Effective 18 June 2016, new legislation requires employers who send their employees to Slovakia on secondment to notify the National Labour Inspectorate (NLI) of Slovakia, and for sending and hosting companies to maintain certain documents pertaining to the secondment. The Act (No. 351/2015 Coll) on Cross-border Cooperation also introduced new penalties for non-compliance.
What has changed?
A foreign employer sending any employee (either European Union or non-EU national) to Slovakia on secondment to work in service delivery must now inform the NLI no later than the day the assignment starts. The notification obligation can be fulfilled in either of two ways:
The sending and host company are both obliged to comply with the administrative requirements of the secondment. The Slovak host company is obliged to keep:
The Act on Cross-border cooperation also amended the Act 82/2005 on illegal work and illegal employment. In case of non-compliance with the requirements for a secondment, a fine can now be imposed on:
Possible penalties are:
This requirement to notify the labour authorities of seconded workers fulfils EU Directive 2014/67, which enforces the 1996 Posted Workers Directive (96/71/EC) and is due to be implemented by Member States by 18 June 2016.