From 7 June 2026, employers will have new obligations regarding remuneration. The new legislation introduces mandatory non-discriminatory pay structures, the requirement to inform job applicants about pay, and regular reporting of pay gaps to the Department for Work and Pensions. The change will affect employers across both the private and public sectors.

What is changing

The new legislation introduces a comprehensive system of pay transparency. It primarily affects three areas: recruitment procedures, employees’ rights during the employment relationship, and employers’ obligations towards the Ministry of Labour and the Labour Inspectorate.

Remuneration structures. Every employer, regardless of size, will have to introduce a remuneration structure based on objective and gender-neutral criteria. The Act lists the basic criteria for job evaluation, which mainly include complexity, responsibility, physical strain and working conditions. The obligation to introduce remuneration structures applies from 31 July 2026.

Transparency in recruitment. An applicant must receive information from the employer regarding the starting salary or salary range. This obligation is also fulfilled by including this information in the job advertisement. Job titles and vacancy notices must be gender-neutral. The employer must not ask the applicant about the amount of their previous salary.

An employee’s right to information. An employee will be able to request written information on the level of their pay and the average pay level in their category, broken down by gender. The employer must respond within two months. The employer must inform their employees of this right once a year.

Reporting on pay gaps. Employers with 250 or more employees will submit a report to the Ministry of Labour on pay gaps between men and women. Employers with 100 to 249 employees will report every three years. A transitional regime applies for the first reporting: employers with at least 150 employees will submit their first report by 7 June 2027, and companies with 100 to 149 employees will not begin reporting until 2031.

The 5% threshold and joint assessment. If the remuneration report reveals an unjustified difference of at least 5% in the average level of remuneration between men and women in any category, the employer has six months to rectify it. Otherwise, a mandatory joint assessment of remuneration must be carried out in cooperation with employee representatives.

Reversed burden of proof and sanctions. In disputes concerning breaches of the duty of transparency   regarding remuneration, the employer will have to prove that no discrimination has taken place. The Labour Inspectorate may impose a fine of up to EUR 100,000 for breaches of statutory obligations; failure to comply with the reporting obligation to the Ministry is punishable by a fine of between EUR 4,000 and EUR 8,000. An employee who has suffered harm is entitled to financial compensation, including back pay with interest.

What this means for your business

The scope of obligations varies according to the number of employees, but a remuneration structure based on objective criteria will apply to all. Even small businesses will have to set up remuneration based on objective criteria from July 2026.

For companies with 100 or more employees, the law brings a significant administrative burden. You will have to collect pay data broken down by gender and employee categories, calculate differences in average and median pay, and submit this data to the Ministry of Labour. If the calculation reveals an unjustified difference of more than 5%, a six-month period for rectification begins.

For companies with 250 or more employees, the key date is 7 June 2027 — the first report will cover data from August to December 2026. Preparing internal processes, categorising employees and auditing existing pay gaps are tasks that cannot be left until the last minute.

Recruitment is changing for everyone. Once the law comes into force, you will need to inform candidates of the salary or salary range for the role in question and remove questions about previous pay from interviews. HR processes, job advertisement templates and recruiter training will need to be updated.

What we recommend

Map out your remuneration structure. Assess whether your current salary determination criteria meet the requirements of objectivity and gender neutrality. If not, prepare new criteria agreed with employee representatives.

Conduct an internal pay gap audit. Even before the first mandatory report is due, we recommend analysing the pay gap between men and women across different categories. Identifying areas of risk in advance allows you to take action without time pressure.

Update your HR documentation. Revise templates for job advertisements, employment contracts and internal regulations. Ensure that job titles are gender-neutral.

Prepare processes for responding to employee requests. Establish an internal procedure for handling requests for pay information within a two-month timeframe.

Prepare for the reversal of the burden of proof. Create a documentation trail for remuneration decisions so that, in the event of a dispute, you can demonstrate the objectivity of the criteria.

How we can help

At Paul Q, we help clients establish transparent remuneration structures, conduct legal audits of pay gaps, prepare internal guidelines and HR documentation, and represent employers in proceedings before the Labour Inspectorate. We guide you through the entire process of preparing for new obligations, including the first remuneration report.

Pavol Blahušiak, Managing Partner Iveta Ragulová, Senior Associate

Legal sources and references

  • Act on Equal Pay for Men and Women for Equal Work or Work of Equal Value, approved by the National Council of the Slovak Republic on 15 April 2026 (effective 7 June 2026; obligation to implement pay structures from 31 July 2026)
  • Directive (EU) 2023/970 of the European Parliament and of the Council of 10 May 2023 on strengthening the application of the principle of equal pay for men and women for equal work or work of equal value through pay transparency and enforcement mechanisms
  • Act No 311/2001 Coll. Labour Code (Section 119a — equal pay conditions)
  • Act No. 365/2004 Coll. on equal treatment in certain areas and on protection against discrimination (Anti-Discrimination Act)
  • Explanatory memorandum to the Act on Equal Pay for Men and Women, Ministry of Labour, Social Affairs and Family of the Slovak Republic
  • Press release from the Ministry of Labour, Social Affairs and Family of the Slovak Republic dated 15 April 2026 on the Act’s approval by a constitutional majority
  • EUR-Lex: https://eur-lex.europa.eu — full text of Directive 2023/970
  • Slov-Lex: https://www.slov-lex.sk — tracking the publication of the Act in the Collection of Laws