What you must do and what's worth doing
A checklist of obligations under Act No. 76/2026 Coll. (Slovak transposition of Directive (EU) 2023/970) — broken down by employer size, exactly as the Act defines it.
MandatoryA legal obligation. Failing to meet it risks a fine from the Labour Inspectorate, and in a dispute you will not discharge the burden of proof.
Worth doingA recommendation from practice. The Act does not require it — but these are exactly the steps that will prove, in a dispute, that you are meeting your obligations.
Mandatory — a legal obligation
Obligations under the Act
Grouped by what they concern. Each one shows the deadline and — where it doesn't apply to everyone — the company size from which it applies.
C
Recruitment and selection of employees
effective from 7 June 2026
The changes apply from the Act's effective date and also cover external agencies and intermediaries you involve in the selection process.
Worth doing — recommended
What the Act doesn't require, and yet you need it
These steps aren't mandatory. But they are exactly what will prove, at an inspection or in a dispute, that you're genuinely meeting the obligations above — and they'll save you work once it's time for the gender pay gap report.
Why this isn't “extra”. In a dispute, the burden of proof lies with the employer — you must be able to prove that pay differences are caused by the demands of the job and performance, not sex. The list below is essentially your list of evidence.
G
Project preparation and management
at the start
The implementation touches HR, payroll, legal documents and recruitment. Without someone managing it, it will fall apart between departments.
I
Evidence trail
ongoing, from the start
This is the part that will decide how you fare at an inspection or in a dispute. Document as you go — you can't do it retrospectively.
J
Operation and the years ahead
after rollout
The pay structure isn't a one-off project — the figures will be reported repeatedly.