<img alt="" src="https://secure.intelligentcloudforesight.com/779425.png" style="display:none;">
Skip to content

Hiring in Slovenia

Hiring employees compliantly in Slovenia means doing it yourself or using an Employer of Record like Global Expansion. You should be careful using independent contractor agreements in Slovenia so that you don’t run afoul of employment laws. To hire an employee compliantly and offer them mandatory benefits and compliant agreements, you can:

(a) Establish your own new legal entity, banking, accounting and payroll service in Slovenia; or

(b) use an Employer of Record like Global Expansion who can handle all of the details for you.

Need assistance hiring in Slovenia? Contact us about our International EOR  Service

Labor Laws in Slovenia

Employee Probation Period

  • The employer can set a probationary period in the employment contract of up to 6 months

Annual Leave in Slovenia

  • Employees are generally entitled to four weeks of paid annual leave. 
  • Workers over the age of 55, the disabled, and caretakers are eligible for at least an additional three days leave, depending on the collective agreement.
New call-to-action

Holidays in Slovenia

New Year’s Day 1st January
Prešeren Day 8th February
Easter Monday 13th April
Day of Uprising Against Occupation 27th April
May Day 1st May
Statehood Day 25th June
Assumption Day 15th August
Reformation Day 31st October
All Saints’ Day 1st November
Christmas Day 25th December
Independence Day 26th December

 

Onboard employees in days, anywhere in the world

Maternity Leave Slovenia

  • Female employees are generally entitled to 105 days of paid maternity leave, which must start 28 days prior to the expected delivery date, if:
    • she has been insured at least one day prior to beginning the leave

      or

    • the contributions to parental protection insurance have been made for a period of at least 12 months in the last three years prior to claiming the leave.
  • The employee’s maternity pay is based on an average of her salary, but must be at least 55% of Slovenia’s minimum net monthly wage.

Paternity Leave Slovenia

  • Fathers are entitled to 30 days of paternity leave
  • The employee’s paid paternity leave is based on an average of the employee’s salary, but it must be more than 55% of Slovenia’s minimum net monthly wage. 
  • The paid leave cannot exceed two times the average monthly Slovenian salary per month.

Sick Leave in Slovenia

  • The employer shall pay wage compensation from its own funds in cases of the workers' inability to work due to an illness or injury which is not related to work for up to 30 days working days for individual absence from work but not more than 120 working days in a calendar year.
  • In cases of a worker's inability to work due to occupational disease or injury at work the employer shall pay the worker wage compensation from their own funds for up to 30 working days for each individual absence from work.
  • In case of a longer absence from work, the employer shall pay wage compensation to the debit of health insurance.

Working Hours in Slovenia

  • The standard work week in Slovenia consists of up to 8 hours per day, 40 hours per week.

Overtime in Slovenia

  • Working hours may not exceed 48 hours per week including overtime.  
  • Overtime generally should not exceed 8 hours per week, 20 hours per month, or 170 hours per year.

Termination of Employment in Slovenia

Modes of termination of a contract include the following:

  • upon the expiry of the period for which it was concluded
  • upon the death of the worker or the employer – i.e. a natural person
  • by agreement
  • by an ordinary (with notice period) or extraordinary (without notice period) cancellation
  • by a court judgment;
  • under the law itself in cases stipulated by the ERA; and
  • in other cases, stipulated by the ERA.
  • There are different procedures depending on the reason of termination (ordinary, extraordinary, by agreement).
  • While the worker may ordinarily terminate his or her employment contract without stating the grounds, the employer may only terminate an employee’s contract if a justified reason exists for ordinary termination.
  • The worker and the employer may extraordinarily cancel the employment contract for reasons stipulated in the ERA.
  • The length of a notice period depends upon the seniority level
  • Employers must pay severance pay stipulated by the law.

Notice Period in Slovenia

  • A notice period of 7 days must be provided if an employee is terminated during the probationary period.
  • If the employment contract is terminated by the employer due to business reasons, the minimum period of notice shall be: -
    • 30 days if the worker's period of service with the employer is less than five years
    • 45 days if the worker's period of service with the employer is at least five years
    • 75 days if the worker's period of service with the employer is at least 15 years
    • 150 days if the worker's period of service with the employer is at least 25 years
  • If the employment contract is terminated by the employer due to reasons of incapacity, the minimum period of notice shall be: -
    • 30 days if the worker's period of service with the employer is less than five years
    • 45 days if the worker's period of service with the employer is at least five years
    • 60 days if the worker's period of service with the employer is at least 15 years
    • 120 days if the worker's period of service with the employer is at least 25 years

Severance in Slovenia

  • If an employee is dismissed for business reasons or as a result of incompetence, they are entitled to severance pay in the following amounts:
    • 1/5th of the employee’s basic monthly salary for each year of service if employed for at least 1 year or up to 10 years.
    • 1/4th of the employee’s basic monthly salary for each year of service if employed for more than 10 years and up to 20 years.
    • 1/3rd of the employee’s basic monthly salary for each year of service if employed for more than 20 years
    • There is severance pay limit of 10 times the employee’s basic monthly salary stipulated by law. Severance pay for fixed-term contracts may also apply.

Slovenia Salary and Wages

Start your Global Expansion

13th / 14th Month Salary in Slovenia

  • Yes
  • There is no statutory requirement to pay the 13th or 14th month salary.
  • However it is common for employees to pay the 13th month.
  • For some employers the Christmas bonus is different from the 13th month and they pay the Christmas bonus based on performance.
New call-to-action

Income Tax in Slovenia

  • Residents are subject to income tax on their worldwide income. Nonresidents are subject to income tax on income from sources in Slovenia.
  •  Employment income and income from the performance of services and business income are considered to be derived from sources in Slovenia if the employment, services and business are carried out in Slovenia. 
  • In addition, income is deemed to be derived from a source in Slovenia if it is paid or borne by a Slovenian tax resident.
  • Employment income includes all income that a person receives from the employer or other person with respect to either past or present employment. Employment income includes salary, holiday bonus, fringe benefits and directors’ fees. 
  • Benefits provided to family members of employees are considered to be employees’ benefits
  • Business income includes income derived from performance of business activities and income from individual business transactions. 
  • Taxable business income is the difference between gross business income and the expenses necessary to generate business income.
  • Tax rates for 2023 are given below:

Taxable base (EUR)

Tax on column 1 (EUR)

Tax on excess (%)

Over

Not over

 

 
0 8,755 0 16
8,755 25,750 1,400.8 26
25,750 51,500 5,819.5 33
51,500 74,160 14,317 39
74,160 And above 23,154.4 50
Tap the world's talent pool

Social Security in Slovenia

  • Slovenia imposes social security taxes to cover health insurance, pension and disability insurance, and unemployment insurance. 
  • Each month, employers and employees contribute amounts equal to the percentages of salary shown in the table below.
  •  No ceiling applies to the amount of salary subject to the contributions.

Type of contribution

Employer (%)

Employee (%)

Total (%)

Pension and disability

insurance

8.85

15.5

24.35

Health insurance

6.56

6.36

12.92

Unemployment insurance

0.06

0.14

0.2

Injury at work

0

0.53

0.53

Parental

 insurance

0.1

0.1

0.2

Total

16.1

22.1

38.2

  • Self-employed persons must pay all of the above contributions, unless they are also employees. The tax base for the contributions is 70% of the profit generated by the business. 
  • Contributions for health insurance and pension and disability insurance are also levied on contract workers. 
  • For contract workers, the rates of health insurance contributions are 6.36% of earned income for employees and 0.53% of earned income for employers. 
  • The contributions for pension and disability are 15.5% of earned income for employees who are not covered by pension and health insurance and 8.85% of earned income for employers.
  • Employees who are already covered by pension and health insurance does not need to make contributions for pension and disability

Immigration Slovenia

  • Citizens of the EU do not need single permits to work in Slovenia. 
  • However, the foreign entity must register them at the National Employment Office, specifying where and over what time period the individual will be working. 
  • Employers from EU member states must register job positions at the employment office for persons who are seconded to a subsidiary or branch office in Slovenia. 
  • No single permits are required for such persons, but such work needs to be registered at the Employment Service of Slovenia. 
  • If a foreigner is not from an EU member state, he or she must obtain a single permit. 
  • Foreigners need a single permit for residing and working in Slovenia if any of the following applies:
  • They wish to reside and be employed or perform work, including as self-employed persons. 
  • They are either posted or transferred to work in Slovenia or perform seasonal work in Slovenia for longer than 90 days. 
  • A single application is filed for obtaining such permit, which means that it is not necessary to first obtain a work permit. 
  • However, work permits must be obtained for Bosnia and Herzegovina citizens and for seasonal farm workers who are working up to 90 days. 
  • The initial single permit, which needs to be obtained before entering Slovenia, is issued for the duration of the employment or work contract, but not for longer than one year and can be extended for a maximum of two years if the foreigner and their employer apply for an extension of the single permit by the appropriate time. It can be extended under the same conditions that apply to its issuance.
  • The single residence and work permit is issued by the administrative office with the consent of the Employment Service of Slovenia. 
  • The permit is issued in residence permit card form, on which it is specifically noted that it is the single permit. 
  • A foreigner, his or her employer, or its authorized person may file for an application for the single permit. 
  • The single permit application needs to be accompanied by supporting documents proving that the requirements for both residence and employment are met (that is, a foreigner must have a passport with a validity that exceeds the intended residence in Slovenia by at least three months, sufficient funds and adequate health insurance, as well as supporting documents required for a particular type of employment or work (for example, an employment contract or a certificate). 
  • Under the procedure for issuing the single permit, the administrative office obtains data on compulsory health insurance if the foreigner’s compulsory health insurance is in Slovenia and data on criminal and minor offenses’ records kept in Slovenia. 
  • If the criminal and minor offences’ records are not available in Slovenia, they should be provided by the foreigner. 
  • A foreign national who establishes a company in Slovenia and intends to run the business as a founder must obtain a personal single permit for self-employment before registering the company. 
  • The EU Blue Card is introduced for highly qualified employee migrants and entitles its holder to reside and work in the territory of an EU member state. 
  • Workers that are seconded to work in Slovenia must be employed by the seconding company for at least one year before the secondment. 
  • This applies to all types of secondments, such as cross border services, movement within a group of companies and seasonal work. 
Need assistance hiring in Slovenia? Contact us about our International EOR  Service

Type of Visa/Permit

Documentation

Validity

Eligibility

Single Permit
  • Valid Passport
  • Proof of sufficient funds
  • Health insurance
  • Employment contract
  • Criminal record
1 year (can be extended to 2 years)
  • Foreigners who wish to seek employment in Slovenia including those who are self employed
EU Blue Card
  • Valid passport
  • Bachelors or Master’s degree
  • Proof of health insurance
  • Valid residence permit or a national long-term visa
2 years

  • High skilled workers
  • A valid work contract or binding job offer for highly qualified employment with a duration of at least 1 year
  • The gross annual salary resulting from the monthly or annual salary specified in the work contract or binding job offer must be equal to or higher than the at least 1.5 times the average gross annual salary State
  • For 2015, Slovenia set the minimum salary threshold at: 28 006 EUR.
Onboard employees in days, anywhere in the world

Value Added Tax (VAT) in Slovenia

  • A standard VAT rate of 22% applies to all taxed supplies.
  • A reduced VAT rate of 9.5% generally applies to foodstuffs, live animals, seeds, plants, water supplies, medicines, medical equipment, transport of passengers, books, admission fees, royalties for writers and performers, certain works of art, certain residential properties, renovation of residential properties, cleaning of residential properties, hotel accommodation, use of sport facilities, burial and cremation services, public hygiene services, minor repairs of bicycles, shoes and clothing, domestic care services, hairdressing services, and supply of flowers.
  • As of 1 January 2020, a super-reduced VAT rate of 5% applies for the supply of books and newspapers, in physical or e-form.

VAT

Standard Rate

Group 1083

22%

Reduced Rate Group 1083 9.5%
Reduced Rate Group 1083 5%
New call-to-action

Mandatory Benefits in Slovenia

  • These are benefits as stipulated by law
  • These include probationary period, public holidays, annual leave, sick leave, maternity leave, paternity leave, notice period, severance pay.
  • Statutory benefits also include social security benefits
Tap the world's talent pool

Mandatory Benefits overview

  • Probationary period

  • Annual Leave

  • Public Holidays

  • Sick Leave

  • Maternity Leave

  • Paternity Leave

  • Notice Period

  • Severance Pay

  • Social Security Benefits

Payments And Invoicing

  • The tax year in Slovenia is the calendar year
  • Advance tax payments are usually made on a monthly basis; these are withheld by employers when the salary is paid. If a resident receives salary from a foreign entity, monthly tax return should be filed within 15 days after the income is received. 
  • On the basis of a tax return filed, the tax authorities issue monthly tax assessment. 
  • Advance tax payments are offset against the annual tax liability.
  • The tax is usually payable within 30 days after receipt of the tax assessment. 
  • The tax authorities have until 31 October of the year following the tax year to issue the annual tax assessment. 
  • A rental income tax return must be filed by 28 February of the year following the tax year.
  • Interest received from abroad must be declared to the tax authorities by 28 February of the year following the calendar year. 
  • Capital gains must be reported by 28 February of the year following the calendar year. 
  • A dividend tax return must be filed by 28 February of the year following the calendar year.

Payroll Accrual in Slovenia

Country Accruals Additional Information

Pension and disability insurance  8.85%
Health Insurance 6.56%
Unemployment insurance 0.06%
Injury at work 0.53%
Parental insurance 0.10%
Vacations 9.04%
Dont lose your competitive advantage

Description

Screenshot_12 (1)

Payroll Accruals Additional Information

 

 

Employment Accruals

Annual Leave Employees are generally entitled to four weeks of paid annual leave. This equals 7.69% (4/52 weeks) of annual income
Maternity Leave Female employees are generally entitled to 105 days of paid maternity leave, which must start 28 days prior to the expected delivery date  This equals 28.7% (105/365 days) of annual income
Paternity Leave Fathers are entitled to 30 days of paternity leave. The employee’s paid paternity leave is based on an average of the employee’s salary, but it must be more than 55% of Slovenia’s minimum net monthly wage. This equals 8.22% (30/365 days) of annual income
Sick Leave Workers who present a medical certificate are generally entitled to unlimited time of for illness or injury.
If the absence is not due to a work related illness or injury, the employee is entitled to 80% of his/her prior month’s salary.
If the absence is due to work, the employee is entitled to receive 100% of his/her pay, based on the average salary from the prior three months.
The employer pays for the leave for the first 30 work days. The state generally pays the leave from then on.
This equals 8.22% (30/365 days) of annual income
Overtime Working hours may not exceed 48 hours per week including overtime.
Overtime generally should not exceed 8 hours per week, 20 hours per month, or 170 hours per year.
Normal hourly rate is around 12 EUR. Overtime is paid at an additional 6 EUR
Severance If an employee is dismissed for business reasons or as a result of incompetence, they are entitled to severance pay in the following amounts:
  • 1/5th of the employee’s basic monthly salary for each year of service if employed for at least 1 year or up to 10 years.
  • 1/4th of the employee’s basic monthly salary for each year of service if employed for more than 10 years and up to 20 years.
  • 1/3rd of the employee’s basic monthly salary for each year of service if employed for more than 20 years
  • There is severance pay limit of 10 times the employee’s basic monthly salary stipulated by law. Severance pay for fixed-term contracts may also apply.
Contributions to severance indemnity fund equal 8% of monthly salary. This should be multiplied by 12 to calculate yearly contribution.
Social Security Total employer contributions are equal to 16.1%. This equals 16.1% of annual income

Accrued Benefits in Slovenia

Christmas Bonus %

Based on one month bonus (not mandatory)

8.33%
Christmas Bonus Over Vacations % 0%
Severance per Year%

Based on one year of service (1/5th of monthly salary)

1.66%
Vacations %

Employees are normally entitled to 20 days of annual holiday leave each year (5.49% of annual salary)

5.49%
Of annual
salary
Notice %

Employees are entitled to 15 days of notice after one year of service (4.28% of annual salary)

4.28% of annual salary
Christmas Bonus Over Notifications % 0%
Vacations Plus %

* Note , jubilee bonus might be payable depending on tenure

 

Total percentage of Salary (yearly)

The total employment accruals as a percentage of salary per anum are equal to 19.76%

19.76%

Why use Global Expansion to hire in Slovenia

Establishing a branch office or subsidiary in Slovenia can be time-consuming, expensive and complex. With such a robust labor market in place, one must pay great attention to detail when structuring employment because Slovenia labor laws are complex.

The company also has a responsibility to comply with specific employment practices dictated by Slovenia law to maintain its good standing as an equal opportunity employer.

Global Expansion makes it easy for you to expand into Slovenia. We'll help you hire your candidate of choice, handle HR matters and payroll, and ensure that you comply with local laws without the burden of setting up a foreign branch office or subsidiary. In addition, you'll have complete control and direction over your employees.

We enable you to stay in control of everything. Our Slovenia Global Professional Employer Organization (PEO) and Employer of Record (EOR) solution provides you with peace of mind to focus on running your company and the security to enter new markets.

 

New call-to-action

Ready to hire anywhere in the world?

Grow your team the right way with
Global Expansion.

Request a Proposal