Working in Slovakia as a French National: Right to Work, Pay, Tax, Contributions and the Economy

As a citizen of the European Union, a French national takes up employment or self-employment in Slovakia without a work permit or visa. The formalities relate to settling in: in-person registration with the foreign police beyond 90 days (France Diplomatie, the French foreign ministry), free of charge and to be done within 30 days after the three months of stay (slovensko.sk, IOM). The page on living in Slovakia details these steps.

Employees are compulsorily covered from the start of their contract by insurance against accidents at work and occupational diseases, and are affiliated to health and old-age insurance (CLEISS). The employer registers the employee with the social insurance agency and with a health insurance company.

The monthly minimum wage is around €900 gross (Eurostat), against nearly double in France. The French Treasury notes an average gross wage above €1,600, modest economic growth and a low unemployment rate.

• Levels by sector: the Slovak statistics office publishes wages by sector and by region, which are worth consulting before accepting an offer.
• Employment contract: the Slovak labour code governs working time, leave and notice; the Ministry of Labour publishes the rules.
• Sickness benefits: the employer covers the first ten days, then the social insurance agency pays benefits from the eleventh day, for a maximum of 52 weeks (CLEISS).

CLEISS publishes the rates, to be confirmed with the social insurance agency. There is no minimum income for employees, and the ceiling is €9,128 per month for all risks except healthcare and accidents at work.

• Healthcare: 4% borne by the employee and 10% by the employer.
• Sickness and maternity cash benefits: 1.4% on each side.
• Old age: 4% for the employee and 14% for the employer, of which 4 points can be directed to the second pillar.
• Invalidity: 3% on each side.
• Unemployment: 1% on each side.
• Other employer charges: 0.8% for accidents at work where insurance is compulsory, 0.25% for the guarantee fund and 4.75% for the solidarity reserve fund.

Employees’ contributions are suspended during maternity or parental leave since 1 January 2024. The detail of the protection obtained in exchange is set out on the page on the healthcare system in Slovakia.

The Slovak income tax scale is progressive; the rates and thresholds in force can be read on the financial administration’s website.

For France, the convention applicable to Slovakia is the one concluded with Czechoslovakia in Paris on 1 June 1973, which entered into force on 25 January 1975 and was maintained in force with respect to Slovakia by an exchange of letters in 1996 (BOFiP, the French tax administration’s official bulletin). An employee who settles in Slovakia in principle becomes a tax resident there and declares their local income; income that stays in France follows the convention’s rules, to be checked on impots.gouv.fr, the French tax authority’s website, or with individual advice.

An employee posted by a French employer stays affiliated to the French scheme during the assignment. The A1 form proves it, for 24 months at most, with no registration with the host country’s social security (europa.eu). See posted worker or expatriate and the glossary entry on the A1 form.

An employee on a local contract comes under the Slovak scheme; they can top this up by joining the Caisse des Français de l’Étranger (CFE, the voluntary social security fund for French nationals abroad), which spares them waiting periods on returning to France (ameli.fr, the website of the French Assurance Maladie, the national health insurance).

A self-employed person pays contributions on a base of about 67.3% of the average monthly taxable income of year N-2, with a minimum base of €652 per month: 14% for healthcare, 4.4% for sickness cash benefits, 18% for old age, 6% for invalidity, 2% optional unemployment and 4.75% for the reserve fund (CLEISS). See also insurance for digital nomads.

Cross-border remote work by an employee can stay attached to their employer’s scheme if the European framework agreement applies: less than 50% of working time, a single employer, an A1 certificate of three years at most. Slovakia is among the signatories of the agreement at 1 July 2023 (CLEISS); the self-employed are excluded.

According to the French Treasury (Direction générale du Trésor), industry is the leading sector of the Slovak economy, with about a fifth of value added. The automotive sector has four plants (Kia, Volkswagen, Stellantis and Jaguar Land Rover) and 367 suppliers; it accounts for 49.5% of industrial turnover, 165,000 direct jobs and 244,000 jobs in total.

Growth remains modest, and direct automotive production fluctuates. For a French national, opportunities are concentrated in Bratislava, Trnava and Žilina, in industry, logistics and business services; English is enough in many international companies, while Slovak opens up more positions. The “Economic indicators” block on this page tracks growth, inflation, unemployment and the exchange rate continuously.