Onboarding a new employee: the employer’s obligations

Taking on a new colleague is more than just signing a contract. A new employee’s start comes with a series of obligations towards the authorities, the insurance institutions and the employee themselves, which must be met within precise deadlines. Well-handled onboarding protects the company from penalties and gives the new employee the certainty that everything is in order and that their insurance and wage are set up correctly from day one.

Before the start date and signing the contract

Before work begins, the employer must conclude a written employment contract containing all the statutory particulars and acquaint the employee with the working conditions. This also includes an induction briefing on safety regulations and a pre-employment medical examination if the nature of the position or the legislation requires it.

• a written employment contract before the start,
• acquainting the employee with the working conditions,
• induction training in occupational health and safety (BOZP),
• a medical examination where applicable.

Registration with the insurance institutions

A key obligation is to register the employee in time with the Social Insurance Agency (Sociálna poisťovňa) and with the relevant health insurance company. Registration with the Social Insurance Agency must take place before the employee begins work, that is, before they actually start. The deadlines are strict and failure to meet them is penalised, so always check the specific dates and observe them rigorously every time someone starts.

Tax and payroll formalities

When starting, the employee usually signs a declaration to claim the non-taxable portion of the tax base (NČZD) and the tax bonus, if they are claiming them. The employer opens a payroll record, records the necessary personal and payroll data and sets up the wage according to the contract. Data entered correctly right from the start prevent later corrections and discrepancies in pay.

Records and internal documents

The employer keeps a personnel file, records attendance and processes personal data in accordance with the data protection rules. It is advisable to have a clear, documented onboarding procedure that ensures no step is forgotten.

1. conclude the contract and open a personnel file,
2. register the employee with the insurance institutions within the deadline,
3. arrange the training and the medical examination,
4. set up the wage and handle the tax formalities.

Why getting it right matters

A missed registration deadline or a missing document can expose the company to fines and unnecessary complications. Professional payroll and HR administration ensures that a new employee’s start goes smoothly, on time and in full compliance with the law.

The probationary period and the first weeks

Starting a job usually involves agreeing a probationary period, which gives both parties room to check their mutual expectations. It must be agreed in writing no later than when the employment begins, and its maximum length is limited by law. During the first weeks it is important to train the employee properly, familiarise them with the internal rules and integrate them into the team, which reduces the risk of an early departure. From a payroll point of view, you need to make sure the first pay is processed correctly and on time, including any pro rata amounts for an incomplete month. A well-handled start therefore helps not only to meet the statutory obligations but also to create a positive first impression, which will influence whether the employee stays with the company. A clear list of tasks and responsibilities for the first days helps ensure that no administrative or organisational obligation is forgotten and that the new colleague feels welcome from the start.

Want to keep onboarding and payroll under control? The Bilvao team will set up your entire employee onboarding process for you.

Related articles: Social fund: creation and use, Home office and how to set it out in the employment contract, Employee benefits and their tax treatment.

Frequently asked questions

When do I have to register an employee with the Social Insurance Agency?

Registration must take place before the employee begins work. The deadlines are strict and failure to meet them is penalised, so always check the specific date and observe it every time someone starts.

What documents does an employee sign when starting?

Mainly the employment contract and, as a rule, the declaration to claim the non-taxable portion and the tax bonus. This may be supplemented by a personal questionnaire and an acknowledgement of the regulations. The scope depends on the specific position and the employee’s situation.