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SK Wage Surcharges and Minimum Wage Claims

Statutory Slovak wage surcharges for night, Saturday, Sunday, public-holiday, overtime, difficult-conditions and standby work, and the top-up to the minimum wage claim of the job's stupeň náročnosti, on either payroll engine.

What it is for

The Zákonník práce entitles an employee to a mzdové zvýhodnenie for work at certain times or in certain conditions, and guarantees a minimálny mzdový nárok that depends on how demanding the job is. This module computes both:

• the surcharges for night, Saturday, Sunday and public-holiday work, overtime, difficult working conditions and inactive standby away from the workplace;
• the six stupne náročnosti and the top-up (doplatok) of a wage that falls short of the claim for the job's level.

Every percentage and every amount is a dated record, so a change in the law is a data change. The module itself holds the rates, the fields and the arithmetic, and works without a payroll engine; the salary rules come with its engine bridge (see Payroll engines). It is part of the Slovak payroll family.

Legal background

All references are to the Zákonník práce unless stated otherwise.

The lower Saturday, Sunday and night rates may be agreed in a collective agreement or, at an employer with no trade union and fewer than 20 employees at the end of the previous year, in the employment contract.

Minimum wage claims. An employer whose pay is not set by a collective agreement must pay at least the claim for the level of the job, and tops up any shortfall in a month (§ 120 ods. 1). Overtime pay, the surcharges and the difficult-conditions compensation are left out of the comparison (§ 120 ods. 2). Each job is assigned a level by its most demanding activity (§ 120 ods. 3). The monthly claim is the year's monthly minimum wage plus (coefficient − 1) × the 2020 minimum wage of 580 €, with coefficients 1.0 to 2.0; the hourly claim is 1/174 of it (§ 120 ods. 4). Hourly claims rise for an established week shorter than 40 hours (§ 120 ods. 5); the monthly claim is reduced in proportion to the time worked (§ 120 ods. 6). The minimum hourly wage itself is 1/174 of the monthly minimum wage (§ 2 ods. 2 zákona o minimálnej mzde).

Setting it up

1. Install the bridge for your engine — it installs itself together with the Slovak payroll module of that engine.
2. Classify the jobs. On each job position set Stupeň náročnosti. A contract created on the job takes the level over when the job is chosen; it never overwrites a level already set on the contract.
3. On the contract, group Slovak Wage Surcharges:

When the agreed wage is below the claim for the contract's level, reduced in proportion for a shorter week, a Minimum Wage Warning appears above the group. Agreements (dohody) and contracts with an hourly wage are not checked. 4. Rates. Employees → Configuration → Slovak Wage Surcharges (HR managers): - Minimum Wage Claims — one record per level and start date, with the monthly and hourly claim; - Surcharge Rates — one record per start date with every percentage and the Standard weekly hours.

To pay more than the statutory minimum, or to roll the figures into a new year, add a new dated record rather than changing an old one.

Entering the hours

The module does not detect night or weekend hours from attendance. Each surcharge is fed by a number of hours under its code:

Enter the hours as a payslip input with that code (Other Inputs on the payslip; the input types are called Night hours, Saturday hours, and so on). If the payslip has a worked-days line with the same code, it takes precedence over the input.

Night, Saturday, Sunday and difficult-conditions hours are hours the employee also worked normally. A work entry type with one of these codes that moves the hours out of ordinary work would reduce the basic wage; record such hours alongside ordinary work, or use the inputs.

What the payslip shows

• Surcharges. Hours × hourly base × percentage, rounded up to the cent, because every figure is a statutory minimum. The hourly base is the level-1 minimum hourly wage for night, Saturday, Sunday, difficult conditions and standby — whatever the employee's own level — and the employee's average hourly earnings for public holidays and overtime.
• Overtime pay. Overtime hours fall outside the time a monthly wage pays for, so Overtime Pay adds the wage for those hours at average earnings next to the surcharge. Public-holiday hours get only the surcharge; their basic pay is assumed to be in the basic wage.
• Minimum Wage Top-up. Compares the basic wage — without surcharges, overtime and wage replacements — with the claim for the contract's level:
• for a monthly wage, against the monthly claim reduced by the ordinary hours worked (absences excluded) over the hours a full-time contract on the company's working calendar would work in the period;
• for an hourly wage (on the OCA engine only), against the hourly claim, raised for a working calendar shorter than the standard week.

It applies only to a pracovný pomer. All surcharge lines count towards gross pay, so they are insured and taxed.

Statutory figures

Percentages, effective from 1 June 2023 (the only record shipped):

Minimum wage claims (monthly / hourly):

So a night hour in 2026 earns at least 40 % × 5.259 € = 2.11 € on top of the wage.

Payroll engines

The salary rules are added by a bridge for each engine; both use the same arithmetic and the same data from this module.

• l10n_sk_hr_payroll_surcharges_ee adds the rules to the Slovak structure of Odoo Enterprise Payroll, together with the seven payslip input types. Its contract templates carry the surcharge fields over to new contracts. It installs itself when l10n_sk_hr_payroll_ee and this module are installed.
• l10n_sk_hr_payroll_surcharges_oca adds the rules to the Slovak structures of the OCA payroll app, each rule declaring its own input. It installs itself when l10n_sk_hr_payroll_oca and this module are installed.

Limitations

• No check of the conditions for the reduced rates. The module does not check that a collective agreement (or an eligible employment contract) exists.
• Collective agreements on pay. § 120 ods. 1 applies only where pay is not set by a collective agreement; the module always tops up.
• Dohody get no minimum wage check at all, neither the § 120 claim (which does not apply to them) nor the minimum hourly wage.
• Hours are entered, not derived. No work entry types are shipped, and hours are not taken from attendance or the calendar.
• Overtime is valued at average earnings; an employer whose contracts state an hourly rate has to adjust the Overtime Pay rule.
• Standby covers only the inactive part away from the workplace; inactive standby at the workplace is working time and is not detected.
• Difficult conditions use one rate; the hazard-specific rates of some collective agreements are not modelled.
• Periods before 1 June 2023 are not covered by the shipped rate record, and its percentage fields cannot express a surcharge set as a fixed amount.