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Slovak Payroll

The Slovak payroll family in one place — the monthly payslip for a pracovný pomer and the three dohody on either Odoo Enterprise Payroll or the OCA payroll app, with dated statutory rates, leave, the annual tax reconciliation and posting to the general ledger.

What it is for

Slovak payroll is delivered as a family of modules. This page describes the family as a whole; the individual add-ons have short pages that point back here.

The base module itself holds the employment forms and the applicability table. It installs automatically as a dependency of the engine modules, and you meet it only through them.

Choosing an engine

Both engines compute the same payslip from the same statutory figures, and the development tests run identical cases through both and compare the results. The choice is about which payroll application you run, not about the Slovak rules.

The Enterprise overlay depends on Odoo's own module and fixes it rather than replacing it: income tax is computed on the tax base instead of on gross pay, the health insurance rates are dated, and the non-taxable part, the child tax bonus, the ZŤP rates, the health minimum-premium top-up, progressive tax bands and a meal allowance model are added.

Legal background

The figures the payslip uses come from these acts. Paragraph references below were checked against the consolidated texts in force in October 2026.

• Employment forms. A dohoda o vykonaní práce may cover at most 350 hours in a calendar year (§ 226 ods. 1 Zákonníka práce), a dohoda o pracovnej činnosti at most 10 hours a week (§ 228a ods. 1), a dohoda o brigádnickej práci študentov at most 20 hours a week on average (§ 227 ods. 2).
• Which funds apply. Sickness and unemployment insurance cover a zamestnanec with a regular monthly income (§ 4 ods. 1 zákona o sociálnom poistení); irregular income is pension-insured only (§ 4 ods. 2). A DoVP or DoPČ holder with a starobný, predčasný starobný, invalidný or (at pension age) výsluhový dôchodok is pension-insured only as well (§ 4 ods. 1 písm. b)). Unemployment insurance never covers a starobný, predčasný starobný or over-70 % invalidný pensioner (§ 19 ods. 3), and after a starobný or predčasný starobný dôchodok neither side pays disability insurance (§ 128 ods. 3). The short-time work contribution is paid for a pracovný pomer only (§ 128 ods. 1 písm. g)); an employer who does not pay it pays unemployment insurance at 1 % instead of 0.5 % (§ 136). A statutory body or its member with at least a 50 % share is not a zamestnanec for guarantee insurance (§ 4 ods. 4).
• Social insurance rates are set in §§ 130–137; the assessment base is capped at 11 times one twelfth of the general assessment base of the year two years earlier, except for accident insurance (§ 138 ods. 10). Each premium is rounded down to the cent (§ 129 ods. 2). On an agreement with a pensioner or student the base is reduced by the odvodová odpočítateľná položka of 200 € a month (§ 138a).
• Health insurance rates are 5 % for the employee (2.5 % for a person with a disability) under § 12 ods. 1 zákona o zdravotnom poistení, and 11 % for the employer (5.5 %) under the transitional provisions § 38ezg ods. 4 (2024–2025) and § 38ezk (2026–2027). The monthly odpočítateľná položka is 380 €, reduced by twice the income above 380 € and nil from 570 € (§ 16 ods. 16 and 17). The monthly minimálny preddavok zamestnanca is set in § 16a, the annual minimálne poistné in § 13b.
• Income tax. The monthly advance is computed from the taxable wage less the employee's insurance and one twelfth of the non-taxable part per taxpayer (§ 35 ods. 1 zákona o dani z príjmov); the non-taxable part is 21 times the subsistence minimum, reduced above a threshold — by a quarter of the tax base up to 2025 and by a third from 2026 (§ 11 ods. 2); the bands are in § 15; the child tax bonus is 100 € a month for a child under 15 and 50 € from 15 to 18 (§ 33 ods. 1), limited to a percentage of the tax base (§ 33 ods. 6) and reduced for high earners (§ 33 ods. 11). The annual reconciliation is § 38.
• Minimum wage. The hourly minimum wage is 1/174 of the monthly one (§ 2 ods. 2 zákona o minimálnej mzde).
• Wage replacements and meals. Average earnings use the previous calendar quarter, with probable earnings below 21 days or 168 hours (§ 134 ods. 3 Zákonníka práce) and the minimum wage as a floor (§ 134 ods. 5); employer-side obstacles are paid at the rates of § 142; the meal contribution follows § 152 ods. 3 and 4; annual leave is § 103.

Setting it up

1. Install the engine module: on Enterprise, l10n_sk_hr_payroll_ee installs itself together with Odoo's Slovakia - Payroll; on Community, install l10n_sk_hr_payroll_oca. Add the accounting bridge if payslips should be posted (see Posting to the general ledger).
2. The company must be in Slovakia. The Slovak time-off types are visible only to Slovak companies, and on the Enterprise engine so are the Slovak employee fields.
3. Choose the employment form on each contract by its structure type (Enterprise) or salary structure (OCA):

The Agreement Type field follows the choice. A contract may not claim a different agreement type than its structure (type); Odoo refuses to save it and tells you to change the structure instead. 4. Fill in the employee's Slovak data, described below.

Employee and contract data

On the OCA engine the contract additionally carries per-day overrides of the meal amounts. The Enterprise engine reuses Odoo's own meal voucher amounts for that purpose.

How the payslip is computed

In the order the rules run:

1. Basic wage. The contract wage, reduced in proportion to the hours of absence in the period.
2. Wage replacements at average earnings: Holiday Pay for leave hours (pracovný pomer only), Paid Work Obstacle Pay for § 141 obstacles and Employer Work Obstacle Pay (§ 142) at 100 %, 50 %, 100 % or 60 % for the four employer-side reasons. Average hourly earnings are taken from the validated payslips of the previous calendar quarter; with fewer than 168 hours worked there the module uses the contract wage over the period's scheduled hours, and never less than the minimum hourly wage.
3. Wage surcharges and the minimum wage top-up, when l10n_sk_hr_payroll_surcharges is installed.
4. Gross pay.
5. Social insurance, employee and employer, each fund on the capped base and rounded down to the cent. Sickness and unemployment insurance apply only with a regular income, and the Pension granted field takes them (and the disability premium) away where the law does — see What it is for. The short-time work contribution is paid for a pracovný pomer only; on a dohoda the employer's unemployment rate is 1 % instead. Accident insurance is uncapped.
6. Health insurance on the full gross pay, at the standard or ZŤP rate, with the odpočítateľná položka if claimed. A state-insured agreement worker pays none.
7. Health Insurance Minimum Top-up: if employee and employer premium together fall below the premium on the subsistence minimum (the minimálny preddavok), the difference is deducted from the employee. There is none for a ZŤP employee or a student on a DoBPŠ, and the minimum is reduced in proportion to the days of sick leave (the PN days input, or else the days of the sick leave) and the days outside the contract.
8. Income Tax Base = gross pay − employee social and health insurance.
9. Non-taxable part (NČZD): the full monthly amount when the declaration is signed. The reduction for high incomes is left to the annual reconciliation, as § 35 ods. 1 prescribes.
10. Income tax advance by the progressive bands of the period.
11. Child Tax Bonus: per child by age, each child's bonus reduced above the monthly threshold, then limited to the percentage of the tax base for the number of children.
12. Wage Garnishment, Sickness Income Compensation and the Annual Tax Settlement, when present (see below).
13. Meal allowance: the employer contribution and, for vouchers, the employee's share.
14. Net pay.

Sickness. Sickness Income Compensation pays the employer's part of sick leave: 25 % of the daily assessment base for days 1–3 and 55 % from day 4, up to day 10 in 2025 and day 14 from 2026, with the base capped. The sick days come from the PN leave or the Sick-leave days (PN) input; the daily base must be entered as the Sick-leave daily assessment base (DVZ) input.

Garnishment. With l10n_cssk_hr_payroll_garnishment_base and an order on file, the order register computes the deduction. Otherwise enter the outstanding debt as the Wage Garnishment (ordinary claim) or Wage Garnishment (priority claim) input: one claim per payslip, one third (ordinary) or two thirds (priority) of the net wage above the non-seizable amount, and everything above three times the basic non-seizable amount.

Meals. The employer contribution per day is 55 % of the meal allowance for a 5–12 hour business trip, rounded up to the cent — the most § 152 ods. 3 allows per meal. With Meal voucher the employee pays the rest of a voucher worth 75 % of that allowance, the minimum voucher value under § 152 ods. 4. With Financial contribution the contribution is paid out with the net wage.

Statutory figures

All rates and amounts are dated values, so a payslip uses the figure in force on its date. The values shipped:

To roll a figure forward you add a new dated value under Payroll → Configuration → Salary → Rule Parameters (Enterprise) or Payroll → Configuration → Rule Parameters (OCA). The annual NČZD taper and the annual bands are separate parameters used only by the annual reconciliation.

Time off

The engine modules ship Slovak time-off types, each tied to the payroll code that decides how the payslip treats it:

On the OCA engine you can also map your own time-off types by setting their Slovak Payroll Code.

Annual leave accrual plans. Three plans accrue leave monthly at 1/12 of the year: Statutory annual leave — 4 weeks (20 days), Annual leave — 5 weeks (25 days), age 33+ / parent and Annual leave — 8 weeks (40 days), teaching staff. Which one applies is a legal fact the module cannot derive; assign it per employee through an allocation (Time Off → Allocations). Three alternative plans granting the whole year on 1 January ship archived.

Capped leave. Short-term family care (OČR) — 14 days/year limit and three paid obstacles that require an allocation — medical examination (7 days a year), accompanying a family member (7 days) and accompanying a disabled child (10 days) — enforce their annual caps when the leave is booked.

Annual tax reconciliation

Payroll → Payslips → SK Annual Tax Reconciliation (on the OCA engine directly under Payroll) holds one record per employee and tax year for the ročné zúčtovanie preddavkov na daň.

1. Create the record for the employee and year. With Gather from Payslips ticked, Compute sums the year's tax bases, withheld advances and paid child bonus from the payslips; untick it to enter those totals by hand.
2. Enter what only the employee's documents show: Spouse Non-taxable Part (NČZD) (the eligible amount, already reduced), Supplementary Pension Contributions (DDS, 3rd pillar) (capped at 180 €) and Employee Premium.
3. The record computes the annual non-taxable part with its reduction for high incomes, the annual tax by the annual bands, the annual child bonus entitlement, and the Overpayment (+) / Underpayment (−).
4. Choose the Settlement Payslip — the payslip of the month in which the result is settled — and click Post Settlement. The result is added to that payslip as the Annual tax reconciliation input and the payslip is recomputed; an overpayment raises the net pay, an underpayment lowers it.

The employee must ask for the reconciliation by 15 February, and the employer performs it by 31 March and settles it no later than with the April wage (§ 38 ods. 1, ods. 6). The module does not track these dates. The annual health insurance reconciliation is done by the health insurer, not by the employer, and is not part of the module.

Posting to the general ledger

l10n_sk_hr_payroll_account_ee (Enterprise) and l10n_sk_hr_payroll_account_oca (OCA) wire the Slovak salary rules to the Slovak chart of accounts, so that a validated payslip posts a balanced journal entry:

• Enterprise. Odoo's own l10n_sk_hr_payroll_account ships with an empty mapping, so on its own it posts nothing. The bridge replaces that mapping; Odoo then assigns the accounts per company and creates the salary journal. It installs itself when both Odoo's module and the Enterprise overlay are installed.
• OCA. The accounts are set per company on the salary rules when the module is installed, for every company already on the Slovak chart, and later whenever a company loads the Slovak chart. Install it on purpose; it needs the OCA payroll_account module. Choose the Salary Journal on the contract.
• Surcharges. The surcharge rules belong to a module the bridges do not depend on. They are mapped when a company is configured, and the surcharges module maps them itself when it is installed after the bridge, touching no other rule.

Reports to the authorities

The filings are separate modules built on l10n_cssk_payroll_declaration_base and work with either engine:

Limitations

• Minimum hourly wage on a dohoda is checked only for an hourly rate (the OCA Hourly Wage (SK), or the Enterprise hourly wage type), against the 40-hour figure; a lump-sum remuneration and the higher floor of an employer with a shorter established working week are not checked.
• Health minimum preddavok. It is reduced only for ZŤP, a DoBPŠ, sick leave and days outside the contract. Other days on which the employee is insured by the state (maternity, parental allowance, a pensioner) are not known to the module, the sick leave's working days stand in for calendar days when no PN days input is given, and the choice of an employee with several employers not to apply the minimum (§ 16a ods. 5) is not modelled.
• Health odpočítateľná položka is not prorated for a partial month and reduces only the employee's base.
• Sick pay is not taxed on the payslip, the daily assessment base must be entered by hand, and the leave's working days stand in for the calendar days the law counts.
• Average earnings count gross pay less the module's wage replacement lines, and test only the 168-hour condition, not the 21-day one.
• Annual leave. Unused leave is carried over without limit and never lapses (§ 113); planning when it is taken is up to the employer. Until version 19.0.1.18.3 (OCA) / 19.0.1.17.5 (Enterprise) the plans forfeited it after a year. The upgrade clears a pending expiry on existing allocations, but days already forfeited are not restored — check them. The § 105 entitlement for fewer than 60 worked days is not modelled.
• Seasonal DoPČ. The higher deduction for seasonal work is in the data but there is no field to mark a seasonal agreement.
• Both engines. The second-pillar share of the employer's old-age contribution is not shown separately on the payslip.
• Enterprise overlay. It replaces the code of Odoo's Slovak rules; after an Odoo upgrade, check that nothing new was added upstream.
• The figures are shipped for 2024–2026. Check them against the law before using a later period.