There has been significant growth of employment in Slovakia over recent years. We focus on development of employees, whose salaries are less than the official minimum wage. We will categorize these employees based on age, region, other source income (mainly pensions and other sources of working income like self employment or working agreements) and duration of such employment (whether person is below minimum wage for one month or 12 months a year). The main result of this article is, that minimum wage non-compliance is higher than 4 %, since the number of employees which are below minimum wage for 12 months a year and do not have any other source of income increased is 4 % in 2019, with some regions reaching 8 %. Overall, 13 % of salaries in 2019 was below minimum wage, while in 2012 it was 7.6 %. After comparison with other data sources, we conclude that this increase is caused by minimum wage non-compliance, fictional part time jobs and tax evasion.

ISBN: 978-80-7676-043-1, autor Michal Páleník, publikované 2020, z konferencie Business environment horizons : proceedings of the international scientific conference

Minimum Wage non Compliance: Case Slovakia 2019