First pay report for employers with 150 or more employees

Deadline: 7 June 2027, for the period 1 August – 31 December 2026 (Section 18(3) of Act No. 76/2026 Coll.).

AWhat changed

Employers with 150 or more employees submit their first pay report by 7 June 2027 for the period from 1 August 2026 to 31 December 2026.

BWhen

7 June 2027. Employers with 100–149 employees: first report by 7 June 2031 for 2030.

CWho it affects

Employers with 150 or more employees.

DWhat to do

Make sure your payroll data from 1 August 2026 allow comparison by sex and job category.
If the report shows an unjustified gap of at least 5%, expect a joint assessment with employee representatives.

Explanation

The Act also sets a regular frequency: 250 or more employees every year, 100 to 249 employees once every 3 years; below 100 employees the report is voluntary.

Sources

Act No. 76/2026 Coll. — Slov-Lex (in Slovak)

Last checked: 12 October 2026 · How we correct errors