What Employers Need to Know About Act No. 76/2026 Coll. Before Signing Their First Employment Contract
1. The New Legal Framework
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 (the “Act”) introduces a fundamental shift in the regulation of remuneration practices in Slovakia. The Act transposes Directive (EU) 2023/970 of the European Parliament and of the Council of 10 May 2023, 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.
The primary objective of the Act is to ensure the effective implementation of the principle of equal pay laid down in Article 157 of the Treaty on the Functioning of the European Union (TFEU). For employers, this means reassessing not only remuneration levels but also the structure, methodology and decision-making processes governing pay. These obligations arise from the very beginning of the recruitment process—starting with the employer’s first contact with a job applicant.
The Ministry of Labour, Social Affairs and Family of the Slovak Republic has also recently published the Methodology for Job Evaluation and Classification Systems, providing practical guidance on implementing job evaluation and classification schemes in compliance with the Act on Equal Pay for Men and Women for Equal Work or Work of Equal Value.
2. What Constitutes “Remuneration”
The Act adopts a broad definition of remuneration. It encompasses not only basic pay (including the basic wage component, minimum wage, salary scale pay, functional salary and comparable forms of remuneration), but also all supplementary (variable or ancillary) remuneration components that an employee receives, directly or indirectly, from the employer in connection with their employment, irrespective of whether such benefits are provided regularly or occasionally, in cash or in kind.
Examples of supplementary remuneration
Examples include:
- individual, team or company performance bonuses;
- profit-sharing payments;
- long-service awards;
- wage premiums and statutory pay supplements;
- wage compensation exceeding statutory entitlements during periods of absence from work;
- private use of a company car or mobile phone;
- commuting allowances;
- paid sick days beyond statutory requirements;
- housing allowances; and
- comparable employment-related benefits.
By contrast, remuneration does not include benefits paid by the State under the social security system, such as sickness benefit, nursing care benefit or maternity benefit paid by the Social Insurance Agency. Nor does it include voluntary occupational social security schemes financed through voluntary contributions.
Employers must ensure that supplementary remuneration components are likewise based on objective, transparent and non-discriminatory criteria supported by clear and measurable allocation indicators. Where remuneration is provided in kind (for example, the private use of a company vehicle), its monetary value should be assessed using a consistent methodology applicable across all comparable cases.
3. Equal Work and Work of Equal Value
Equal work refers to work that is identical or similar in terms of the nature and substance of the tasks performed, the level of skill and responsibility required, the degree of effort involved, and the working conditions under which it is carried out. Minor or infrequent differences do not affect the assessment of whether work is considered equal.
The Act also adopts the broader concept of work of equal value, enabling comparisons between jobs that differ significantly in their content, provided that they are of comparable value to the employer. Such assessment must be based on a systematic evaluation of the work performed, taking into account, in particular, the level of skill, responsibility, effort and working conditions, as well as other relevant factors, including soft skills where appropriate. The value of work is determined by the objective requirements of the position rather than by its financial contribution to the employer’s business.
Common Pitfall
Length of professional experience alone does not constitute an objective justification for differences in remuneration. It may be relied upon only where the employer can demonstrate that greater experience translates into a higher quality or greater efficiency in the performance of the work concerned.
The concept of work of equal value has also been extensively developed through the case law of the Court of Justice of the European Union, including Case C-157/86 Murphy, Case C-127/92 Enderby, Case C-624/19 Tesco Stores, and Case C-314/23 Air Nostrum. The Court has consistently confirmed that employees performing different types of work are entitled to equal remuneration where the work performed is objectively assessed as being of equal value.
4. Gender-Neutral Job Advertisements
Employers must ensure that both job titles and the content of published job advertisements are gender-neutral. The existing prohibition on publishing job advertisements containing discriminatory requirements or restrictions based on race, sex, age, disability or any other protected characteristic remains fully applicable.
Common Pitfall
Traditionally gender-specific job titles may discourage potential applicants from applying. Although this issue arises less frequently in English than in Slovak, employers should ensure that job titles and descriptions are drafted in a gender-inclusive manner. Where appropriate, gender-neutral alternatives or inclusive drafting techniques should be used to avoid implying that a role is intended for applicants of a particular sex.
Employers should also avoid so-called gender-coded language. Research indicates that terms such as ambitious, competitive or assertive are often perceived as masculine-coded, whereas words such as supportive, empathetic or collaborative tend to be associated with feminine-coded characteristics. Rather than emphasising subjective personality traits, employers should focus on the specific skills, qualifications and competencies genuinely required for the role. In addition, the visual presentation of a job advertisement—including photographs, illustrations and other graphic elements—should not reinforce gender stereotypes or suggest that a position is intended primarily for one sex.
5. Pay Transparency Prior to the Establishment of Employment
Job applicants have the right to receive information from the employer regarding the starting remuneration (including basic pay and supplementary remuneration components) determined on the basis of objective and gender-neutral criteria, or information on the applicable remuneration range, as well as relevant provisions of any collective agreement governing remuneration.
Employers must provide such information in a manner that enables applicants to engage in informed salary negotiations—either before the job interview takes place (for example, as part of the invitation to the interview) or before the establishment of the employment relationship. This obligation is deemed to be fulfilled where the relevant information is already included in the published job advertisement, which may also reduce the administrative burden on employers.
Common Pitfalls
An excessively broad remuneration range (for example, EUR 2,000–5,000) does not fulfil the purpose of the legislation.
Providing information only shortly before the interview or immediately prior to signing the employment contract (within an insufficiently reasonable period in advance) is contrary to the requirements of the Act.
When publishing a job advertisement, employers remain required to specify the amount of the basic pay component. Furthermore, when concluding an employment contract, the employer may not agree on a basic pay component lower than the amount disclosed in the published job advertisement.
Where an employer breaches obligations relating to pay transparency prior to the establishment of employment, the burden of proof in any subsequent discrimination dispute shifts to the employer, who must demonstrate that no discrimination has occurred.
6. Prohibition of Pay History Enquiries
Employers must not request or otherwise obtain information regarding an applicant’s current or previous remuneration, including through external recruitment agencies or employment intermediaries involved in the recruitment process. The value of a position and the level of remuneration must be determined objectively and independently of the individual who will perform the work.
Employers may, however, continue to ask applicants about their remuneration expectations, provided that such discussions take place on the basis of the starting remuneration or remuneration range already disclosed by the employer. Applicants may also voluntarily provide their remuneration expectations on their own initiative.
Our Recommendations
- Review whether your internal definition of remuneration covers all monetary and non-monetary benefits, including supplementary remuneration components.
- Review the wording and visual presentation of job advertisements to ensure compliance with gender-neutral recruitment requirements.
- Introduce a process ensuring that applicants receive information on the starting remuneration or remuneration range before the job interview.
- Adjust interview questions and recruitment forms to ensure that applicants’ pay history is not requested or collected.
- Ensure that HR professionals and persons responsible for recruitment processes are trained on the new compliance obligations and are aware that, in any dispute concerning discrimination during the pre-contractual phase, the burden of proof rests with the employer.
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.