{"id":255963,"date":"2026-08-20T17:10:00","date_gmt":"2026-08-20T15:10:00","guid":{"rendered":"https:\/\/highgate.sk\/?p=255963"},"modified":"2026-08-24T14:42:33","modified_gmt":"2026-08-24T12:42:33","slug":"the-svarc-system-in-slovakia-when-can-a-self-employed-person-truly-be-considered-a-contractor","status":"publish","type":"post","link":"https:\/\/highgate.sk\/en\/the-svarc-system-in-slovakia-when-can-a-self-employed-person-truly-be-considered-a-contractor\/","title":{"rendered":"The “\u0160varc” System in Slovakia: When Can a Self-Employed Person Truly Be Considered a Contractor?"},"content":{"rendered":"\n

It must be<\/strong>be<\/strong> A salesperson at a shopping center to employees? Or m <\/strong>or<\/strong>be under<\/strong>to<\/strong>to<\/strong>circumstances<\/strong>circumstances<\/strong>under<\/strong> function<\/strong>function<\/strong> As a contractor? The line between z <\/strong>\u00e1<\/strong>suspended pr<\/strong>\u00e1<\/strong>cou and legit<\/strong>\u00ed<\/strong>my contractor<\/strong>\u00fd<\/strong>m m<\/strong>\u0165<\/strong>which, in theory, may be unambiguous<\/strong>No.<\/strong>n<\/strong>more precise<\/strong>legible<\/strong>, how to…<\/strong>\u00f4\u017e<\/strong>whether<\/strong>\u0165<\/strong>. It would be necessary to<\/strong>However, it must be equipped with<\/strong>. In the event of non-compliance…<\/strong>\u00e1<\/strong>internal settings<\/strong>\u00ed<\/strong> cooperation<\/strong>\u00e1<\/strong>because, in fact, m<\/strong>\u00f4\u017e<\/strong>in finance<\/strong>No.<\/strong>n<\/strong>\u00e9<\/strong> d<\/strong>\u00f4<\/strong>results in v<\/strong>\u00e4<\/strong>No.<\/strong>\u0161<\/strong>after<\/strong>No.<\/strong>those contractors will achieve<\/strong>\u0165<\/strong> and<\/strong>\u017e<\/strong> mili<\/strong>Oh<\/strong>Nov<\/strong>\u00e9<\/strong> amounts.<\/strong><\/p>\n\n

The \u0160varc system is currently one of the topics causing growing uncertainty in the business community. Peter Varga and Tom\u00e1\u0161 Demo therefore addressed it in the latest episode of Highgate Talks. This is also the fourth podcast in a series through which we are gradually exploring the topics of the November conference , \u201cWhy and How to Stay in Slovakia?\u201d<\/a> <\/p>\n\n

At Highgate Group, we have long been addressing the issue of the \u201c\u0160varc system\u201d\u2014from legal and tax perspectives, as well as in terms of how companies operate in practice. In fact, real-world experience shows that the simple rule of thumb\u2014\u201ca sole proprietor or limited liability company (s.r.o.) instead of an employee = the \u2018\u0160varc system\u2019\u201d\u2014may not adequately reflect the complexity of the issue. <\/p>\n\n

It must be<\/strong><\/strong> a salesperson in a shopping center be an employee?<\/strong><\/h2>\n\n

One example Peter Varga has recently used to illustrate the distinction between employment and a contractor relationship is that of a salesperson in a shopping center. At first glance, one might conclude that a person working in a specific store must, by the nature of their work, be an employee. <\/p>\n\n

According to Peter Varga, however, even a situation like this may not necessarily be black and white. In his recent expert presentations at various forums, he has sought to demonstrate under what circumstances such a person can be a contractor. <\/p>\n\n

What matters most is the specific nature of the relationship and how the collaboration actually works in practice. For example, there may be a difference between a situation where a company unilaterally dictates when an employee must work and a situation where the company asks the employee when they are available to provide services. It may also be significant whether the contractor operates through their own limited liability company (s.r.o.) and what legal and economic reasons underlie this arrangement. <\/p>\n\n

The broader social and economic context is also important here. The rules governing dependent employment were developed under specific labor market conditions. Today\u2019s situation may be significantly different, and therefore, in our view, current economic realities cannot be completely ignored when interpreting the law. <\/p>\n\n

We explored these very questions on our Highgate Talks #50, which was dedicated to the \u201c\u0160varc system.\u201d In the podcast, Peter Varga and Tom\u00e1\u0161 Demo shared their different perspectives, showing that the line between legitimate contracting and illegal employment remains a significant issue in practice. Listen to the full podcast here:<\/a> <\/p>\n\n

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