Equal pay and wage transparency

On June 7, 2026, Act No. 76/2026 Coll. on Equal Pay for Men and Women for Equal Work or Work of Equal Value will take effect, transposing EU Directive 2023/970 into Slovak law. European legislation thus introduces new rules on pay transparency, which significantly change the way employers must set wages, career advancement, and recruitment processes.

 

 

The law imposes a comprehensive set of new obligations on all employers, regardless of their size, requiring employers to be able to objectively and demonstrably explain pay differences between employees, particularly between men and women performing work of equal or comparable value.

 

The new rules cover many areas, ranging from the obligation to establish a pay structure (by July 31, 2026) through a gender-neutral hiring process to other areas:

  • wage transparency in the hiring process;
  • employees’ rights to information on pay;
  • the definition of objective pay criteria;
  • mandatory reporting of pay gaps;
  • shifting the burden of proof to the employer,

Our law firm specializes in this area and is ready to provide clients with comprehensive legal support—from auditing the current status through practical implementation of the compensation system to long-term compliance monitoring—with the aim of preparing for new requirements and minimizing legal risks.

On demand

Legal audit of the compensation system in accordance with Pay Transparency rules

Upon request

1) Assessment of the organization’s compensation system

The first phase involves a comprehensive assessment of the compensation system and how it functions within the organization.

In this phase, we analyze in particular:

• the structure of employee compensation

• the method of determining salaries

• rules for variable compensation components (bonuses, KPIs, commissions)

• the career advancement and salary growth system

• the method of determining salary differences among employees

• the existence and quality of internal compensation rules

The objective of this phase is to determine whether the compensation system allows for an objective explanation of differences among employees and whether it is in compliance with transparency requirements for compensation.

2) Data Collection and Compensation Audit

The initial assessment is followed by an analytical phase based on detailed data collection.

Remuneration data collection

The client provides data on the remuneration system, specifically:

• pay grades and job positions

• base salaries and variable components

• rules for bonuses and personal allowances

• data on starting salaries

• criteria for career advancement

Documentation analysis

We analyze in particular:

• labor law documentation

• internal wage regulations

• bonus and benefit rules

• employee recruitment documentation

Audit of pay gaps

Based on the data obtained, we will perform an analysis of:

• pay gaps among employees

• gaps between men and women

• gaps between comparable job positions

• gaps arising from starting salaries

We determine whether these gaps are justified by objective criteria or represent a potential legal risk.

3) Assessment of Remuneration Criteria

In this phase, we analyze whether the organization has established transparent and objective remuneration criteria.

We assess in particular:

• qualification criteria

• level of responsibility

• complexity of work

• working conditions

• criteria for variable remuneration components

At the same time, we assess whether the organization can demonstrate that differences in remuneration are based on gender-neutral criteria and on the value of the work performed, not on the job title.

4) Assessment of the recruitment process

New rules on pay transparency also introduce new obligations in the recruitment process.

The audit therefore includes an analysis of:

• how salaries are stated in job advertisements

• informing candidates about the starting salary or salary range

• the structure of the selection process

• an analysis of the questions asked during the selection process in relation to the list of prohibited questions under the Labor Code

• the prohibition on inquiring about candidates’ salary history

The goal is to ensure that the recruitment process is transparent and non-discriminatory.

5) Reporting and Enforcement of Equal Pay

The new rules also introduce mechanisms for monitoring equal pay.

At this stage, we assess the organization’s readiness for:

• mandatory reporting of pay gaps

• identification of gaps exceeding 5%

• joint assessment of pay with employee representatives

• shifting the burden of proof to the employer

The employer must be able to demonstrate that pay gaps are objective and non-discriminatory.

6) Audit Output

The audit output includes:

• identification of risk areas in the pay system

• assessment of compliance with pay transparency rules

• recommendations for modifying the pay system

• proposal for a transparent pay structure

• proposal for measures to minimize legal risks,

7) Implementation Phase

Based on the audit results, we help clients implement the recommended solutions, specifically:

  • setting up a transparent compensation structure
  • defining objective compensation criteria
  • amending employment-related documentation
  • setting up the recruitment process
  • preparing the organization for reporting pay gaps

The goal is to create a compensation system that is:

  • transparent
  • objective
  • defensible in the event of an audit or dispute
  • in compliance with European legislation.

Choose from our ready-made service packages and don’t hesitate to schedule a consultation.

I. BASIC PACKAGE - Audit and Assessment of the Current Status

Upon request

The BASIC Package is ideal for clients who want to know where they stand and what risks they face; they plan to handle the subsequent implementation internally or will decide on it only after seeing the audit results.

It is also suitable as an initial step before deciding on the scope of further cooperation.

What does the BASIC PACKAGE include?

1. Initial questionnaire and collection of supporting documents

Before the actual analysis, we send a structured questionnaire, a checklist of required documents, and a sample data table in Excel. These tools ensure that you provide us with all relevant information at once and that payroll data is captured in an anonymized form.

2. Analysis of internal regulations and payroll practices

We will assess existing internal regulations (payroll policy, work rules, bonus scheme), sample employment contracts, job postings, and job descriptions. We will evaluate the current compensation structure in light of the requirements of Act No. 76/2026 Coll. and identify areas of risk.

3. Identification of size category and obligations

We will determine your size category (including FTE conversion for contract workers) and the resulting scope of obligations—particularly the scope and frequency of reporting. We will also consider any unified remuneration source if decision-making involves multiple affiliated companies.

4. Written audit report

We will prepare a comprehensive audit report with an overview of identified risks, prioritization of measures, and the recommended scope of next steps. The report serves as a basis for your decision regarding further cooperation.

5. Consultation on the Results

We will review the audit results with you at a joint meeting (in person, online, or by phone). We will answer your questions and propose possible options for next steps.


The BASIC package includes all the deliverables needed to make an informed decision on next steps. If you decide to proceed with the STANDARD or COMPREHENSIVE package, the value of the work performed will be credited toward the next engagement.

II. STANDARD PACKAGE - Comprehensive implementation of a compensation system

Na vyžiadanie

The STANDARD Package is ideal for most employers who need to comprehensively implement a compensation system in compliance with the law and obtain defensible documentation.

Ideal for employers without reporting obligations (fewer than 100 employees), or for larger employers who handle reporting preparations on their own.

What does the STANDARD PACKAGE include?

1. Everything from the BASIC package

Initial questionnaire, audit, risk identification, written audit report, consultation.

2. Creation of a job catalog and job descriptions

We will draft or update job descriptions according to the recommended structure (professional competence, complexity, responsibility, decision-making autonomy, physical demands, working conditions, soft skills). The work is carried out in collaboration with your HR and management—we handle the legal aspects, and we consult with you on the substantive content.

3. Design of job evaluation criteria and position evaluation

We will prepare objective, gender-neutral job evaluation criteria in accordance with Section 3 of the Act. We will use an analytical point method or another gender-neutral methodology. We will evaluate each position and create categories of employees performing the same work or work of equal value.

4. Proposal for salary bands and a variable pay system

For each category, we will propose a salary band (minimum, midpoint, maximum) and a procedure for classifying specific employees within the band. We will propose a system of performance-based variable pay, including KPIs.

5. Development of a salary policy / compensation guidelines

We will draft a written salary policy containing a job catalog, evaluation methodology, categories, salary bands, rules for the variable component, career advancement rules, recruitment procedures, and procedures for employee requests for information.

6. Pay gap analysis and identification of disparities

We will calculate statutory pay gap indicators (average and median differences, interquartile range, differences by category). We will identify disparities that are justifiable by objective criteria and those that pose a legal risk. We will propose corrective measures.

7. Revision of the recruitment process and contract templates

We will update templates for job postings (mandatory pay range, gender-neutral language), employment contracts (removal of salary confidentiality clauses), and agreements for work outside of an employment relationship. We will develop an internal procedure for the recruitment process.

8. Establishing employees’ right to information

We will propose a process for disclosing compensation criteria, a procedure for handling written requests for information, and the content of mandatory annual employee briefings.

III. COMPREHENSIVE PACKAGE — Full compliance, including reporting and monitoring

Upon request

The COMPREHENSIVE package is ideal for employers with 100 or more employees who are required to report to the Ministry of Labor, but also for companies of any size that have employee representatives and want a complete mandate “from audit to defensible practice.”

The package ensures that you won’t have to manage the agenda piecemeal.

What does the KOMPLEX PACKAGE include?

1. Everything from the STANDARD package

Including an audit, complete implementation of the compensation system, pay gap analysis, and revisions to contracts and job postings.

2. Comprehensive defense documentation (defense file)

We will prepare complete documentation in case of an inspection by the Labor Inspectorate or a dispute with employees—records of job evaluations, calibration minutes, documentation of reasons for individual pay differences, and records of annual employee briefings.

3. Communication and negotiations with employee representatives

We will prepare a draft of criteria and categorization for discussion with employee representatives, templates for meeting minutes, and documentation of good-faith efforts to reach an agreement pursuant to Section 3(2) of the Equal Pay Act in conjunction with Sections 237–239 of the Labor Code. If the participation of a lawyer directly in the negotiations is required, this will be billed separately as an add-on.

4. Preparation of a remuneration report for the Ministry of Labor

We will prepare the first pay report in the scope prescribed by law (Section 8), including all 7 statutory indicators; we will coordinate its discussion with employee representatives and ensure its submission to the Ministry within the statutory deadline.

5. Annual compliance monitoring (12 months)

In the first year following implementation, we provide the following as part of the package price: an annual update of the salary data table and a recalculation of the pay gap, consulting support in handling employee requests for information, a review of the salary policy in the event of organizational changes, and preparation of the content for the annual employee briefing.


A joint remuneration assessment (Section 9 of the Act) is available in the KOMPLEX package as an add-on for an additional fee. It is performed only if the pay gap analysis reveals a difference of ≥ 5% in any employee category that cannot be justified by objective criteria and cannot be eliminated within the statutory deadline.

Our goal is to benefit our clients

Choosing the right and reliable advisor is always a great help in improving yourself. Above all, legal advice is extremely broad in scope and affects almost all areas of the lives of entrepreneurs and individuals, which is why choosing a legal advisor is extremely important. At Hronček & Partners, s. r. o., we focus on professionalism and high-quality legal services with an individual approach. Our main goal is to provide legal services of the highest quality and to bring innovative and professional solutions to our clients so that we can become their trusted partner.

Hronček & Partners, s. r. o.

Smart legal service

More services in the field of labor law

Automated HR Documentation - BASIC HR PACKAGE

5 documents, €500 for implementation + €50 per month

Simplify your HR tasks with pre-prepared legal documents that you can fill out easily and error-free thanks to automation. The BASIC Package is ideal for companies looking for an efficient and legally compliant solution for basic employment documentation.

What does the BASIC PACKAGE include?

For a one-time implementation fee of €500 and a monthly fee of €50, you’ll gain access to the 5 most commonly used HR documents:

  1. Employment Contract
  2. Job Description
  3. Written Information Regarding the Employment Contract
  4. Pay Statement
  5. Amendment to the Employment Contract

The documents are prepared in an automated system where you can easily fill them out using a form. Everything is done quickly, accurately, and without the need for legal intervention for each document.

Package extension – additional documents

Need more than the basics? Choose from an expanded selection of documents for a €100 setup fee + €10/month for each additional document:

  • Employment contract (alternative version)
  • Job description
  • Pay stub
  • Written information regarding the employment contract
  • Amendment to the employment contract
  • Affidavit
  • Personal questionnaire
  • Declaration for claiming the non-taxable income allowance
  • Annual tax settlement
  • GDPR informed consent for the employee
  • Agreement on Work Activity
  • Written Information Regarding the Agreement on Work Activity
  • Agreement on Part-Time Work
  • Written Information Regarding the Agreement on Part-Time Work
  • Agreement on Termination of Employment
  • Termination of Employment During the Probationary Period
  • Immediate Termination of Employment (Serious Breach of Discipline)
  • Written warning for unsatisfactory performance of work duties
  • Notice of termination – various options

Service benefits

  • Always up-to-date with current legislation
  • Automated document generation
  • Electronic signature – no printing or scanning
  • Support for system implementation and use
  • Scalability to match your company’s growth

The service is developed in collaboration with the law firm Hronček & Partners and technology partner Legal Systems.

Would you like to try the service or find out which package is right for you?

Contact us or schedule a demo – we’d be happy to show you everything in action.

Automated HR Documentation – FULL HR PACKAGE

10 documents, €1,000 for implementation + €100 per month

A comprehensive package of employment-related documentation for companies that want to ensure their HR processes are in order, legally compliant, and as efficient as possible. The FULL HR Package provides you with all the essential documents needed throughout the entire employee lifecycle—from onboarding to payroll processing.

What does the FULL HR Package include?

For an implementation fee of €1,000 and a monthly fee of €100, you’ll gain access to the 10 most commonly used HR documents in an automated system:

  1. Employment Contract
  2. Job Description
  3. Pay Statement
  4. Written Notice Regarding Employment (PZ)
  5. Amendment to the Employment Contract
  6. Affidavit
  7. Personal Questionnaire
  8. Declaration for Claiming Non-Taxable Income
  9. Annual Tax Settlement
  10. GDPR Information for Employees

The documents are prepared by lawyers and available in the system, where you can easily fill them out using an intelligent form. You can sign the final document electronically right away.

Package Extension – Additional Documents

Do you have specific requirements or frequently terminate employment relationships? Expand your package with additional documents for €100 implementation fee + €10/month per document:

  • Agreement on Work Activity
  • Written Information Regarding the Agreement on Work Activity
  • Agreement on Student Part-Time Work
  • Written Information Regarding the Agreement on Student Part-Time Work
  • Agreement on Termination of Employment
  • Termination of Employment During the Probationary Period
  • Immediate Termination of Employment (Serious Breach of Discipline)
  • Written warning for unsatisfactory performance of work duties
  • Terminations – various types according to the Labor Code

Benefits of the service

  • Complete set of labor law documentation
  • Automatic document generation
  • Legally updated and guaranteed
  • Electronic signature = fast processing without paperwork
  • Scalability to match your company’s growth

The service is developed in collaboration with the law firm Hronček & Partners and technology partner Legal Systems.

Would you like to try the service or find out which package is right for you?

Contact us or schedule a demo – we’d be happy to show you how it all works in practice.

Concept for Comprehensive Employment Documentation

On demand
The price depends on the number of employment-related documents that need to be prepared and on their specific requirements.

If you start hiring employees as part of your business activities, or if you are already an employer and need assistance with properly preparing employment-related documentation, you will need to establish employment relationships. Our law firm will prepare the necessary employment documentation for you according to your needs and in compliance with applicable laws.

Draft Management Contract

On demand

Hiring an employee who is applying for a managerial position requires extra care, both because this is a specific group of employees whose rights and obligations will need to be specially tailored, and because the drafting of managerial employment contracts itself requires detailed knowledge of the relevant labor laws. Therefore, entrust the preparation of a managerial employment contract to the experienced lawyers at our law firm, who will draft it in a way that reflects your requirements while ensuring that its content meets all essential requirements in accordance with currently applicable legislation.

Employee Stock and Stock Option Plans

On demand

Strategic planning is the most important part of setting up an employee participation program properly. We’ll help you understand the legal framework and tax implications, and work with you to develop a plan that meets your needs.

Audit and Framework for Cooperation with Contractors

On demand

Many modern companies use external contractors, freelancers, or service providers. This model of collaboration can be effective and flexible, but only if it is set up correctly.

During inspections, government authorities do not merely review the wording of contracts but, above all, the actual functioning of the organization, the method of assigning work, and the de facto status of suppliers within the company.

If the collaboration is structured incorrectly, it may be reclassified as dependent work or illegal employment (the so-called “Švarc system”).

The Švarc system and the establishment of supplier relationships

On demand

Let's discuss your project together.

Company *
Povinná položka
Company ID
Name
Required
Surname *
Required
E-mail *
Required. Write the e-mail address in correct form.
Telephone number
Required
Message *
Required

More information about the processing of your personal data can be found HERE.

Povinná položka