{"id":2137,"date":"2026-05-22T11:19:20","date_gmt":"2026-05-22T09:19:20","guid":{"rendered":"https:\/\/www.aliancia.sk\/?p=2117"},"modified":"2026-06-16T08:11:29","modified_gmt":"2026-06-16T06:11:29","slug":"novy-zakon-o-rovnakom-odmenovani-2026-mzdovy-audit-pravidlo-5-2-2","status":"publish","type":"post","link":"https:\/\/aliancia.goodtoknow.sk\/en\/novy-zakon-o-rovnakom-odmenovani-2026-mzdovy-audit-pravidlo-5-2-2","title":{"rendered":"The New Equal Pay Act 2026: Pay Audit \u2013 Rule 5 %"},"content":{"rendered":"

Nov\u00fd z\u00e1kon o rovnakom odme\u0148ovan\u00ed mu\u017eov a \u017eien (\u010falej len \u201eZ\u00e1kon\u201c)<\/strong> transponuje eur\u00f3psku smernicu 2023\/970 a jeho cie\u013eom je nahradi\u0165 neposta\u010duj\u00facu pr\u00e1vnu \u00fapravu funk\u010dn\u00fdm syst\u00e9mom mzdovej transparentnosti a efekt\u00edvnym vym\u00e1han\u00edm pr\u00e1v. Jedn\u00fdm z k\u013e\u00fa\u010dov\u00fdch kontroln\u00fdch mechanizmov je pravidlo 5 %<\/strong> .<\/p>\n\n\n\n

Payroll audit and the 5 % rule<\/h3>\n\n\n\n

V nadv\u00e4znosti na nov\u00fd z\u00e1kon o odme\u0148ovan\u00ed\npredstavuje pravidlo 5 %<\/strong> k\u013e\u00fa\u010dov\u00fd kontroln\u00fd mechanizmus. Ak spr\u00e1va odhal\u00ed rozdiel v\nodme\u0148ovan\u00ed \u2265 5 %,<\/strong> ktor\u00fd zamestn\u00e1vate\u013e do 6 mesiacov neod\u00f4vodn\u00ed alebo neodstr\u00e1ni, mus\u00ed\nvykona\u0165 spolo\u010dn\u00e9 pos\u00fadenie odme\u0148ovania<\/strong> (audit) so z\u00e1stupcami\nzamestnancov. Ak vo firme nep\u00f4sobia odbory, zamestnanci si pre tento \u00fa\u010del\nzvolia svojich z\u00e1stupcov:<\/p>\n\n\n\n

  1. Zamestn\u00e1vate\u013e m\u00e1 6 mesiacov<\/strong> na to, aby tento rozdiel objekt\u00edvne od\u00f4vodnil (napr. praxou, v\u00fdkonom) alebo ho odstr\u00e1nil<\/strong>.<\/li>
  2. Ak tak neurob\u00ed, mus\u00ed vykona\u0165 spolo\u010dn\u00e9 pos\u00fadenie odme\u0148ovania<\/strong> in co-operation with employee representatives.<\/li><\/ol>\n\n\n\n

    Absencia z\u00e1stupcov:<\/strong>\nAk vo firme nep\u00f4sobia odbory, zamestnanci si na tento \u00fa\u010del m\u00f4\u017eu zvoli\u0165\nsvojich z\u00e1stupcov<\/strong>, ktor\u00fdm mus\u00ed zamestn\u00e1vate\u013e poskytn\u00fa\u0165 s\u00fa\u010dinnos\u0165. Ak si ich\nnezvolia, vykon\u00e1 pos\u00fadenie s\u00e1m. Praktick\u00e1 rada ku k\u013e\u00fa\u010dovej zmeny v odme\u0148ovan\u00ed \u2013\nnie mzda ale odmena sa po\u010d\u00edta<\/h4>\n\n\n\n

    Finally, another important piece of information that may be key for many. This time, the legislator has left nothing to chance and the difference in remuneration will not be derived from wages but from reward. Reward includes the basic component of wages, minimum wage, but also additional components that the employer provides at their discretion. This will prevent pretending that employees of the same category have the same gross wage and camouflaging differences through additional components. Penalties are high, which is precisely why a well-structured remuneration system is necessary. Do not forget that the system is uncompromising: reversed burden of proof, retrospective payment of the difference in remuneration, and penalties.<\/p>\n\n\n\n

    Ako v\u00e1m vieme pom\u00f4c\u0165 my, ako advok\u00e1ti,\naby ste splnili po\u017eiadavky nov\u00e9ho z\u00e1kona o odme\u0148ovan\u00ed ?<\/h3>\n\n\n\n

    The transition to new legislation presents a complex legal and administrative challenge for many companies. We provide our clients with:<\/p>\n\n\n\n

    • Pr\u00e1vny audit\nodme\u0148ovania:<\/strong> Identifik\u00e1cia\nrizikov\u00fdch 5 % rozdielov a nastavenie ich objekt\u00edvnych od\u00f4vodnen\u00ed.<\/li>
    • Rev\u00edzia\ndokument\u00e1cie:<\/strong> \u00daprava\npracovn\u00fdch zml\u00fav, intern\u00fdch mzdov\u00fdch predpisov a GDPR z\u00e1znamov.<\/li>
    • Metodika a\nreporting:<\/strong> Pomoc pri\nkategoriz\u00e1cii poz\u00edci\u00ed pod\u013ea hodnoty pr\u00e1ce a vypracovan\u00ed spr\u00e1v pre ministerstvo.<\/li>
    • Zastupovanie v\nsporoch:<\/strong> Obrana\nzamestn\u00e1vate\u013ea pri kontrol\u00e1ch in\u0161pekcie pr\u00e1ce alebo \u017ealob\u00e1ch o n\u00e1hradu ujmy .<\/li><\/ul>\n\n\n\n
      Checklist<\/strong><\/td>\u2713<\/td>\u2716<\/td><\/tr>
      Until 31 July 2026<\/strong> <\/td><\/td><\/td><\/tr>
      Implement a pay structure based on objective, gender-neutral criteria <\/td><\/td><\/td><\/tr>
      Define 4 rating factors: complexity, responsibility, effort, working conditions <\/td><\/td><\/td><\/tr>
      Include soft skills in the salary structure <\/td><\/td><\/td><\/tr>
      Correctly classify positions into job difficulty grades <\/td><\/td><\/td><\/tr>
      Recruitment \u2013 from 7 June 2026<\/strong> <\/td><\/td><\/td><\/tr>
      Advertisements: gender-neutral + state starting salary or range <\/td><\/td><\/td><\/tr>
      Do not ask applicants about their previous salary (prohibited by law) <\/td><\/td><\/td><\/tr>
      Continuously<\/strong> <\/td><\/td><\/td><\/tr>
      Inform employees annually about their entitlement to wage information <\/td><\/td><\/td><\/tr>
      Document the reasons for pay differences exceeding 5 % <\/td><\/td><\/td><\/tr>
      Reporting (100+ employees)<\/strong> <\/td><\/td><\/td><\/tr>
      250 a viac zamestnancov: spr\u00e1va pre Ministerstvo pr\u00e1ce do 7. j\u00fana 2027 – ka\u017edoro\u010dne<\/td><\/td><\/td><\/tr>
      150+ zamestnancov: spr\u00e1va pre Ministerstvo pr\u00e1ce do 7. j\u00fana 2027 – ka\u017ed\u00e9 tri roky <\/td><\/td><\/td><\/tr>
      100\u2013149 zamestnancov: spr\u00e1va pre Ministerstvo pr\u00e1ce do 7. j\u00fana 2031 – ka\u017ed\u00e9 tri roky <\/td><\/td><\/td><\/tr>
      99 employees or fewer: on a voluntary basis<\/td><\/td><\/td><\/tr><\/tbody><\/table>","protected":false},"excerpt":{"rendered":"

      Nov\u00fd z\u00e1kon o rovnakom odme\u0148ovan\u00ed mu\u017eov a \u017eien (\u010falej len \u201eZ\u00e1kon\u201c) transponuje eur\u00f3psku smernicu 2023\/970 a jeho cie\u013eom je nahradi\u0165 neposta\u010duj\u00facu pr\u00e1vnu \u00fapravu funk\u010dn\u00fdm syst\u00e9mom mzdovej transparentnosti a efekt\u00edvnym vym\u00e1han\u00edm pr\u00e1v. Jedn\u00fdm z k\u013e\u00fa\u010dov\u00fdch kontroln\u00fdch mechanizmov je pravidlo 5 % . Mzdov\u00fd audit a pravidlo 5 % V nadv\u00e4znosti na nov\u00fd z\u00e1kon o odme\u0148ovan\u00ed predstavuje pravidlo 5 % […]<\/p>\n","protected":false},"author":2,"featured_media":2260,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[87,88,89,90,86],"class_list":["post-2137","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-sk","tag-exekutor","tag-mzdovy-audit","tag-odmena","tag-vypoved","tag-zamestnanie"],"_links":{"self":[{"href":"https:\/\/aliancia.goodtoknow.sk\/en\/wp-json\/wp\/v2\/posts\/2137","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/aliancia.goodtoknow.sk\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/aliancia.goodtoknow.sk\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/aliancia.goodtoknow.sk\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/aliancia.goodtoknow.sk\/en\/wp-json\/wp\/v2\/comments?post=2137"}],"version-history":[{"count":1,"href":"https:\/\/aliancia.goodtoknow.sk\/en\/wp-json\/wp\/v2\/posts\/2137\/revisions"}],"predecessor-version":[{"id":2261,"href":"https:\/\/aliancia.goodtoknow.sk\/en\/wp-json\/wp\/v2\/posts\/2137\/revisions\/2261"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/aliancia.goodtoknow.sk\/en\/wp-json\/wp\/v2\/media\/2260"}],"wp:attachment":[{"href":"https:\/\/aliancia.goodtoknow.sk\/en\/wp-json\/wp\/v2\/media?parent=2137"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/aliancia.goodtoknow.sk\/en\/wp-json\/wp\/v2\/categories?post=2137"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/aliancia.goodtoknow.sk\/en\/wp-json\/wp\/v2\/tags?post=2137"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}