Employing a third-country national — someone from outside the EU, the EEA and Switzerland — is more demanding than hiring an EU citizen. In both Slovakia and Czechia the worker needs a combined residence-and-work permit, and the employer must first pass a labour-market test by advertising the vacancy at the labour office. Once employed, the foreigner pays the same social and health contributions as a domestic worker, and their pay is taxed according to tax residency.
How does hiring a non-EU national differ from hiring an EU citizen?
EU, EEA and Swiss citizens have free access to the labour market in both countries — no permit is required and the employer merely notifies the authorities. Third-country nationals are treated very differently: without a residence title for employment and a work authorisation, they cannot be hired at all. Securing the right permit is what governs how quickly, and on what terms, you can actually bring someone on board.
The frameworks in Slovakia and Czechia follow the same logic but use different instruments, so an employer operating in both countries cannot simply copy one process across the border.
Which permit does the worker need?
In Slovakia the main instrument is the single permit for residence and employment — a temporary residence for the purpose of employment that lets the foreigner both live and work for a specific employer, granted for up to two years. In Czechia the equivalent is the employee card for stays over three months, with an EU Blue Card for highly qualified roles and an intra-company transfer card for corporate transfers.
In both countries these cards are combined residence and work authorisations tied to a specific job. Choosing the right one depends on the qualification, length and purpose of the employment, so the type of permit should be assessed before any offer is made.
How does the labour-market test work?
In most cases a labour-market test comes first. The employer must report the vacancy to the labour office before the application and leave it unfilled for a set period, so that a domestic or EU candidate has priority. In Slovakia the vacancy is generally reported at least 20 working days in advance; the decision on the residence application usually follows within 60 days.
Czechia sets minimum parameters for the job — at least 15 hours of work a week and pay no lower than the basic monthly minimum wage. From 1 April 2026 the reporting of foreign employment in Czechia runs solely through a single monthly employer report. Slovakia in turn eases the process for shortage occupations, where the labour-market test is waived.
What are the employer’s duties?
The employer carries most of the administration in both countries. Beyond reporting the vacancy, they must give the foreign worker the same working and pay conditions as a comparable domestic employee and must not exploit the weaker bargaining position. Wages cannot be set below the domestic benchmark.
There are also notification duties: the start, end and changes of the foreigner’s employment must be reported to the authorities within statutory deadlines. Illegal employment and failure to notify are among the most heavily penalised offences, so keeping a separate register of foreign workers and monitoring the validity of their cards is essential.
What about contributions and tax?
Once the employment relationship exists, a third-country national is treated for contributions exactly like a domestic employee in both countries. The employer registers them with the social security and health insurance institutions and pays contributions from the gross wage at standard rates. There is no special or reduced rate for foreigners.
Taxation depends on tax residency. A worker who is usually present for more than 183 days a year, or who has a permanent home in the country, is generally a tax resident taxed on worldwide income; otherwise they are a non-resident taxed only on locally sourced income — the pay for work done for you. The employer withholds wage-tax advances in both cases, but reliefs and allowances for non-residents may be limited and should be checked individually.
Planning to hire a worker from a third country and unsure which permit applies or how long it takes? We will guide you through the whole process, from the labour-market test to registering for insurance.
FAQ
How long does it take before a non-EU worker can start?
Count in months, not weeks. The vacancy must first be reported to the labour office and left unfilled for a set period, then the residence-and-work permit itself is processed, including document verification. In Slovakia the vacancy is typically reported at least 20 working days ahead and the residence decision follows within about 60 days; timelines are shorter for shortage occupations or highly qualified roles.
Do non-EU workers pay the same contributions as locals?
Yes. Once employed, a third-country national is registered with social security and health insurance and pays contributions from the gross wage at the same rates as a domestic employee, in both Slovakia and Czechia. There is no reduced rate for foreigners. The only exception is short-term posting from abroad, where the worker may remain insured in another country under a certificate of applicable legislation.
Can the worker move freely between employers?
No. Both the Slovak single permit and the Czech employee card are tied to a specific job and employer. Changing employer or position must be notified and often requires a fresh assessment. The worker therefore cannot simply be moved to a different role than the one the permit was issued for, nor lent to another company.