Seasonal work: rules and contributions

Seasonal work helps companies cope with periods of sudden peaks in demand, typically in agriculture, tourism or hospitality. Employing people for the season, however, has its own rules and its own specifics when it comes to social and health insurance contributions. Recruiting large numbers of people for a short period also means a build-up of administration that has to be handled quickly and without errors. A well-prepared employer therefore saves not only money but also a great deal of stress during the busiest weeks. In this article we explain how to set up seasonal work correctly and what to keep in mind.

What counts as seasonal work

Seasonal work is an activity tied to a certain period of the year that recurs every year depending on the change of seasons or on the nature of the sector. Typical examples are harvesting, work in tourism businesses, or operations with a summer or winter season.

Forms of seasonal employment

Seasonal workers can be employed in several ways. The choice depends on the expected scope of the work and its duration.

• fixed-term employment
• an agreement to perform work (dohoda o vykonaní práce) or an agreement on work activity (dohoda o pracovnej činnosti)
• special regimes for selected seasonal sectors

Contributions for seasonal work

The contribution burden of seasonal work depends on the chosen form of employment. For some types of seasonal activity, special rules or deductible amounts that reduce contributions may apply. As these rules and thresholds change regularly, always check the current conditions before the season starts.

• check the contribution regime for the form of employment
• take any deductible amounts into account
• register employees with the insurance institutions in time

Working time and wages in the season

The rules on working time, breaks and the minimum wage apply to seasonal work too. During the peak period, it is common to schedule work unevenly, which must be recorded and paid correctly. Overtime and work on public holidays or at night carry entitlement to statutory supplements.

Administration and record-keeping

Companies that recruit seasonally face increased administration within a short time. We recommend preparing contracts, registrations and attendance records before the season begins. Good organisation reduces the risk of errors when large numbers of employees start and leave.

Rights of seasonal employees

Even though the employment is temporary, seasonal workers have their rights. These include entitlement to a proportionate part of annual leave, to breaks, to a safe working environment and to supplements for work in difficult conditions. The short duration of the employment does not mean these entitlements can be circumvented. Seasonal work is also often combined with accommodation or transport provided by the employer, and these benefits have their own tax and contribution treatment as well. The company should therefore be clear about what the employee is entitled to by law and what it provides over and above that as a benefit.

How to prepare for the season

Successful seasonal work rests on a good plan and correctly drawn-up contracts. Before the peak, check the contribution conditions, prepare the paperwork and set up record-keeping. Our payroll specialists will help you handle mass registrations and payroll processing without unnecessary stress, so that during the season you can devote yourself fully to your customers rather than to lengthy paperwork with the authorities in the busiest period of the year.

Related articles: Health and safety at work: the employer’s basic obligations, Employing minors and students, GDPR when processing employee data.

Frequently asked questions

What is the best way to employ seasonal workers?

It depends on the scope and duration of the work. For shorter jobs, agreements are suitable; for longer assignments, fixed-term employment. Some seasonal sectors have special regimes. Check the current conditions and the advantages of the individual forms.

Are contributions lower for seasonal work?

For some types of seasonal activity, special rules or deductible amounts that reduce contributions may apply. However, this is not an automatic rule. Check the current contribution conditions before the season, as they change regularly.