Employer of Record in Slovenia

Employment Laws and Regulations in Slovenia

Employment Contracts

Employment in Slovenia is governed by the Employment Relationships Act (Zakon o delovnih razmerjih, ZDR-1), in force since 2013 and last substantively amended by ZDR-1D in November 2023, which transposed the EU directives on transparent working conditions and work-life balance. The Labour Inspectorate enforces the Act; individual disputes go to the specialised labour and social courts.

A contract must be in writing and delivered to the employee before work starts. Article 31 lists the mandatory contents: the parties, start date, job title and a short description of the work, place of work, whether the contract is fixed-term and why, full- or part-time status, and daily or weekly working hours and their distribution. It must also state the basic salary in euros with other pay components, the pay period and payday, annual leave, notice periods and the applicable collective agreement. Since 2023 it must add any training the employer provides and the allowances and reimbursements payable. The Public Use of the Slovene Language Act requires internal acts and employee communications in Slovene, so contracts are bilingual in practice with the Slovene version prevailing.

Indefinite contracts are the norm. Fixed-term contracts are permitted only for reasons listed in Article 54 (a temporary increase in work, replacement of an absent employee, seasonal or project work, managers, foreign nationals tied to a permit) and successive fixed-term contracts for the same work may not exceed two years in total, failing which the contract is deemed indefinite. Collective bargaining covers roughly 79% of Slovenian employees; sector agreements are extended to all employers in an activity by ministerial decision, so the employer’s registered activity code determines which agreement applies and, with it, allowances such as seniority pay and premiums. There is no sector agreement for computer programming and IT services, so pure software employers apply ZDR-1 directly. Companies with more than 20 employees may face a works council election.

Two 2023 additions matter to remote-first employers. Employees have a statutory right to disconnect outside working hours, and employers had to adopt measures by November 2024. And since 20 November 2023 every employer must keep daily working-time records (start, end, overtime) under the ZEPDSV, with electronic recording imposed on repeat offenders; a 2025 amendment removed the duty to record lunch breaks and exempted managers.

Working Hours and Overtime

Full-time work is 40 hours per week (a collective agreement may set full-time as low as 36). Overtime may be ordered in writing only in the circumstances listed in Article 144 and is capped at 8 hours per week, 20 hours per month and 170 hours per year, or 230 hours with the employee’s written consent to each excess. Employees are entitled to a paid 30-minute break in any day of at least six hours, 12 consecutive hours of daily rest and 24 consecutive hours of weekly rest. Night work is work between 23:00 and 06:00.

Overtime and Premium Pay Rates

ZDR-1 Article 128 obliges employers to pay allowances for overtime, night, Sunday and public-holiday work but sets no statutory percentages; the rates come from the applicable collective agreement or, where none applies, from the employment contract or internal act.

An employee working overtime on a Sunday receives both premiums. Because rates depend on the collective agreement, RemotePeople confirms the applicable agreement at contract stage and builds the premiums into payroll rules.

Minimum Wage

Slovenia’s statutory minimum wage rose to EUR 1,481.88 gross per month on 1 January 2026, a 15.97% increase from EUR 1,277.72 in 2025 and the largest single adjustment since the Minimum Wage Act was rewritten in 2018. The Act requires the minimum wage to sit between 120% and 140% of calculated minimum living costs and to be adjusted at least for inflation each January after consultation with the social partners. Net, the 2026 minimum is about EUR 1,000 for a single earner.

Overtime, night, Sunday and holiday allowances, the seniority allowance, performance bonuses and expense reimbursements (meal, commuting) are excluded from the minimum-wage calculation and must be paid on top. Separately, the minimum contribution base for social insurance is EUR 1,521.62 per month from March 2026, so contributions on a minimum-wage salary are calculated on that higher base.

Probation Period

Probation may last up to six months under Article 125 of ZDR-1 and may be extended only for justified absence such as illness. During probation either party may terminate with seven days’ notice; an employer termination requires a written finding that probation was unsuccessful, and statutory severance applies. A new fixed-term contract for the same work may not include a fresh probation period. Employers should note a March 2026 Supreme Court ruling (VIII Ips 28/2025) that dismissal for business reasons during probation is unlawful because the Article 125 grounds are exhaustive. Our probation period in Slovenia guide covers the procedure in detail.

Leave Entitlements

Slovenian leave rules combine ZDR-1 minimums with state-funded parental benefits under the Parental Protection and Family Benefits Act (ZSDP-1) and sickness benefits from ZZZS.

Annual Leave

Employees are entitled to at least four weeks of paid annual leave per calendar year, which is 20 working days on a five-day week (Article 159). The statute adds three days for employees aged 55 or over, disabled employees and those caring for a child with special needs, one extra day for each child under 15 and seven days for employees under 18. Part-year employees accrue one-twelfth per month. At least two weeks must be taken in the leave year; the balance may be carried to 30 June of the following year, or to 31 March a year later where illness or parental leave prevented its use.

Annual leave comes with a statutory holiday allowance, regres, of at least the minimum wage (EUR 1,481.88 in 2026), payable by 1 July or, for illiquid employers whose collective agreement allows it, by 1 November. Regres is exempt from income tax and contributions up to 100% of the latest published average monthly gross salary (EUR 2,751.37 in June 2026), and cash payment is treated as a violation.

Sick Leave

The employer pays salary compensation for the first 30 working days of each sickness absence, up to 120 working days per calendar year, at 80% of the employee’s salary base for illness or non-work injury and 100% for a work injury or occupational disease (Article 137). From the 31st working day the compulsory health insurance fund ZZZS pays: 80% for illness (90% after 90 days), 70% for non-work injury and 100% for work injury, with the employer advancing payment and claiming a refund electronically. New rules from 1 January 2026 require employees to notify the employer within three working days, see a doctor by day four and observe a movement regime, with electronic sick certificates (eBOL) and mandatory electronic refund claims from April 2026.

Maternity Leave

Maternity leave is 105 days, normally starting 28 days before the due date, with benefit at 100% of the salary base paid by the state through the Centres for Social Work rather than by the employer and with no upper cap.

Paternity Leave

Fathers receive 15 days of paternity leave at 100% of the salary base, capped at 2.5 times the average monthly wage, funded by the state. This is in addition to the father’s own non-transferable share of parental leave described below. Several competitor guides still quote the pre-2023 figure of 30 days; the current entitlement is 15 days of paternity leave plus 60 non-transferable days of parental leave.

Other Statutory Leave

Parental leave is 160 days per parent, of which 60 days cannot be transferred and 100 may be transferred to the other parent, at 100% of the salary base capped at 2.5 times the average wage, with extensions for multiple births and premature babies. Employees may take up to seven working days of paid personal leave per year for their own marriage, the death of a spouse, partner, child or parent, or a serious accident (Article 165), and collective agreements add moving and other events. Since November 2023 employees may also take five working days of unpaid care leave per year to look after a family member with significant care needs, and victims of domestic violence receive five paid days. Blood donation is a paid day off refunded by ZZZS. Public holidays that fall on a working day are paid at 100% of salary.

Leave Entitlements Summary

Statutory Employee Benefits

Slovenian employees are covered by compulsory pension and disability insurance (ZPIZ), health insurance (ZZZS), unemployment insurance, parental protection insurance and, since 1 July 2025, long-term care insurance funded by a 1% contribution from each of employer and employee. Employees also pay a flat compulsory health contribution of EUR 39.36 per month, which replaced supplementary health insurance in 2024. Supplementary (second-pillar) pension is voluntary in the private sector. However, the ZPIZ-2O reform in force from 1 January 2026 obliges employers with more than ten employees and no collective scheme to open negotiations with employee representatives on introducing one by 1 January 2028. The duty is to negotiate, not to fund.

Regres, Winter Allowance and Mandatory Reimbursements

Beyond social insurance, four cash obligations distinguish Slovenia from its neighbours and are the most common budgeting surprise for foreign employers.

• Regres (holiday allowance): at least the minimum wage, EUR 1,481.88 in 2026, paid by 1 July, pro-rated for part-year and part-time employees.
• Winter allowance (zimski regres): a new statutory right under the Act on the Right to Winter Allowance, in force since 20 November 2025, of at least 50% of the minimum wage (EUR 740.94 in 2026), payable by 18 December; exempt from tax and pension contributions up to that amount (Wolf Theiss).
• Meal allowance: a reimbursement for every day worked (Article 130), tax-free up to EUR 7.96 per day for at least four hours’ presence plus EUR 0.99 per hour beyond eight hours.
• Commuting allowance: reimbursement of travel to and from work, tax-free up to EUR 0.21 per kilometre or a EUR 140 monthly floor where the distance calculation yields less; not payable for days worked from home.

Employers must also fund preliminary and periodic medical examinations and safety training under the Occupational Health and Safety Act, and, for remote employees, provide equipment or pay compensation for the use of the employee’s own equipment.

Recent Regulatory Updates (2026)

Slovenia has changed employer obligations at an unusual pace since mid-2025.

The long-term care contribution of 1% each for employer and employee took effect on 1 July 2025 under the Long-Term Care Act, lifting total employer contributions to 17.10% and employee contributions to 23.10%. The mandatory winter allowance followed in November 2025, with the first payment due by 18 December 2025. On 1 January 2026 the minimum wage rose 15.97% to EUR 1,481.88 and the income-tax thresholds and general allowance were revalued. The same day, the business-performance bonus rules were tightened to a maximum of two tax-free payments per year sharing a combined cap with the winter allowance, the ZPIZ-2O pension reform introduced the supplementary-pension negotiation duty and new sick-leave discipline rules took effect.

Immigration was overhauled by the ZTuj-2I amendments to the Foreigners Act. Single permits are now issued for two years initially and renewed for three. The EU Blue Card salary threshold fell from 1.5 to 1.0 times the average gross salary from 21 July 2025, and a digital-nomad residence permit became available on 21 November 2025. The Labour Market Regulation Act (ZUTD-I) raised the bank guarantee for agency-work providers to EUR 100,000 and required EU providers to operate through a Slovenian branch. The EU Pay Transparency Directive had not been transposed by its 7 June 2026 deadline; a draft requiring salary ranges in job adverts and gender pay-gap reporting for employers with 100 or more staff was pending before the new government in September 2026.

Payroll, Taxes, and Social Security in Slovenia

Employer Contributions

Employer contributions in Slovenia are calculated on gross salary with no upper ceiling and a minimum base of EUR 1,521.62 per month from March 2026.

Employee Contributions

Income Tax

Slovenia taxes employment income under the Personal Income Tax Act (ZDoh-2) on a progressive annual scale. The employer withholds an advance each month and FURS issues an informative annual assessment by 31 May of the following year. Thresholds and allowances are revalued each January.

Every resident receives a general allowance of EUR 5,551.93 in 2026, with an additional allowance for annual income below EUR 17,766.18, and dependent-child allowances start at EUR 2,995.80 for the first child. Employees under 29 receive an extra EUR 1,443.50 allowance. Regres is tax-free up to the average monthly gross salary, the winter allowance up to 50% of the minimum wage and the business-performance bonus up to the average monthly salary, subject to a combined cap with the winter allowance.

Payroll Cycle

Payroll in Slovenia is monthly. ZDR-1 Article 134 requires salary to be paid by bank transfer no later than 18 days after the end of the pay period, so by the 18th of the following month. A written payslip showing salary, allowances, contributions and tax is due on payday, and an annual statement by 31 January. On the payday the employer files the REK-O return electronically with FURS through eDavki and pays the withheld income tax and all employer and employee contributions, including long-term care, the same day. The meal and commuting reimbursements are paid with salary and reported on the same return.

13th Month Salary and Bonus Pay

Slovenia has no statutory 13th-month salary. The mandatory year-end payment since 2025 is the winter allowance of at least 50% of the minimum wage, due by 18 December. Many employers additionally pay a business-performance bonus (poslovna uspešnost). It is exempt from income tax up to 100% of the average monthly salary, provided the criteria are set out in a collective agreement or general act and all eligible employees are paid. From 2026 it may be paid tax-free at most twice a year and shares its exemption ceiling with the winter allowance. Social contributions remain due on the bonus, and individual work-performance bonuses are fully taxable.