The basic definition of the third sector comes from the sectoral division of the Slovak economy. The sectoral breakdown of the economy operates with concepts such as the public sector, the private sector, and the third sector(1). Civil society represents the third sector of society that exists alongside the state and the market. The third sector is a commonly used term for all non-governmental organizations in the Slovak Republic. Their legal form may vary. This sector is characterized by the existence of organizations that have a formal structure, non-state character, do not aim to make a profit, are independent, operate on a self-governing basis and are voluntary. The existence of non-governmental organizations and their participation in the life of society characterizes every civil society. One type of such organizations are non-profit organizations, the scope of which is regulated by the Act no. 213/1997 Coll. on Non-profit Organizations Providing Services of General Interest, as amended. They represent non-governmental non-profit organizations operating in civil society. The register of these legal entities operating in the territory of the Slovak Republic is provided by the Ministry of the Interior of the Slovak Republic. The aim of this paper is to point out the importance of the existence and scope of non-profit organizations in civil society, to analyze the legal forms of their functioning, through analysis of current legislation, available literary sources with emphasis on analysis of development and employment in non-profit organizations providing public services in the territory of the Slovak Republic in the defined period from 2016 to 2018. According to the latest available data as of 31 December 2018(2), there were 66 926 non-profit organizations registered and operating in the Slovak Republic, employing an average of 39 706 employees, while there were 3 272 of non-profit organizations providing services of general interest. The system of remuneration of employees of non-profit organizations is regulated by legislation in two ways. If the non-profit organization is not established by law, municipality, higher territorial unit or state, then it is possible to apply Act no. 311/2001 Coll. Labor Code as amended. Otherwise, if the nonprofit organization is established by law, wich means that the employee performs work in accordance with the law in the public interest, the procedure for his remuneration is in accordance with the Act no. 553/2003 Coll. on Remuneration of Certain Employees in the Performance of Work in the Public Interest and on Amendments to Certain Acts, as amended.
- civil society
- third sector
- non-governmental organizations
- non-profit organizations