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The Act on Illegal Work and Illegal Employment defines illegal work as "any kind of a dependent work performed for a legal or a physical person - an entrepreneur - without a proper legal relationship based on an Employment Agreement concluded according to the valid Labour Code, or a work performed by a foreign national who does not have a valid work permit or a temporary residence permit for the purpose of work, if such a permit is required."

The term "illegal employment" therefore means employing a foreign national (1) without the above-mentioned valid permits (if this is required by the law and if an international agreement binding for the Slovak Republic does not specify otherwise); (2) without the proper legal relationship between the employee and employer; or (3) without the employer notifying the Social Insurance Company as requested by the law.

Illegal employment is also when someone acts as an intermediary in employing a person in such a way that is in contradiction with law or relevant regulations. This can also be work outside employment.

However, it is not considered illegal work or illegal employment, when the work for a physical person - an entrepreneur - is performed by a direct family relative (child, parent, grandparent, grandchild, sibling or spouse) as long as they have pensions insurance, are pensioners or students of up to 26 years of age.

More information about the illegal work (in Slovak language) can be found on the website of the Public Service Central Portal "Práca načierno" (Illegal Work).