Every person who is an employer has to fulfill a number of wage and tax obligations. Our company offers payroll processing services and personnel consulting.
Payroll processing includes the following actions:
- monthly payroll processing based on documents, the output of which are pay slips,
- statements to the social insurance company and health insurance companies, documents for the payment of wages, levies and taxes
- record of food allowance, record of social fund, tax bonus
- annual settlement of tax and health insurance advances
With its provisions, the Labor Code regulates individual labor relations in connection with the performance of dependent work by natural persons for legal entities or natural persons and collective labor relations. Labor relations are created first after the conclusion of an employment contract or an agreement executed outside the employment relationship.
a) Basic obligations of the employer before concluding an employment contract
Before concluding an employment contract, the employer is obliged to familiarize the natural person with the rights and obligations resulting from the employment contract, with the working conditions and wage conditions under which the work is to be performed.
If a special legal regulation requires medical fitness for work, mental fitness for work or another prerequisite for the performance of work, the employer may conclude an employment contract only with a physical person who is medically fit or mentally fit for this job or with a natural person who meets another prerequisite.
An employer may conclude an employment contract with a minor only after a prior medical examination of the minor.
In order to conclude an employment contract with a minor, the employer is obliged to request the statement of his legal representative.
The employer may only require information related to the work to be performed from a natural person who is applying for a first job. The employer may require a physical person who has already been employed to submit a work report and a certificate of employment.
The employer may not demand from a natural person information about pregnancy, family relationships, integrity, with the exception of work that requires integrity according to a special regulation, or if the requirement of integrity is required by the nature of the work that the natural person is to perform, about political affiliation , trade union affiliation and religious affiliation,
A natural person is obliged to inform the employer about the facts that prevent the performance of work or that could cause harm to the employer, and about the length of working time at another employer if it is a minor.
When hiring a natural person, the employer must not violate the principle of equal treatment when it comes to access to employment (Section 13, paragraphs 1 and 2).
If the employer violates the obligations established in paragraphs 5, 6 and 8 upon the creation of the employment relationship, the natural person has the right to an adequate monetary compensation.
When concluding an employment contract, the employer may not agree with the employee on the basic wage component in a lower amount than the amount of the basic wage component published in the job offer according to a special regulation.
Employment contract
The employment relationship is established by a written employment contract between the employer and the employee, unless this law provides otherwise. The employer is obliged to issue one written copy of the employment contract to the employee.
If a special regulation provides for election or appointment as a prerequisite for the performance of the function of a statutory body, or the employer's internal regulation provides for the election or appointment as a requirement for the performance of the function of a leading employee in the direct management scope of the statutory body, the employment relationship with this employee is established by a written employment contract only after his election or appointment .
Essential details of the employment contract
(1) The employment contract contains identification data of the employer and the employee. In the employment contract, the employer is obliged to agree with the employee on the essential elements, which are:
a) type of work and its brief characteristics,
b) place of performance of work (municipality, part of a municipality or other designated place) or places of performance of work, if there are more, or the rule that the place of performance of work is determined by the employee,
c) day of starting work,
d) wage conditions.
We pay individual attention to our clients and our payroll accountants are experienced in the field of payroll creation and accounting. We relieve the employer of unnecessary administration. In addition, our accountants speak Slovak, Russian, and English fluently, which increases your comfort during daily communication with the accountant.