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Payroll and Benefits Guide Slovenia

Last updated: May 16, 2023

Currency
Euro (EUR)
Employer Taxes
Unknown
Payroll Frequency
Monthly
Employee Costs
22.1%
Capital
Ljubljana
Date Format
dd/mm/yyyy
Fiscal Year
1 January - 31 December
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Contribution

Employer Employer Payroll Contributions
8.85%
Pension & Disability
6.56%
Health Insurance
0.06%
Unemployment
0.53%
Work Injury
0.10%
Parental Care
16.10%*
Total Employment Cost

*The following mandatory allowances must also be given by the employer:

  • Meal Allowance – paid monthly at a rate of up to 7.96 EUR per working day.
  • Transportation allowance (for office workers) – Employees are entitled to receive transportation allowance if commencing to work. This can be settled whether with mileage compensation (0.21 EUR per kilometre) or by settling monthly public transportation cost.
  • Homeworking allowance (for homebased workers) – Mandatory payment for all employees working from home. This compensation amount is exempt from the income tax base up to 2% of employee’s monthly salary. This amount usually varies from 1-5 EUR, depending on employer’s decision.
Employee Employee Payroll Contributions
15.50%
Pension & Disability
6.36%
Health Insurance
0.14%
Unemployment
0.10%
Parental Care
35 EUR/month
Medical Contribution
22.10%+35 EUR/month
Total Employee Cost
Employee Income Tax
16%
0-8,755 EUR
26%
8,755-25,750 EUR
33%
25,750-51,500 EUR
39%
51,500-74,160 EUR
50%
74,160 EUR and above

Employer taxes

Highest
Lowest

Employee taxes

Highest
Lowest

Minimum Wage

General

The minimum wage is 1,253.90 EUR per month.

MINIMUM WAGE (PER MONTH)

Highest
Lowest

Payroll

Payroll Cycle

In Slovenia, the payroll frequency is monthly with the payment of salaries usually made on the last working day of each month.

13th Salary

In Slovenia, a mandatory Holiday allowance is paid by June 30th each year,  it is tax free up to a certain amount (the current maximum non tax amount is approximately 2,200 EUR).  Employers must pay at least the minimum monthly wage for the year, unless the employee was hired during the year, in which case they receive a proportional payment.

In addition, many employers choose to give a 13th-month salary payment in December as a Christmas bonus., though this is optional.

Working Hours

General

The standard working week consists of 40 hours over a five-day working week, including a 30-minute lunch break. To be considered a full-time employee in Slovenia, an employee must work at least 36 hours a week except for employees who work in a particularly dangerous environment who may work fewer than 36 hours.

Overtime

All work more than the standard working hours a week is to be paid as overtime and is regulated by the employment contract/collective agreement. When an employee is requested to work overtime or work on holidays, there are maximums in relation to the number of hours allowed. These maximums are 8 hours per week, 20 hours per month, or 170 hours per year. Maximums may differ for minors, pregnant women, and minors.

All overtime hours in excess of 40 hours a week are paid at an overtime compensation rate; this rate is to be stipulated in the employment contract/collective agreement, though is usually around 150% salary.

An employer must provide written notice of any upcoming overtime.

Leave

Annual Leave (vacation)

Employees are entitled to paid annual leave of at least four weeks (20 working days) in every calendar year regardless of whether they work full-time or part-time. An employee is entitled to this payment after six months of continuous employment, prorated accordingly.

The employer must let the employee take the annual leave entitlement by the end of the current calendar year. The employee must use at least two weeks of annual leave before the end of the current calendar year; the remaining part can be used in agreement with the employer up until 30 June of the following year.

Local labor law defines cases of personal circumstances on the basis of which based on the law itself, the worker is entitled to additional days of annual leave:

  • Length of Service Leave
    • 3-5 years of service: 1 day additional leave
    • 6-10 years of service: 2 days additional leave
    • 11-15 years of service: 4 days additional leave
    • 16-20 years of service: 5 days additional leave
    • 21-25 years of service: 6 days additional leave
  • Workers with a child up to 15 years of age (1 additional day per child).
  • A worker who has not yet reached the age of 18 has the right to an additional seven days of annual leave.
  • Disabled workers with at least 60% physical disability, and workers who care for and protects a child in need of special care and protection, are also entitled for additional leave.

Public Holidays

Public holidays that fall on the weekend are usually lost.

Date Day Holiday Notes
1 Jan 2024 Monday New Year’s Day
2 Jan 2024 Monday New Year’s Holiday
8 Feb 2024 Thursday Prešeren Day
1 Apr 2024 Monday Easter Monday
27 Apr 2024 Monday Resistance Day
1 May 2024 Wednesday Labour Day
2 May 2024 Thursday Labour Day Holiday
25 Jun 2024 Tuesday National Day
15 Aug 2024 Thursday Assumption Day
31 Oct 2024 Thursday Reformation Day
1 Nov 2024 Friday All Saints’ Day
25 Dec 2024 Wednesday Christmas Day
26 Dec 2024 Thursday Independence & Unity Day

Sick Days

Slovenia requires employers to compensate an employee for sick leave for up to 30 days of absence; the amount is stipulated within the employment contract/collective agreement. If an employee is absent due to a work-related illness or accident, the employer should compensate them at 100% of their regular salary. 80% salary is usually paid out for a regular sick leave.
Sick leave in excess of 30 days is to be compensated by Social Security until they are deemed fit to return to work or their employment is terminated.

An employee must provide a medical certificate as soon as possible following sickness.

Maternity Leave

Mothers in Slovenia receive 105 days of paid maternity leave which begins 28 days before the estimated date of birth. An employee must take a minimum of 15 days maternity leave. To be eligible for paid maternity leave, an employee must have made a year’s worth of insurance payments to the Parent Protection Insurance over the three years preceding the pregnancy.

Social Security will compensate the employee based on the amount contributed to the Parent Protection insurance; the benefit will be between 55% of a minimum base salary and twice the average monthly salary in Slovenia.

Paternity Leave

The father/partner is entitled to 75 days of paid paternity leave. The first 15 days must be taken within three months of the child’s birth. The remaining leave can be taken at any time before the child is 8 years old and can be taken on multiple occasions.

Paternity paid is compensated based on the average earnings over the previous year and it may not be lower than 55% of the value of minimum wage for ZUTPG indexation and may not be higher than double the value of the average monthly wage for ZUTPG indexation in Slovenia, (ZUTPG – Act regulating adjustments of transfers to individuals and households in the Republic of Slovenia).

Parental Leave

Slovenia grants each parent 130 days of parental leave to care for a child. This entitlement can increase in the case of multiple/complicated births.

Either the father or the mother can transfer 100 days of their leave to the other to care for their child, making a total of 260 days that can be taken.

Other Leave

In Slovenia, employees are entitled to up to seven days of paid personal leave. This leave is to be used for weddings, births, and bereavement.

Vacation Days
Public Holidays
Highest
Lowest

PAID MATERNITY LEAVE (DAYS)

Highest
Lowest

Termination

Termination Process

The termination process varies according to the employment agreement or collective agreement in place and is based on the type of contract and reason for termination. There are two types of dismissals:

  • Regular dismissal is issued for a business reason (redundancy), worker incompetence, an at-fault reason (misconduct), unfitness to work due to disability, or failed probation period.
  • Extraordinary dismissal is issued for severe scenarios such as criminal offense, declining a transfer and similar breaches.

All dismissals must be presented to the employer in writing, and the employee must be given the opportunity to present a defense. In extraordinary dismissals, the termination must be presented in writing and in person.

Notice Period

The length of the notice period depends on the type of dismissal:

  • Dismissal for business reasons has notice periods dependent on the employee’s length of service:

           -Up to 1 year service = 15 days’ notice

            -1 to 2 years service = 30 days’ notice

            -Above 2 years service = 30 days plus and additional 2 days notice for every additional year of service above two years, up to a maximum of 60 days notice.

  • Dismissal for at fault reasons = 15 days notice.
  • Dismissal for failed probation period = 7 days notice.
  • Extraordinary dismissal = no notice required. However, the employer must still provide termination of the notice within 30 days of the incident that led to the termination.

Severance Pay

For dismissal due to business reasons or employee incompetence, employees are entitled to severance pay based on the employee’s service length:

  • 1-10 years of service receive 1/5 of the employee’s average salary from the previous three months for every year of service.
  • 10-20 years of service receive 1/4 of the average salary from the past three months for every year of service.
  • Over 20 years of service receive 1/3 of the average salary from the past three months for every year of service. However, there is a maximum severance payment limit of ten times the employee’s basic monthly salary.

Severance might also be required in certain cases of termination of Fixed Term contracts, receiving 1/5 of the average monthly salary for the first year of service. An additional amount (which amounts to one-twelfth of the one-fifth of salary calculated for the first year) will then also be added for each extra month of employment above the first year of employment.

Probation Period

In Slovenia, probation periods are outlined in the employee’s employment contract. The probation period can be no more than six months.

VISA

VISA

Work and residence permits are regulated under the Employment, Self-employment, and Work of Foreigners Act, enacted in 2015. The permits are obligatory for all non-EU nationals who wish to be employed in Slovenia. Unless they can be considered for the following exception:

  • Refugees
  • Immediate family members of Slovenian citizens
  • Non-EU nationals with a permit for permanent residence
  • Non-EU nationals who have obtained the status of a long-term resident in another member state of the EU after residing in the Republic of Slovenia for one year
  • Non-EU nationals of Slovenian origin up to the third successive generation

To obtain a long-term work permit, an individual should apply for a single residence permit for work and residence in Slovenia (The Single Permit).
Single permits are issued by the administrative unit (“Upravna enota”) with the consent of the Employment Service of Slovenia (“ESS”) on the basis of the Employment, Self-employment, and Work of Foreigners Act and corresponding regulation.
After applying for The Single Permit, the administrative unit will automatically begin the process of obtaining consent from the Employment Service of Slovenia. An application for The Single Permit may be submitted by a foreigner or by the employer.

VAT

General

The standard VAT rate is 22%.

Stay up to date on payroll & employment law changes

Version History

January 1, 2021
Minimum Wage: Rose to 1024.24 EUR per month.
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Questions & Answers

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Lucia Meloni
Lucia Meloni
3 years ago

is the employer forced to include the Tax relief for dependant children in the payroll, or is it up to the employee to agree to it?

Alex Margolin
Editor
Alex Margolin
3 years ago
Reply to  Lucia Meloni

Hi Lucia,
An employee who wishes to receive the tax allowance for dependent children can claim it monthly by submitting a form to the employer. Alternatively, the employee can submit an annual request to the appropriate tax office. If no request is made, the allowance might not be taken into account. In that case, the employee can file an objection to receive the tax relief.

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Payroll and Benefits Guide in Slovenia

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Payroll and Benefits Guide
in Slovenia

What’s covered in this guide:

  • Employer/employee contributions
  • Minimum wage
  • Working hours
  • Visa requirements

And more...

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Public Holidays Calendar

Slovenia
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ICS
Date Day Holiday Notes
1 Jan 2024 Monday New Year’s Day
2 Jan 2024 Monday New Year’s Holiday
8 Feb 2024 Thursday Prešeren Day
1 Apr 2024 Monday Easter Monday
27 Apr 2024 Monday Resistance Day
1 May 2024 Wednesday Labour Day
2 May 2024 Thursday Labour Day Holiday
25 Jun 2024 Tuesday National Day
15 Aug 2024 Thursday Assumption Day
31 Oct 2024 Thursday Reformation Day
1 Nov 2024 Friday All Saints’ Day
25 Dec 2024 Wednesday Christmas Day
26 Dec 2024 Thursday Independence & Unity Day