Payroll and Benefits Guide - Slovenia

Slovenia
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Currency

Euro (EUR)
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Capital

Ljubljana
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Employer Taxes

16.10%
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Date Format

dd/mm/yyyy
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Fiscal Year

1 Jan – 31 Dec

Fun Facts

Slovenia is a small country in Central Europe, known for its stunning natural landscapes.

It has a population of approximately 2 million people.

The capital city, Ljubljana, is often called the “Green Capital of Europe.”

Slovenia is home to over 10,000 caves, including the famous Postojna Cave.

It is the birthplace of the world-renowned philosopher Slavoj Žižek.

It has the highest number of beekeepers per capita in the world.

Contributions

Employee Payroll Tax

Contribution Type Rate
Pension 15.50%
Health Insurance 6.36%
Unemployment 0.14%
Maternity/Parental Care 0.10%

Employer Payroll Tax

Contribution Type Rate
Pension 8.85%
Health Insurance 6.56%
Unemployment 0.06%
Work Injury 0.53%
Maternity/Parental Care 0.10%

Payroll

Payroll Cycle

Slovenian payroll is monthly, with salaries paid on the last working day of each month.

13th Salary

In Slovenia, 13th-month payments are not mandatory

Work Hours and Week

A standard workday is 8 hours. A standard work week is Monday to Friday.

Overtime

In Slovenia, overtime work beyond standard hours is paid and regulated by employment contracts or collective agreements. There are maximum limits for overtime hours, such as 8 hours per week, 20 hours per month, or 170 hours per year. Specific limits may apply to minors, pregnant women, and certain individuals. Overtime compensation rates are stipulated in the contract, and employers must provide written notice of upcoming overtime.

Leave

Paid Time Off

In Slovenia, employees, regardless of their work status, are entitled to a minimum of four weeks of paid annual leave per calendar year.

Public Holidays

There are 8 holidays.

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.

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

Slovenian fathers/partners receive 75 days of paid paternity leave, including a mandatory 15 days within three months of the child’s birth, while the remaining leave can be taken flexibly until the child is 8 years old, allowing multiple breaks.

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.

Termination

Termination Process

In Slovenia, termination procedures depend on the employment or collective agreement, contract type, and reason for termination. Regular dismissal occurs due to incompetence or misconduct, while extraordinary dismissal is reserved for serious breaches like criminal acts or refusal of transfer.

Notice Period

In Slovenia, the notice period for termination is 15 days for up to one year of employment, 30 days for one to two years, and 30 days plus two additional days for each year served above two for more than two years of employment.

Severance Pay

  • Employees between one and ten years of service receive 1/5 of the employee’s average salary from the previous three months for every year of service
  • More than ten years of service 1/4 of the average salary from the past three months for every year of service
  • Over 20 years of service, the severance is 1/3

Probation Period

Probation Period

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

Immigration

Work and residence permits are mandatory for non-EU nationals employed in Slovenia under the Employment, Self-employment, and Work of Foreigners Act (2015).

Obtain a long-term work permit in Slovenia by applying for the Single Permit, combining work and residence permits.

The administrative unit issues Single Permits with consent from the Employment Service of Slovenia, following the Employment, Self-employment, and Work of Foreigners Act.

The administrative unit starts the consent process with the Employment Service of Slovenia after applying for the Single Permit.

The application for the Single Permit can be submitted by the foreigner or the employer.

For Work Permits

Single Permit

Seasonal Work Permit

Highly-Skilled Worker Permit

EU Blue Card

Work Permits for Specific Categories

VAT

Standard VAT rate of 22.00%.