Equal Pay 2026: new obligations for employers and the deadline of 31 July
As of 7 June 2026, Act No. 76/2026 Coll. on Equal Pay for Men and Women for the Same Work or Work of Equal Value is in force. For the employer, this is not just a new sentence to add to the work regulations. The purpose of the change is to ensure that remuneration is based on objective, gender‑neutral criteria and that the company is able to explain its differences.
The nearest practical deadline is 31 July 2026. When approving the law, the Ministry of Labour stated that from this date the employer must introduce a remuneration structure. June is therefore not a month for panic, but for taking stock: what positions exist in the company, how they are evaluated, how wages are determined, and whether all managers use the same criteria.
What is "the same work or work of equal value"
The law does not look only at the job title. When assessing work, it is based on objective criteria, including complexity, responsibility, effort, and working conditions related to the specific job. It is important that the criteria can be applied without gender bias.
This does not mean that everyone in the company must have an identical salary. A difference in pay can have an objective reason – for example, different levels of responsibility, experience, performance, or working conditions. However, the company needs to be able to identify this reason and apply it consistently.
What the company must complete by 31 July 2026
The most important task is to introduce a structured remuneration system. In practice, this means stopping the practice of setting salaries purely based on history – “Jano asked for more, Eva joined in a weaker month, Peter received an individual offer” – and creating a defensible framework for job roles and pay.
- summarise job positions and their actual responsibilities;
- define objective criteria for evaluating work;
- compare jobs of equal or comparable value;
- identify unexplained pay differences;
- set rules for starting salaries, increases, and variable components;
- align HR, payroll, and managers so they use the same rules;
- document the process so it can be explained retrospectively.
IMPORTANT: The greatest risk is not the pay difference itself. The real risk is a difference for which the company cannot provide a consistent, objective and demonstrable reason.
Why the topic also concerns payroll and HR administration
The payroll system shows the result – how much has been charged to the employee. However, the HR agenda explains why the remuneration is set the way it is. That is why it is necessary to have job positions, contracts, salary conditions, changes in remuneration, and internal decisions in proper order.
An external payroll service can process the numbers accurately, but the employer must understand and be able to approve the company’s remuneration policy itself. The ideal model is when the HR decision is made within the company and the payroll specialist receives a clear, documented instruction that can be correctly reflected in the salary.
What changes already during recruitment
Pay transparency also affects the hiring process. A company should therefore monitor how it communicates compensation in job postings, who is allowed to negotiate salary, and according to which rules the starting level is determined. If two candidates are starting in comparable roles, differences in offers should not arise by chance or based on stereotypes.
Practical Audit in a Small Company
Step 1: Take the list of employees and job positions
Do not start with names. Start with the job: what is done in the given position, what responsibility it carries and under what conditions.
Step 2: Assign evaluation criteria
Use the same logic for all comparable positions. The criteria must be clear both to the manager and to the employee.
Step 3: Only then look at the salaries
If a difference is visible, look for an objective explanation. If none can be found, it is a place for an adjustment or a deeper review.
Step 4: Set up the process for the future
The audit only makes sense if its logic is also applied to future hiring, promotions and salary increases.
It’s not just about large corporations
Some reporting obligations are linked to the size of the employer and have later deadlines. However, the core idea of equal pay and the need for an objective structure is not a topic that a small employer should ignore just because it does not have hundreds of employees. The smaller the company, the easier it is to set the rules before historical exceptions accumulate.
How to avoid a formal policy that solves nothing
The easiest thing is to write a document full of nice principles and let pay decisions run the old way. That is a weak solution. The compensation structure must be usable for real hiring, salary increases, and changes in job position. A manager should be able to say what range the job belongs to and why.
In a small company, there is no need to create a corporate system with dozens of pay grades. However, a sufficiently simple model is needed, one that can be used consistently: groups of comparable jobs, criteria for their value, a reasonable pay range, and rules that determine how a person moves within that range.
What data to prepare for the inspection
- employment contracts, job descriptions and salary statements;
- current base salary and both regular and variable components;
- start date, relevant experience and responsibility, if they are objective criteria;
- history of significant salary changes and the reasons for their approval;
- rules for bonuses and premiums – including who approves them.
How we can help with this
We can provide payroll processing and related HR administration for you within the scope of our services. When introducing new remuneration rules, it is important for us to receive clear and up-to-date payroll documentation, which we can then correctly reflect in the monthly payroll agenda and accounting.
Questions and Answers | FAQ
1. Kedy nadobudol zákon č. 76/2026 Z. z. účinnosť?
The law entered into force on 7 June 2026.
2. Čo je dôležité do 31. júla 2026?
The Ministry of Labour has introduced an obligation for employers to implement a remuneration structure based on objective criteria.
3. Musia mať dvaja zamestnanci vždy rovnakú mzdu?
Not automatically. The difference may be objectively justified, but the rules must be non-discriminatory, consistent, and defensible.
4. Čo je externé vedenie účtovníctva?
This service involves having an external partner handle the accounting agenda. The client thus gains professional processing without the need for an in-house accountant.
5. Môžem prejsť k vám od inej účtovníčky alebo firmy?
Yes. We will help with a smooth transition, taking over all materials, and setting up a new system of cooperation.
6. Môžem mať jednoduché účtovníctvo aj online?
Yes. Documents and supporting materials can also be processed electronically, which simplifies cooperation regardless of location.
7. Ako často dostanem spätnú väzbu alebo výstupy?
According to the agreement and the scope of the service. Usually on an ongoing basis throughout the year and always in a way that provides a clear overview of the agenda.
8. Čo sa stane po odoslaní nezáväznej objednávky?
After sending the non-binding order, all necessary information and instructions will be sent by e-mail. Depending on the nature of the request, a phone call may also be made to go through everything together. Once all the necessary details are received, all documents will be prepared and sent by e-mail along with instructions.
Non-binding order
Fill in all the required details and a response will be provided as soon as possible.
There is time for thorough preparation until July 31.
Use it so that salaries are not just a set of historical agreements, but a system that can be explained.
Need advice?
Call +421 948 600 200 | happy to help and sort everything out
The information published on this website or provided via e-mail and telephone does not constitute legal or tax advice. This website does not provide legal advice or legal services and therefore cannot be regarded as such. All information stated on this website is drawn from publicly available information or sources, does not provide legal advice, does not represent a legal analysis or legal opinion of the contributor, and is of a general nature only. Such services and information do not constitute the provision of legal services under special regulations (for example, under Act No. 586/2003 Coll. on Advocacy as amended) nor tax advisory services (for example, under Act No. 78/1992 Coll. on Tax Advisors and the Slovak Chamber of Tax Advisors).
The preparation of all documents in the form of a notarial deed or a document authorised by an attorney is ensured in accordance with Act No. 29/2026 Coll. on the Commercial Register. Representation before the Commercial Register is provided by a cooperating notary or an attorney registered with the Slovak Bar Association.