Country Payroll Guide Slovenia

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Key Facts

Capital
Bratislava
Date format
dd/mm/yyyy
Currency
Euro (EUR)
VAT
the standard rate is 22%

Contributions

Employers

Pension
Pension - 8.85%
Health Insurance
Health Insurance - 6.56%
Unemployment
Unemployment - 0.06%
Work Injury
Work Injury - 0.53%
Maternity
Maternity - 0.1%
Total Employment Cost
Total Employment Cost - 16.1%

Employees

Pension
Pension - 15.5%
Health Insurance
Health Insurance - 6.36%
Unemployment
Unemployment - 0.14%
Maternity
Maternity - 0.1%
Total Employee Cost
Total Employee Cost - 22.1%

Minimum Wage

Minimum Wage
The minimum wage in Slovenia is 1024.24 EUR per month.

Payroll

Payroll Cycle
Monthly
13th Salary

Employers are obligated to pay an annual leave allowance of at least a month’s salary at the current minimum wage, payable by June 30.

Christmas bonuses are common and often tied to performance, but not required.

Income Tax

Employee Income Tax (1)
Less than 8,500 EUR - 16%
Employee Income Tax (2)
8,500 - 25,000 EUR - 26%
Employee Income Tax (3)
25,000-50,000 EUR - 33%
Employee Income Tax (4)
50,000-72,000 EUR - 39%
Employee Income Tax (5)
Over 72,000 EUR - 50%

Working Hours

General Working Hours

40 hours per week.

Overtime

Overtime is any work carried out beyond 40 years a week. Overtime may not exceed 8 hours per week, 20 hours per month, and 170 hours per year.

Compensation for overtime varies per industry and is usually part of the collective bargaining agreement. In some cases, an employer can order overtime without consent from the employee.

Some categories of employees cannot be ordered to work overtime, including pregnant women and those over 55. Work on Sundays, night work, and holiday work also qualify for additional payment based on the relevant collective bargaining agreements.

Leave

Paid Time Off

At least 4 weeks of paid time off, whether the employee is full-time or part-time.

Public Holidays

15 public holidays.

Sick Days

Sick leave is unlimited provided that the employee brings a certificate from a doctor.

If the illness or injury was work-related, the first 30 days are covered by the employer. After that, it is covered by social security.

Maternity Leave

Paid maternity leave in Slovenia is 105 days, including up to 28 days before the birth of the child. Pay is based on average earnings over the previous 12 months.

Paternity Leave

Paid paternity leave is 30 days. Pay is based on the average earnings over the previous 12 months, up to 2.5x average monthly salary in Slovenia (currently EUR 3,664.31).

Parental Leave

Each parent receives up 130 days of additional leave, paid at the same rate as maternity and paternity, up to a limit of 2.5x the average monthly salary in Slovenia (currently EUR 3,664.31).

A father can transfer the full 130 days to the mother, and a mother can transfer up to 100 days to the father. As many as 75 days can be used up until the child completes first grade.

Other Leave

Employees over 55, people with disabilities, and those caring for a child with disabilities are eligible for up to three additional days of paid leave.

Parents with children under 15 get an additional day per child.

Termination

Termination Process

There are two types of dismissals – regular and extraordinary.

Regular dismissal is in the case of redundancy, incompetence, or misconduct. Extraordinary is when an employee commits a crime, fails to show up for work, presents false data, declines a transfer, and other serious breaches.

In both cases, the employer must inform the employee in writing and provide an opportunity for the employee to present a defense. In an extraordinary dismissal, the termination must be delivered in writing and express the reason for the termination and must be delivered in person.

Notice Period

In a regular dismissal, the notice period depends on the number of years the employee has been with the company.

  • Up to one year – 15 days’ notice
  • one to two years – 30 days’ notice
  • above two years – 30 days plus two days for every year served above two.
  • For at-fault dismissal, notice is 15 days.
  • For failing a probationary period, notice is 7 days.

No notice period necessary for extraordinary dismissal, though the employer must provide a termination notice within 30 days of the incident that led to termination.

Severance Pay

In a regular dismissal, the employee is entitled to a severance payment. Those who served between one year and 10 years, the employee receives 1/5 of the average salary from the previous three months for every year served. For those who served more than 10 years, severance is ¼; over 20 years gets 1/3.

Probation Period

Employment could include a probation period of no more than 6 months.

Visa

Employment Visa

Work and residence permits are regulated under the Employment, Self-employment and Work of Foreigners Act, which was enacted in 2015.

The permits are obligatory for all non-EU nationals who wish to be employed in Slovenia.