Act on Equal Pay for Men and Women

The gender pay gap

15,7 % – the pay gap in Slovakia (Eurostat)

12 % – the EU average

~29 % – the gap in the financial and insurance services sector

Key changes for employers

Transparency from the recruitment stage
Applicants must have access to pay information before entering into an employment relationship.

Job evaluation based on the value of work
Employers must introduce clear systems for comparing positions.

Transparent rules on pay and career progression
Pay-setting and progression must be based on documented, objective criteria.

Gender-neutral criteria
Pay rules must be transparent and free from bias.

Corrective measures
Gaps exceeding 5% must be eliminated within 6 months.

Mandatory pay gap reporting

• 250 or more employees – for the first time for the year 2026, and annually thereafter
• 150 to 249 employees – for the first time for the year 2026, then every 3 years
• 100 to 149 employees – for the first time for the year 2030

Ban on asking about previous pay
Employers may no longer require applicants to provide information about their pay with a previous employer. Job advertisements must state the salary or salary range before the interview.

Reversed burden of proof
In the event of a dispute, it is the employer, not the employee, who must prove the absence of discrimination. The limitation period is three years from the day the employee became aware of the breach. If a company cannot demonstrate that a pay gap is justified by objective criteria, the employee is entitled to back pay as well as compensation for non-material damage.

Joint pay assessment
If an unjustified gap exceeding 5% is not eliminated within six months, the employer is required to carry out a joint pay assessment together with employee representatives. In practice, the first such assessments will take place from January 2028.

Penalties for breaching the Act

€100,000 – a fine from the labour inspectorate for a serious or repeated breach

€4,000 to €8,000 – a fine for failing to submit a report to the Ministry of Labour, Social Affairs and Family of the Slovak Republic

Back pay + compensation for non-material damage – the employee’s entitlements in the event of a successful legal action 

How can Forvis Mazars help you

1. Adjusting pay processes
   We will help you set up gender-neutral, transparent systems for both recruitment and employment.
2. Categorising work of equal value 
   The Act requires comparing not only identical positions, but also those whose overall value to the organisation is comparable. We will help you create clear groups of comparable job positions according to the statutory criteria – complexity, responsibility, effort and working conditions, including soft skills.
3. Analysing and eliminating pay gaps
   Our expert team will identify inequalities and propose concrete solutions.
4. Minimising risk
   With properly set-up processes and documentation, you will avoid fines, legal disputes and reputational damage. We will also prepare you for the reversed burden of proof – so that, in the event of an inspectorate audit or an employee request, you can demonstrate fair pay with data.
5. EQUAL-SALARY certification
   As an accredited partner of the EQUAL-SALARY foundation, we oversee the certification process.

Are you ready for the Act on Equal Pay for Men and Women?

Request for proposal

Connecting expertise and technology: our partnership with Humanet

It is precisely to help companies meet these requirements comprehensively that we at Forvis Mazars have established a strategic partnership with the HR and payroll platform Humanet.

This collaboration responds to one of the market's most common needs: companies often have the data, but lack the methodology and interpretation. Or, conversely, they understand the legislation, yet their internal systems are not ready for the new requirements.

The partnership therefore combines:

• Humanet's technological solution – processing payroll data, monitoring discrepancies, automated reporting and reducing manual administration
• Forvis Mazars' expert advisory – interpretation of legislation, pay audits, the setting of objective criteria, the design of corrective measures and support for internal communication
  
   

Practical benefits for employers

Thanks to this approach, companies can proceed systematically and with greater confidence, from an initial assessment of where they stand right through to the long-term management of pay transparency.

In concrete terms, this means the ability to:

• analyse and "clean" payroll data
• establish comparability between job positions
• define objective remuneration criteria
• calculate and interpret pay gaps
• prepare mandatory reporting
• manage communication with employees and external stakeholders alike

Such a comprehensive approach helps not only to meet legislative requirements, but also to strengthen employee trust and foster a fair corporate culture.

An opportunity for systematic change

The publication of the law can serve as an impetus for organisations to look at remuneration more systematically and in a broader context. A more transparent and equitable approach to pay is playing an increasingly important role, not only from a compliance perspective, but also in building an attractive and trustworthy employer brand.

At Forvis Mazars, we address the topic of equal pay comprehensively. We follow both the European context and Slovak legislation, and we help clients translate these requirements into practical, implementable solutions. In partnership with the Humanet platform, which provides HR and payroll technology solutions including data processing and reporting, we are able to cover these requirements from the perspective of systems and automation as well.

How to master pay transparency