What Information Obligations Does Act No. 76/2026 Coll. Introduce During the Employment Relationship?
1. Fundamental Right to Information
Under the Act, every employee has the right to request and obtain written information regarding their individual remuneration level and the average remuneration levels broken down by sex for categories of employees performing equal work or work of equal value.
The term remuneration level refers to the total remuneration actually paid during a calendar year and the corresponding hourly remuneration derived from that amount. As supplementary remuneration components are often paid at different intervals (for example, quarterly bonuses or annual performance awards), calculations must be based on the remuneration actually received, irrespective of the frequency or timing of payments. The information provided must reflect the current situation; an annual report on the gender pay gap alone is not sufficient for this purpose.
Common Pitfall
Employers are not required to provide information on average remuneration levels broken down by sex where such information would make it possible to identify the remuneration of a specific employee (for example, where a unique position constitutes a separate job category).
In such cases, the employer must explain that the information cannot be provided due to personal data protection requirements.
2. Submission and Handling of Requests
A request for information may be submitted in writing, electronically or orally. Where a request is made orally, it should subsequently be documented in writing in order to maintain a record of the communication. The Act does not limit the number of requests that may be submitted; however, in the case of repeated requests, an employer may refer to information already provided, provided that the relevant circumstances have not changed.
Recommendation
Employers should introduce a standardised remuneration information request form, available either in paper or electronic format.
Employers must provide the requested information within a reasonable period, generally as soon as possible, but no later than two months from the date of submission of the request. Information must be provided in writing. Electronic delivery is permitted subject to the conditions set out in the Labour Code, including ensuring access to the electronic format, the possibility to save and print the information, and the retention of evidence confirming the sending and receipt of the communication.
Where an employee has concerns regarding retaliation or wishes to preserve anonymity, they may request information through employee representatives or the Slovak National Centre for Human Rights. Employers are required to inform all employees once a year about the existence of this right and the procedure for exercising it.
Where the information provided is inaccurate or incomplete, the employee has the right to request additional reasonable explanations. The employer must provide a reasoned response within 30 days of receiving such request. This obligation applies only to relevant and sufficiently specific requests concerning the substance of the information provided, and does not extend to general or hypothetical enquiries.
3. Employee Categories
An employee category consists of individuals performing equal work or work of equal value, grouped according to objective and non-discriminatory criteria determined by the employer and, where employee representatives operate within the organisation, consulted with such representatives.
Every employee must be assigned to one of the defined categories. Categories should not be created for fictitious roles or positions that no longer exist.
The number of categories depends on the size and organisational complexity of the employer. A small employer will generally require only three to five categories, whereas larger employers may have more than 20 categories. A completely unique position may constitute a separate category, even where it is occupied by only one employee.
4. Remuneration Progression Policy
Remuneration progression refers to the process by which an employee moves to a higher level of remuneration. The criteria for progression may include individual performance, seniority, external factors (such as changes in the cost-of-living index), or mandatory remuneration adjustments.
Employers with fewer than 50 employees are exempt from the obligation to make remuneration progression criteria available.
Common Pitfall
A remuneration progression system based solely on seniority may be problematic. Length of service alone does not necessarily indicate a higher value of work. The employer must be able to demonstrate a link between seniority and objectively relevant factors, such as actual experience, acquired skills or performance.
5. Protection of Personal Data and Business Interests
The right to remuneration information must be exercised in compliance with the General Data Protection Regulation (GDPR). Employers must implement appropriate measures to preserve the anonymity of individuals within employee categories, particularly where disclosure of average remuneration levels could enable the identification of a specific employee’s remuneration (for example, where a particular category includes only a very small number of employees).
Access to more sensitive information is limited to employee representatives, labour inspectorates and the Slovak National Centre for Human Rights, all of which are subject to confidentiality obligations in relation to such information.
At the same time, the right to information is subject to the protection of legitimate business interests. Employers are not required to disclose excessively detailed information that would constitute a business secret or reveal confidential commercial information.
6. Prohibition on Imposing Confidentiality Obligations Regarding Employees’ Own Remuneration
Employers may require employees to use information obtained regarding average remuneration levels exclusively for the purpose of exercising their right to equal pay. However, any contractual provisions requiring employees to maintain confidentiality regarding their own remuneration are invalid, and disclosure of information concerning an employee’s own remuneration may not constitute grounds for termination of employment.
Under the Labour Code, an employee must not be penalised for disclosing information regarding their own remuneration or employment conditions, or for exercising rights arising from the employment relationship. Where an employee demonstrates in legal proceedings facts indicating that the termination of employment occurred for such a reason, the burden of proof shifts to the employer.
7. Accessibility of Information for Persons with Disabilities
Employers must provide information to applicants and employees with disabilities in a format and with appropriate support measures that ensure their effective access to and understanding of the information. This may include the use of plain and comprehensible language, larger font sizes, sufficient colour contrast or, where appropriate, accessibility standards such as the European standard EN 301 549 on accessibility requirements for ICT products and services.
Summary for Employers
- Establish a process and a standardised form for submitting and recording requests for remuneration information.
- Define employee categories based on objective criteria and consult them with employee representatives, where such representatives operate within the organisation.
- Implement technical and organisational measures to prevent the indirect identification of an individual employee’s remuneration where categories consist of only a small number of employees.
- Remove or refrain from applying contractual confidentiality clauses relating to an employee’s own remuneration.
- Inform employees once a year about their right to remuneration information and the procedure for exercising this right.
Sources
- Act No. 76/2026 Coll. on Equal Pay for Men and Women for Equal Work or Work of Equal Value and on Amendments to Certain Acts
- Methodology for Job Evaluation and Classification Systems for Employees in Accordance with the Act on Equal Pay for Men and Women for Equal Work or Work of Equal Value, Ministry of Labour, Social Affairs and Family of the Slovak Republic, 2026
Available at: https://www.employment.gov.sk/sk/ministerstvo/rovnost/odmenovanie/ - EU-wide Guidelines on Gender-Neutral Job Evaluation and Classification: Step-by-Step Toolkit, European Commission and European Institute for Gender Equality (EIGE), 2026, Publications Office of the European Union, Luxembourg.