Headcount threshold
The employee count that decides whether an employer reports, and how often.
Reporting obligations are tiered by headcount. Employers with 250 or more employees report every year. Employers with 150 to 249 employees report every three years. Employers with 100 to 149 employees come into scope from 2031. Below 100 employees there is no reporting obligation, though the equal pay principle and the right to information still apply. The threshold determines cadence, not whether the underlying pay structure obligations apply.
More in Legislation
Burden of proof
Where an employer has not met its transparency obligations, it falls on the employer to show there was no …
Directive 2023/970
The EU pay transparency directive that member states must transpose, and which the Slovak act implements.
Equal Pay Act (76/2026 Z. z.)
The Slovak act transposing Directive 2023/970, in force since 7 June 2026 and the first full transposition in …
Joint pay assessment
The assessment an employer must carry out when a category shows an unexplained gap of 5% or more.
Reporting period
The window of pay data a report covers. The first Slovak period runs 1 August to 31 December 2026.
Right to information
An employee's right to ask for their pay level and the average levels for work of equal value, broken down by …
Start with a baseline on your own data.
One pay-period extract produces the seven figures, the categories that breach, and what closing them would cost.