agency is a person who employs a citizen “in order to temporarily assign them to a user employer”, to work under the user’s supervision and direction (Act 5/2004 s. 29(1)); it may operate only with a permit (s. 29(3)) (slov-lex.sk, checked 2026-10-07). The EOR model matches that definition, but we found no Slovak law-firm, Big Four or regulator text that says so for EOR providers: the verdict rests on the statutes. See also the Employer of Record glossary entry.
The rules that matter to a client:
Permit and register. ÚPSVaR issues the permit for an indefinite period, listing the regions and occupations for which workers may be assigned (s. 29(4), (7), (9)). It publishes the current list of agencies with active, suspended and cancelled permits; the list we used is dated 2026-09-30 (upsvr.gov.sk, checked 2026-10-07). The application fee is EUR 1,000 for a legal entity.
Permit conditions (s. 29(3)-(6)). A clean criminal record, no tax or insurance arrears, no illegal-employment fine in the last 3 years, own equity of at least EUR 30,000 excluding share capital, a statutory representative with a second-cycle university degree and no unsatisfied employee claims. Existing agencies must hold the EUR 30,000 equity by 2026-12-31 or lose the permit (s. 72az).
Duration (Labour Code s. 58(6)-(7)). An assignment may be agreed for at most 24 months and extended or re-agreed at most four times within them, also when different employers or agencies assign the same person to the same user. If exceeded, the agency employment ends and an open-ended employment arises with the user, who must give written notice within five working days. The limits do not apply to replacing an employee on maternity or parental leave.
Equal conditions (s. 58(9)-(10)). Pay and working conditions must be at least as good as those of a comparable employee of the user. If the agency pays less, the user pays the difference within 15 days and is treated as employer for that purpose.
Presumption of assignment (s. 58(2)). Unless the employer proves otherwise, a worker counts as assigned if the other party gives the tasks and directs the work, the work is done mainly on its premises and with its means, and it is part of its registered business. Our reading, not a source statement: a remote worker on their own premises may not meet the premises limb, but the definition in Act 5/2004 still describes the EOR model.
Fine for the provider. Operating without a permit: EUR 5,000 to 100,000 (s. 68a(1)(b)).
Foreign clients. The definition covers assignment to a user “on the territory of the Slovak Republic”. No text we read says whether a foreign client with no Slovak entity can be a user employer, or whether a foreign provider can use a notification route.
Risks the client carries:
Illegal-employment fine: EUR 4,000 to 200,000 (at least EUR 8,000 for two or more people) under Act 125/2006, for using dependent work of a person with whom the client has no employment relationship (slov-lex.sk, checked 2026-10-07). Whether using an unlicensed EOR is classified this way was not found in any source; it is a reading of the definition.
Ban on accepting labour supply: a business may not accept work supplied through a person the provider illegally employs. Fine EUR 2,000 to 200,000 (at least EUR 5,000 for two or more people) (Act 82/2005 s. 7b) (slov-lex.sk, checked 2026-10-07).
Liability passes to the customer: if a fined provider’s fine or back wages cannot be collected, the duty passes to the party it supplies, where that party’s statutory body or manager knew of the breach. Unless proven otherwise, 3 months of employment at no less than the minimum wage is presumed (ss. 7a, 7b(2)-(3)).
Employment converts to the client after 24 months or four renewals (see above).
Collateral sanctions after a final fine: a repeated breach is a ground to revoke a trade licence, and a vacancy confirmation for a third-country national is cancelled when the employer is fined (Act 82/2005 s. 3(3); Act 5/2004 s. 21b(14)(a)).
We checked all 17 vendors against two ÚPSVaR lists dated 2026-09-30 and 2026-09-02 and against the Slovak commercial register (ORSR), by name and by company ID (IČO) for each Slovak company found. Not one is on the ADZ permit list. “Not found by name or company ID” is not non-compliance: a vendor may use a differently named entity or a partner. A second list covers the trade of paid employment mediation (sprostredkovanie zamestnania za úhradu), which is not an ADZ permit; only Remote Slovakia s. r. o. and Velocity Global Slovakia s.r.o. (Pebl) are on it, and we draw no conclusion on legality from that.
Says “at Remote, we own our own legal entity in Slovakia” (remote.com). Its Local Terms name Remote Slovakia s.r.o., IČO 53 687 264, which says it will assign its employees to the tasks you request; ORSR shows it owned by two Remote companies in Amsterdam, with paid employment mediation in its business scope, and it is on the paid-mediation list since 2021-05-19. Not on the ADZ list
Deel Slovakia s.r.o., IČO 54 116 015, is registered in ORSR since 2021-10-07, sole member Deel, Inc.; its business scope is IT services. Deel’s Slovakia page doesn’t name it. Not on either ÚPSVaR list
Says “RemotePeople acts as the legal employer on paper” (remotepeople.com), without naming a Slovak entity. Horizons Global Technology Slovakia, s. r. o., IČO 56 918 194, is in ORSR since 2025-04-15, owned by Horizons Global Technology Pte. Ltd., the company named in its Terms of Use as doing business as RemotePeople; its scope is IT services. Not on either ÚPSVaR list
Velocity Global Slovakia s.r.o., IČO 54 543 533, under the former brand name, is in ORSR since 2022-06-15, owned by Velocity Global B.V. and Velocity Global Holdings, LLC; the vendor’s site says Velocity Global is now Pebl. Its page names no entity. On the paid-mediation list since 2022-07-14; not on the ADZ list
Globalization Partners Slovakia spol. s r.o., IČO 54 151 287, is in ORSR since 2021-10-21, owned by two Globalization Partners Irish companies. Its page says the candidate is “hired via G-P’s Slovak Republic EOR” without naming an entity. Not on either ÚPSVaR list
Multiplier Technologies Slovakia s. r. o., IČO 54 793 319, is in ORSR since 2022-09-10, sole member Multiplier Technologies Pte Ltd (Singapore). Its Slovakia page makes no entity claim. Not on either ÚPSVaR list
Says “Skuad acts as the legal employer in Slovakia” (skuad.io), without naming an entity. Skuad Slovakia s. r. o., IČO 54 893 020, owned by Skuad Pte. Ltd., has been in liquidation since 2026-09-18 (ORSR); which entity employs now is not public. Not on either ÚPSVaR list
Lists “Boundless Payroll Slovakia S.R.O.” with a Bratislava address among its entities (boundlesshq.com). We did not find it in ORSR by name or address. Not on either ÚPSVaR list
Lists Slovakia under “Where we operate indirectly”, with support delivered “through trusted local partners”, none named (rivermate.com). No ORSR record under its name
Says it serves “as the legal employer on your behalf” (nativeteams.com), unnamed. Native Teams s.r.o., IČO 54 431 905, is in ORSR, owned by Pelagonian GmbH and RD Teams Limited, but the vendor’s terms name Native Teams Limited (London), so the link is by name only
Guide says “RemoFirst will hire and pay your employee on your behalf while you manage their daily duties” (remofirst.com); no entity named, no ORSR record
No statement about a Slovak entity found. Oyster s. r. o., IČO 57 435 987, is in ORSR since 2026-01-31 with an individual as sole member; Oyster HR, Inc. is not among the members, so no link to the vendor is shown
Slovakia page describes EOR in general terms and names no entity; no ORSR record
Not published
All checked 2026-10-07. “Own entity (registry)” means a Slovak company is registered with the vendor’s parent as owner, but the vendor does not state it on its Slovakia page.
Own entity means a vendor statement or its own list of entities (Remote, Skuad, Boundless) or an ORSR record whose owner is the vendor’s parent company (Deel, Remote People, Pebl, G-P, Multiplier); only Rivermate names a partner model. Source: vendor country pages, ORSR and ÚPSVaR lists, checked 2026-10-07.
Eight of the 17 don’t say who the Slovak employer is, and one works through an unnamed partner. Of the eight in the own-entity group, only Remote publishes documents that name its Slovak entity and also has an ORSR record. None of the companies we found holds an ADZ permit, so the legal basis on which they employ is not visible from public data. Before signing, ask: “Which Slovak company signs my employee’s contract, under which ÚPSVaR permit or other legal basis, and for how long may the assignment run?”
How to choose an EOR in Slovakia
Hiring a non-EU national who needs an employment visa? A temporary employment agency cannot assign a holder of employment-based residence to a client, except an agency active 3+ years, for a shortage occupation, with one onward reassignment. An EOR is unlikely to be the vehicle: ask in writing which title the person would hold and who files it. Remote People says a non-EU hire adds 3-4 months for the combined residence and work permit (remotepeople.com, checked 2026-10-07).
Expect to keep the hire for more than two years? The 24-month limit and four renewals apply to one worker at one client, also across agencies. Plan a move to your own Slovak entity before the limit, or ask the provider how it structures a longer hire.
Want the most documented Slovak employer? Remote is the only vendor here with its own statement, a named entity in its contract terms, an ORSR record and a place on the paid-mediation list; Pebl has the ORSR record and the list entry but no vendor statement. Neither holds an ADZ permit under its name, so ask both for the legal basis. Skuad’s page says it acts as legal employer while its Slovak s.r.o. is in liquidation: ask which entity it uses now.
Price against completeness? Among prices on a Slovak page, Remote People is lowest at $300-$600/month, then Playroll from $399, Deel from $599 and Remote $699. Neither Remote People nor Playroll names a Slovak entity on its page. Price tells you nothing about the legal basis; compare it after you have the answer to the question above.
A profitable, VC-free global-employment company that rebranded from Horizons in 2026, with strong G2/Capterra scores — but a split brand identity and no disclosed owned-vs-partner entity count.
7.8/10
★ 4.6 · 495 reviews
EOR price
From $199/mo per employee
Coverage
150+ countries
Time to hire
Local contracts in 24-48 hrs; up to 2-4 weeks elsewhere
Certifications
SOC 2 Type II, ISO 27001, GDPR
Support
Business hours; avg response <2hrs (top tier)
What stands out
Founded 2018 and profitable without VC funding - a longer, more stable track record than several younger rivals
Consistently high G2 (4.7/334) and Capterra (4.9/72) scores
Widest product range reviewed here: EOR, COR, contractor management, global payroll, US PEO, recruitment, incorporation
Not a fit for
buyers wanting a single, unchanging brand name and URL for contracts
teams that require a disclosed, numeric owned-vs-partner entity split before signing
A 12-year EOR (rebranded from Velocity Global in 2025) with a large G2 review base and analyst recognition across 185+ countries, but thin transparency on entity ownership and pricing.
7.8/10
★ 4.6 · 603 reviews
EOR price
$399/mo per employee
Coverage
185+ countries
Time to hire
Vendor claim: 'as little as 24 hours', no entity needed
Certifications
SOC 2 Type 2, ISO/IEC 27001:2022, GDPR
Support
Vendor claim: guidance available any time, in-house experts
What stands out
12-year track record (est. 2014) with $1B in annual global payroll processed and 200+ in-house legal experts
SOC 2 Type 2 and ISO/IEC 27001:2022 certified; states GDPR-principle compliance
Large, strongly rated G2 footprint: 4.6/5 from 597 reviews
Not a fit for
buyers needing a true Contractor-of-Record product, not general contractor management
teams that require a fully disclosed owned-vs-partner entity count before signing
The oldest, most analyst-recognized EOR (founded 2012) — deepest certification stack and widest documented country footprint, but no owned-entity disclosure or dedicated Contractor of Record product.
8.3/10
★ 4.4
EOR price
From $599/mo per employee
Coverage
180+ countries
Time to hire
Vendor claim: 'hire anywhere in minutes'; no SLA published
A global employment specialist with EOR in 150+ countries on an owned-entity network, a dedicated Contractor of Record, global payroll and published flat pricing — strong for compliant hiring across many markets with transparent EOR/contractor costs.
8.4/10
★ 4.7 · 2168 reviews
EOR price
Starting at $400 per month
Coverage
150+ countries
Time to hire
Vendor claim: onboard global hires in 24 hours; compliant contract in 5 minutes (not an SLA)
Certifications
SOC 2 Type I, SOC 2 Type II, SOC 3, ISO 27001:2022
What stands out
EOR live in 150+ countries on an owned-entity network
dedicated Contractor of Record (classification, contracts, tax, payments)
published flat pricing for EOR ($400) and contractors ($40), no minimum headcount
Not a fit for
buyers needing an all-in-one HR/IT/Finance suite beyond global employment
buyers who require published global-payroll list pricing up front
A global hiring platform (now a Payoneer company) covering 160+ countries across EOR, Agent of Record and contractor management, with rare published starting prices — strong for buyers who want transparent entry pricing and broad coverage in one tool.
8.0/10
★ 4.6 · 312 reviews
EOR price
Starting from $199 per employee/month
Coverage
160+ countries
Time to hire
Not publicly stated
What stands out
broad coverage: 160+ countries for EOR and contractors
published starting prices (EOR $199, AOR $99, CMS $19 per month)
payroll in 70 currencies
Not a fit for
buyers who require named security certifications (SOC 2/ISO 27001) published before purchase
buyers needing a dedicated Contractor of Record product
A Dublin-based EOR/AOR platform, now part of Payoneer Workforce Management, with transparent published pricing and a rare public refusal to operate in Spain — but thin entity disclosure and reviews.
7.0/10
★ 4.8 · 28 reviews
EOR price
From $199/mo per employee
Coverage
110+ countries
Time to hire
Vendor claim: hire "within a few days"; no SLA published
Support
Avg response <1hr, resolution <1 day; no 24/7 claim
What stands out
Published, comparatively low EOR starting price ($199/€175/£149 per employee/month) with no setup fees
Only vendor reviewed that publicly refuses EOR in Spain and explains the legal reasoning
Confirmed direct-licence or entity registration in Canada, Germany, the Netherlands and the UK
Not a fit for
buyers needing documented owned-vs-partner entity status in every target market
teams wanting a dedicated Contractor-of-Record product — Boundless's AOR keeps contractors self-employed
A young but fast-growing global-employment platform (180+ countries) with a real owned-entity core (38 entities), transparent flat pricing and standout human support. Best for SMBs — especially European — that value hands-on support and predictable pricing over deep automation.
7.6/10
★ 4.4 · 391 reviews
EOR price
From ~€299 per employee/month (varies by country/headcount)
Coverage
180+ countries
Entity model
38 owned
Time to hire
Vendor claim: ~48 hours in standard markets, same-day in some; longer in complex jurisdictions
Certifications
SOC 2 Type II, ISO 27001, GDPR
Support
24/7
What stands out
Broad 180+ country reach with a real owned-entity core (38 entities), not pure-partner
Transparent flat pricing; no setup/offboarding fees or annual lock-in
Fast onboarding (~48h standard) and strongly-rated 24/7 human support
Not a fit for
enterprises needing deep HRIS/finance integrations and advanced analytics
A transparently-priced EOR and contractor platform with broad 180+ country coverage and unusually strong Africa/Middle East reach. Best for cost-conscious SMBs that want published prices and hands-on support over deep automation.
7.6/10
★ 4.7 · 209 reviews
EOR price
$399 per employee/month (no minimum)
Coverage
180+ countries
Time to hire
Vendor claim: EOR onboarding in 2-5 days; compliant contract generated in ~5 minutes
Certifications
SOC 2, GDPR
Support
24/5
What stands out
Transparent flat pricing: EOR $399/employee/mo, contractor $35/contractor/mo, no onboarding/offboarding fees
Broad 180+ country coverage with strong Africa/MENA reach
Fast self-claimed onboarding (2-5 days) and well-reviewed dedicated CSM/ESM support
Not a fit for
enterprises needing deep HRIS/finance integrations
buyers needing a dedicated Contractor of Record product
A work-and-payments platform that combines EOR, a dedicated Contractor of Record product, contractor payments and global payroll across 95+ countries, with unusually transparent published 'starts at' pricing for a global-employment vendor.
7.9/10
★ 4.7 · 367 reviews
EOR price
Starts at $99/per employee per month
Coverage
95+ countries
Time to hire
Not stated as a number; vendor claims '3x faster onboarding' (relative claim only)
Certifications
GDPR, SOC 2, ISO, PCI DSS
What stands out
EOR, Contractor of Record, contractor pay and global payroll on one platform
transparent published 'starts at' pricing ($19-$149/mo) — rare among EOR vendors
dedicated CoR product in which Native Teams is the contracting party for the contractor, which reduces misclassification risk
Not a fit for
buyers needing a named, audited certification set (specific ISO 27001 / SOC 2 type)
A budget-friendly, transparently-priced EOR with broad headline coverage (185+ countries) and a free contractor-management tier. Strongest for cost-conscious teams that want published prices up front rather than a sales quote.
7.8/10
★ 4.4 · 440 reviews
EOR price
Starts at $199 per employee/month
Coverage
185+ countries
Time to hire
Vendor claim: 1-3 days in most locations once documentation and contracts are approved
Certifications
ISO 27001, SOC 2 Type II, GDPR
Support
24/5 customer support; 24/7 for hiring managers and global employees
What stands out
Transparent published pricing: EOR from $199/employee/month, free contractor tier, $25/mo premium contractor tier
Broad headline coverage: EOR in 185+ countries, contractors in 150+, visas/work permits in 110+
Stated no setup fees, minimum contracts or termination fees
Not a fit for
buyers needing a dedicated Contractor of Record product
enterprises requiring extensive compliance attestations beyond ISO 27001 / SOC 2 Type II
A young (2023) AI-native EOR with transparent flat pricing across EOR, contractor management and payroll — but unverifiable country-ownership claims and a thinner track record than established rivals.
A long-running (2015) direct-entity EOR — broadest owned-entity claim (160+ countries), a capped misclassification-protection AOR product, but no Contractor of Record and thin independent review volume.
7.7/10
★ 4.2 · 101 reviews
EOR price
From $599/mo per employee
Coverage
160+ countries
Entity model
no partners
Time to hire
Vendor claims conflict: 'days' vs '2 weeks'; no SLA
Certifications
ISO 27001, ISO 27017, ISO 27018, GDPR
Support
24-hour support team (vendor claim); 15+ languages
What stands out
160+ countries with owned legal entities and no third-party partners — the widest such claim reviewed
Transparent, publicly listed pricing for both EOR ($599/employee/month) and AOR ($199/contractor/month)
AOR ships with a capped, quantified Classification Protection benefit ($100k/contractor/month, $1M aggregate per client)
Not a fit for
buyers needing a true Contractor-of-Record product, not an authorized-agent AOR
companies with their own local entities needing standalone global payroll
One of the oldest players in the category (payroll since 2008, EOR since 2009/2010) — a large logo base and solid ratings, but no published pricing and a mixed entity model.
7.5/10
★ 4.2 · 141 reviews
EOR price
On request
Coverage
187+ countries
Time to hire
Vendor claim: 2 days once accepted; 1-2 weeks standard
Certifications
GDPR
What stands out
Founded 2008, among the longest-operating vendors in the category; still led by founder/CEO Bjorn Reynolds
1,500+ organizations served, and independently registry-confirmed owned entities in at least Spain and Singapore
NelsonHall NEAT 2025 Leader (Global EOR services) and a G2 Fall 2026 Leader badge for Contractor Management
Not a fit for
buyers who want to compare EOR pricing without a sales call
teams that need one uniform, publicly-verifiable owned-entity story across every country
A unified workforce platform (HR, IT and Finance) with EOR in 80 countries and contractor payments in 185+ — strongest when you want employees, contractors, payroll, apps and devices managed in one system.
8.3/10
★ 4.8 · 23k reviews
EOR price
Custom quote
Coverage
80+ countries
Time to hire
≈5 days to payday in popular markets (12 in less common)
Certifications
SOC 1 Type II, SOC 2 Type II, SOC 3, CSA STAR Level 2
What stands out
EOR live in 80 countries; contractor payments in 185+ and 50+ currencies
unified HR, IT and Finance platform
broad security/compliance (SOC 1/2/3 Type II, ISO 27001/27018/42001)
Not a fit for
buyers who need published, transparent EOR pricing up front
buyers who need published, transparent EOR pricing up front
What it costs to employ someone in Slovakia through an EOR
The EOR is a large-payroll employer, with an office or IT employee on a normal full-time contract and no disability, sector or collective-agreement effects. Gross pay is EUR 3,700 and EUR 7,400 a month, about USD 50,000 and USD 100,000 a year at the ECB rate of 1 EUR = 1.1269 USD on 2026-10-06 (ecb.europa.eu, checked 2026-10-07).
Employer statutory contributions only, before the EOR’s own fee. Both salaries sit below the 2026 ceiling of EUR 16,764 a month, so no cap applies. Source: socpoist.sk, checked 2026-10-07.
Gross salary
Employer statutory cost
Share of gross
Components
EUR 44,400
EUR 15,628.80 (EUR 1,302.40 a month)
35.2%
Sickness 621.60 · old-age pension 6,216.00 · disability 1,332.00 · unemployment 222.00 · financing of support 222.00 · guarantee 111.00 · accident 355.20 · solidarity reserve fund 2,109.00 · health 4,440.00
EUR 88,800
EUR 31,257.60 (EUR 2,604.80 a month)
35.2%
Sickness 1,243.20 · old-age pension 12,432.00 · disability 2,664.00 · unemployment 444.00 · financing of support 444.00 · guarantee 222.00 · accident 710.40 · solidarity reserve fund 4,218.00 · health 8,880.00
If a salary rose above EUR 16,764 a month, only accident insurance (0.8%) and health insurance (10%) would continue on the excess, 10.8% in all. The employer rate was 25.2% social and 10% health in every year 2021-2026, so a history chart would show a flat line; what moved is the ceiling, covered under key facts.
Not included: employer sick pay for the first 14 days, the 55% meal contribution, the social fund allocation (0.6% to 1% of gross), leave and severance accruals. There is no 13th salary to add.
The EOR’s own fee comes on top. Four vendors show a price on a Slovak page: Remote People $300-$600 per month, Playroll from $399, Deel from $599 and Remote $699. Global list prices, where no Slovak figure exists, run from $99 to $699 per month: Native Teams from $99, Skuad from $199, RemoFirst from $199, Boundless from $199, Rivermate $319-$639, Pebl $399, Multiplier $459 (Core, annual billing), Borderless AI $579, Atlas from $599 and Oyster $699. G-P, Safeguard Global and Rippling publish none.
Hidden costs, where published:
Oyster says it “requires a refundable deposit for EOR Team Members”; the amount is not published (oysterhr.com, checked 2026-10-07).
RemoFirst states “no setup, onboarding, or termination fees” and no minimum contract terms (remofirst.com, checked 2026-10-07).
Playroll’s Slovakia page shows “No upfront cost” and month-to-month terms with notice typically 30 days, as characteristics of the EOR model (playroll.com, checked 2026-10-07).
Borderless AI states “no long-term commitments” (hireborderless.com, checked 2026-10-07).
For every other vendor, setup fee, deposit, minimum term and termination fee are not published for Slovakia. Treat a blank as unpublished, not zero.
When you don’t need an EOR
A role that is employment should not be relabelled as a contract. An agency assignment may run at most 24 months with four renewals (Labour Code s. 58(6)), and an agency cannot assign a holder of an employment-based residence title (Act 5/2004 s. 21(4)), bar one narrow exception. Source: slov-lex.sk, checked 2026-10-07.
A genuinely independent contractor. If the person sets their own hours and tools and can serve other clients, a contract is closer to the real relationship. See how to pay contractors in Slovakia and our hiring guide. Using dependent work of a person with whom you have no employment relationship counts as illegal employment, fined EUR 4,000 to 200,000 (Act 125/2006 s. 19(2)) (slov-lex.sk, checked 2026-10-07). See contractor misclassification.
Your own Slovak entity. The route to weigh when the hire will outlast the 24-month limit, or when the person needs an employment-based residence title that an agency cannot be assigned under.
A true service arrangement. Where the provider, not you, directs the work and bears the result, it is not agency assignment; the presumption in Labour Code s. 58(2) and the equal-treatment duty are the tests in practice. We found no Slovak authority or law-firm text on this (slov-lex.sk, checked 2026-10-07).
What changed in 2026
2025-09-01: ADZ permit rules tightened: conditions must hold for the life of the permit, share capital no longer counts toward the EUR 30,000 own-equity requirement, and a 3-year bar follows a revocation. Existing agencies had to comply by 2025-11-30 (slov-lex.sk, checked 2026-10-07).
2026-01-01: minimum wage rose from EUR 816 to EUR 915 a month (EUR 4.690 to EUR 5.259 an hour) (slov-lex.sk, checked 2026-10-07).
2026-01-01: the ceiling for employer social premiums rose from EUR 15,730 to EUR 16,764 a month, and the maximum premium for the capped funds from EUR 3,838.11 to EUR 4,090.41. Employer rates are unchanged; the employee health rate rose from 4% to 5% (socpoist.sk, checked 2026-10-07).
2026-01-01: employer sick pay now covers the first 14 days of incapacity instead of 10; the Social Insurance Agency pays from day 15 (slov-lex.sk, checked 2026-10-07).
2026-01-01: in 2026 only, 8 May and 15 September are not days of rest, giving 11 days off instead of 13 (slov-lex.sk, checked 2026-10-07).
2026-09-30: ÚPSVaR published an updated ADZ register (upsvr.gov.sk, checked 2026-10-07).
2026-12-31: deadline for existing agencies to hold EUR 30,000 of own equity excluding share capital; ÚPSVaR must revoke permits of those that miss it (slov-lex.sk, checked 2026-10-07).
2027-01-01: minimum wage will rise to EUR 972 a month (EUR 5.586 an hour), notice No. 232/2026, published 2026-09-23 (slov-lex.sk, checked 2026-10-07).
Numbers vendors haven’t updated
Minimum wage. The rate in force is EUR 915 from 2026-01-01. Multiplier’s Slovakia page gives EUR 816, Rippling EUR 816 “as of Jan. 1, 2025”, Playroll EUR 750, Borderless AI EUR 760 “as of 2024”, and RemoFirst and G-P EUR 700. Remote’s page shows EUR 915 at the top and EUR 750 in its payroll block (usemultiplier.com, rippling.com, playroll.com, hireborderless.com, remofirst.com, globalization-partners.com, remote.com, checked 2026-10-07).
Employer contributions. The statute gives 25.2% social and 10% health, 35.2% in all. Deel estimates 35.80%; Rivermate and Remote People give 36.2% (health at 11%); Playroll shows 36.2% in its header and 35.2% in its text; Multiplier shows 25.2%, the social part only; Borderless AI shows 24.95% without employer health insurance; RemoFirst’s 35.2% matches (deel.com, rivermate.com, remotepeople.com, remofirst.com, checked 2026-10-07). The health rate comes from Act 580/2004 s. 12(1)(d).
Public holidays. The law gives 13 days of rest in a normal year and 11 in 2026. RemoFirst’s guide says 15 and G-P’s page says 14 (remofirst.com, globalization-partners.com, checked 2026-10-07).
How we built this page
Facts were collected and checked on 2026-10-07 against Slovak legislation (Slov-Lex), Social Insurance Agency and ÚPSVaR material; some agency pages were read in summary form. We checked the ÚPSVaR ADZ list dated 2026-09-30 and the paid-mediation list dated 2026-09-02 for each vendor by name and by company ID, with company details from ORSR; a link between a company and a brand rests on the name and the parent company. Where a vendor operates through a differently named entity or a partner, our search cannot see it. Vendors are ordered with confirmed or stated own entities first, by Slovak price and completeness of data, then partners, then those that do not disclose; no vendor pays for placement.
Frequently asked questions
How much does an Employer of Record cost in Slovakia?
Two layers. Employer contributions are 35.2% of gross up to EUR 16,764 a month: EUR 15,628.80 on EUR 44,400 a year and EUR 31,257.60 on EUR 88,800. The EOR fee is on top: list prices in our table run from $99 to $699 per month, and four vendors show a price on a Slovak page.
Is Employer of Record legal in Slovakia?
Only in a narrow form. Slovak law has no EOR statute; employing a person so they work for a party that directs them is temporary employment agency activity (ADZ), which needs a ÚPSVaR permit. Without one the provider faces a fine of EUR 5,000-100,000, and the client has its own exposure under the illegal-employment and labour-supply rules.
Which EOR in Slovakia has an ADZ permit?
On 2026-10-07 we searched the ÚPSVaR ADZ list dated 2026-09-30 for all 17 vendors, by name and by the company ID of each Slovak company we found, and none is on it. That is a limit of a name search, not a finding of non-compliance: a vendor may use a differently named entity or a partner. Two companies, Remote Slovakia and Velocity Global Slovakia (Pebl), are on a separate list of paid employment mediation, which is not an ADZ permit.
What is the cheapest EOR in Slovakia?
Among prices shown on a Slovak page, Remote People is lowest at $300-$600 per month, then Playroll from $399, Deel from $599 and Remote at $699. Global list prices go lower, down to $99 at Native Teams. Price says nothing about the legal basis: ask who employs your hire first.
What are the risks of hiring through an EOR in Slovakia?
A client can face a fine of EUR 4,000-200,000 for illegal employment and EUR 2,000-200,000 for accepting labour supply from an unlawful provider. If an assignment passes 24 months or four renewals, an open-ended employment arises with the client. We found no authority that applies these rules to EOR providers, so the exposure is a reading of the statutes.
Should I hire a contractor instead of using an EOR in Slovakia?
If the person works independently, yes: see [how to pay contractors in Slovakia](/software/contractor-payouts/slovakia/) and [our hiring guide](/hire-contractors/slovakia/). If the role is employment under your direction, relabelling it does not change that. See [EOR vs PEO](/blog/eor-vs-peo/).
Can an EOR in Slovakia sponsor a work visa?
EU, EEA and Swiss nationals need no permit. For a third-country national, a temporary employment agency cannot assign a holder of a Blue Card, employment residence or work permit to a client. The exception is an agency active for at least 3 years, for a shortage occupation in the region, with one onward reassignment.
Can I keep the same EOR employee in Slovakia for longer than two years?
An agency assignment may be agreed for at most 24 months and renewed at most four times within them, also across different agencies for the same client. If exceeded, the worker becomes an open-ended employee of the client. Whether a long-term remote EOR hire fits was not resolved by any source we found, so ask the provider in writing.
Where to go next
These platforms head to head
The full listings
Hiring contractors in Slovakia instead
Employer of Record in other countries
Sources
The vendor pages every fact came from, with the date each was checked.
17 platforms tracked in this category. Every fact in the entries above comes from the vendor's own pages — each carries a footnote with the source and the date we checked it, and where a vendor publishes nothing we leave the field out rather than guess. Scores are ours and are not for sale. Full methodology · Report an error
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