《刑法》第 213 条将私营和公共部门的贪污行为定为刑事罪。不过，要根据该条规定起诉个人，当事人所贪污的金额必须达到规定的最低数额。在斯洛伐克，贪污不被认为是与腐败有关的犯罪，因此，由警方和一般检察院而不是上文所概述的专门的反腐败机构处理。
Section 213 of the Criminal Code criminalizes embezzlement in both the private and the public sector. However, in order for an individual to be prosecuted under this provision they must have embezzled above a specified minimum amount. Embezzlement is not considered a corruption-related offence in Slovakia and is consequently dealt with by the police and General Prosecution office rather than the specialized anti-corruption bodies outlined above.