Our guide to Payroll in Slovenia

Doing Business in Slovenia

Investing in Slovenia

Why Invest in Slovenia (2026)

• EU, Eurozone & Schengen member: seamless access to the EU single market and a stable euro currency environment.
• Strategic location at the crossroads of Central & SE Europe, with strong logistics (including an Adriatic port) and modern infrastructure.
• Skilled, educated workforce with strength in engineering, manufacturing, pharma, and ICT; competitive labor costs vs. Western Europe.
• Supportive investment framework with grants, loans, and tax incentives for R&D, green/digital projects, and employment

Basic Facts about Slovenia

Full Name: Republic of Slovenia

Population: ~2.12 million (latest estimates 2024–2025)

Capital: Ljubljana

Major Language(s): Slovene (official); minority languages include Italian & Hungarian in specific regions

Monetary Unit: Euro (EUR)

Main Exports: Pharmaceuticals, vehicles & auto parts, electrical machinery, industrial machinery, chemicals, refined petroleum products

GNI Per Capita: ~USD 31,640 (World Bank Atlas method, 2024; latest available)

Internet Domain: .si

International Dialing Code: +386

Public Holidays

1 January 2026: New Year’s Day

2 January 2026: New Year’s Holiday

8 February 2026: Prešeren Day (Slovenian Cultural Day)

5 April 2026: Easter Sunday

6 April 2026: Easter Monday

27 April 2026: Day of Uprising Against Occupation

1 May 2026: Labour Day

2 May 2026: Labour Day Holiday

25 June 2026: Statehood Day

15 August 2026: Assumption Day

31 October 2026: Reformation Day

1 November 2026: All Saints’ Day

25 December 2026: Christmas Day

26 December 2026: Independence and Unity Day

Registrations and Establishing an Entity

Choose the Legal Form

Slovenian company law (aligned with EU law) offers several legal forms. For most foreign investors, these are the common choices:

• Limited Liability Company (d.o.o.) – most popular; separate legal entity; min. capital EUR 7,500; 1+ shareholders (100% foreign ownership allowed); 1+ directors.
• Public Limited Company (d.d.) – for larger projects/IPO; higher capital and governance requirements.
• Branch (podružnica) of a foreign company – no share capital; not a separate legal entity; document-heavy for foreign parents (translations, parent register extracts).
• Sole Trader (s.p.) – individual entrepreneurship; simplest form but with unlimited liability.

Tip: If you want a standalone subsidiary with limited liability, choose d.o.o.; if expanding an existing foreign company without creating a separate entity, consider a branch

Setting up of a Legal Structure

A. Preparations

1. Company name check (must be unique) in AJPES PRS.
2. Registered office/address in Slovenia (lease/consent required).
3. Director(s) appointed (foreign directors allowed; employment rules may apply).
4. Slovenian tax numbers for founders/directors (non-residents must obtain one).
5. Share capital: deposit EUR 7,500 (cash) to a bank account for “simple” d.o.o. filings.

B. Registration

• Simple d.o.o.: File online via SPOT (with digital certificate) or at a physical SPOT point using standard founding documents; free.
• Non-simple cases: Register before a notary if conditions aren’t met (custom articles, in-kind capital, etc.).

C. After Filing

• Entry into the Companies Register and AJPES PRS; authorities are notified automatically (incl. FURS for tax)

Banking

Standard branch opening hours

• Monday–Friday: 08:30 or 09:00 – 17:00
• Many branches close for a lunch break (commonly around 12:00–13:00 or 13:00–14:00)
• Closed on Sundays

Working Week

Standard working time

• Full-time work: 40 hours per week
• Typically structured as 8 hours per day, 5 days a week (Monday–Friday)
• Full-time working hours may be shorter by contract or collective agreement, but not less than 36 hours per week (with exceptions for hazardous work)

Employment Law

Holiday Accrual / Calculations (Annual Leave)

Statutory entitlement

• Minimum: 4 weeks (20 working days) per calendar year for a full-time employee, regardless of tenure
• Part-time: pro-rated according to working hours

Additional days (minimums)

• Employees aged 53+: +3 days
• Parent(s) of a child under 15: +2 days per child
• Disabled employees / chronic illness: +3 days
  (Collective agreements may add more.)

Use & carry-over

• At least 2 consecutive weeks should be taken in the year.
• Unused leave may be carried over and used by 30 June of the following year, provided at least two weeks were used in the current year

Holiday allowance (“regres”)

• Every employee entitled to annual leave is also entitled to a holiday allowance (paid gross).
• Minimum amount equals the statutory minimum wage for the year; must generally be paid by 1 July (latest by 1 November if permitted by collective agreement)

Maternity / Paternity / Parental Leave

Maternity leave

• Duration: 105 days
• Pay: 100% of the insured base (no ceiling)
• Leave may start 28 days before expected birth (minimum mandatory portion applies)

Paternity leave

• Duration: 15 days
• Pay: 100% of the base, capped at 2.5× the national average wage

Parental leave

• Duration: 160 days per parent (total 320 days), transferable between parents
• Pay: 100% of the base, capped at 2.5× the national average wage
• Extensions apply for twins, premature birth, or special-needs children

These benefits are funded via Slovenia’s social security system (parental insurance), not by the employer’s payroll cost.

Sickness (Sick Leave)

Eligibility & certification

• Employees are entitled to sick leave upon medical certification.
• Since 2020, electronic sick-leave certificates are standard; employers access them via SPOT

Payment responsibility

• Days 1–30: paid by the employer
• From day 31 onward: paid by compulsory health insurance (ZZZS)

Payment level

• Typically 70%–80% of the base, depending on cause.
• 100% applies for occupational injury or work-related illness

2026 update (compliance emphasis)

• Stricter conditions on notification and compliance with doctor’s instructions; employers are notified of permitted movement (without diagnosis) via SPOT

National Service (Military Service)

• No compulsory national/military service in Slovenia.
• Conscription was abolished in 2003; the armed forces are professional and volunteer-based.
• Voluntary service options exist; reintroduction is not in force (only a theoretical wartime possibility)

Tax & Social Security

Tax Rates

Slovenia applies a progressive tax system on employment and business income.

Annual taxable income brackets (EUR):

• Up to €9,210 → 16%
• €9,210 – €27,089 → 26%
• €27,089 – €54,178 → 33%
• €54,178 – €78,016 → 39%
• Above €78,016 → 50%

Social Security

Employee contributions (deducted from gross salary)

• Pension & disability: 15.5%
• Health insurance: 6.36%
• Unemployment: 0.14%
• Parental care: 0.10%
  → Total employee: 22.1%

Employer contributions (in addition to gross salary)

• 16.1% total

Contributions are capped at an annual maximum base (~€82,000).
In addition, employees pay a fixed compulsory health contribution of €35 per month.

Reporting:

Monthly payroll reporting

• REK‑O forms (employee income & withholding)
• Social security contributions (employee + employer)
• Withheld PIT prepayments

Deadline: on or before payment of salary

Annual Personal Income Tax

• Employees: usually pre-filled return by FURS
• Self-employed: annual return required

Typical filing window: spring (by June)

Minimum wage in 2026

• Gross minimum wage: €1,481.88 per month
• Estimated net pay: ~€1,000 per month (for a full-time employee without dependants; actual net varies by tax allowances and dependants)

This increase represents ~16% year-on-year, announced and adopted by the Ministry of Labour and published in the Official Gazette by the end-January statutory deadline

Payroll

Slovenian labour law does not require payslips to be issued on paper. The Employment Relationships Act (ZDR‑1) requires employers to provide the employee with a payslip showing the calculation of salary, bonuses, taxes, and social security contributions, but it does not prescribe the format (paper vs electronic). This allows employers to issue payslips electronically as long as employees can access them

New Employees

• Must be in writing and include mandatory elements (job, start date, pay, working time, etc.).
• Employee should receive the contract proposal at least 3 days before signing (best practice/legal expectation)

Leavers

• Termination must be in writing with valid grounds per Employment Relationships Act (ZDR-1).
• Notice periods depend on tenure (minimums apply); severance may be due in employer-initiated cases (e.g., business reasons)

Employee Benefits

Slovenia has a strong, EU‑aligned social model. Most core benefits are mandatory and state‑regulated, funded through social security contributions made by both employers and employees under the Employment Relationships Act (ZDR‑1).

Visas & Work Permits

EU / EEA / Swiss Citizens

• No visa or work permit required
• Right to live and work freely under EU freedom of movement
• Must register residence at the local administrative unit after arrival (typically within 3 months)

Non-EU / Third-Country Nationals (Most Employees)

Single Residence & Work Permit (“Single Permit”)

This is the standard permit for employment in Slovenia.

• What it is: One permit that combines residence + work authorisation
• Legal basis: Foreigners Act + Employment, Self-Employment and Work of Foreigners Act
• Who needs it: All non-EU nationals who will work for a Slovenian employer

Key requirements

• Valid job offer / employment contract from a Slovenian employer
• Employer approval from the Employment Service of Slovenia (ZRSZ)
• Often includes a labour market test (proving no suitable EU candidate)
• Valid passport
• Health insurance
• Proof of qualifications (if required for the role)
• Clean criminal record

Application process

• Filed by employee or employer
• Submitted at:
• a Slovenian embassy/consulate abroad, or
• a Slovenian administrative unit (limited in-country cases)
• Typical processing time: 1–3 months

EU Blue Card (Highly Skilled Workers)

• For highly qualified professionals
• Requires:
• University degree or equivalent experience
• Employment contract meeting the Blue Card salary threshold
• Offers:
• Faster long-term residence track
• Easier mobility within the EU

Seasonal Work Permits

• Mainly for agriculture / seasonal sectors
• Duration: up to 90 days
• Issued via the Employment Service of Slovenia

Intra-Company Transfer (ICT)

• For employees transferred within a multinational group
• Separate permit route aligned with EU ICT rules

Digital Nomad Visa (Launched November 2025)

Temporary Residence Permit for Digital Nomads

• Effective: 21 November 2025
• Who it’s for: Non-EU nationals who:
• Work remotely for non-Slovenian employers or clients, or
• Are self-employed abroad
• Important: No access to the Slovenian labour market

Key features

• Validity: Up to 12 months
• Non-renewable (reapply only after 6 months outside Slovenia)
• Income requirement: At least 2× the average net Slovenian salary
• Must have health insurance and accommodation
• Family members may join immediately (favourable reunification rules)

Changing Employer or Status

• Non-EU workers generally cannot change employers freely
• A new permit or amendment is often required
• Digital nomads may switch to another residence basis (e.g. employment) during validity

Path to Long-Term Residence

• Temporary permits can lead to:
• Long-term EU residence (after typically 5 years of lawful stay)
• Time on a digital nomad permit usually does NOT count towards permanence

Key Updates in 2026

Slovenia’s payroll and employment framework is undergoing several important changes in 2026, with employers needing to monitor developments relating to minimum wage increases, social security contribution thresholds and labour market reforms.

One of the most significant updates is the increase in Slovenia’s statutory minimum wage for 2026. Effective from February 2026, the gross monthly minimum wage increased to EUR 1,481.88, with corresponding increases to minimum hourly rates for temporary and occasional work. The increase impacts payroll calculations across a range of employment categories and may also affect collective bargaining arrangements and salary band structures.

Slovenia also introduced revised minimum social security contribution bases for 2026. From 1 March 2026, employers are required to calculate social security contributions using a new minimum contribution base of EUR 1,521.62, representing 60% of the average annual salary in Slovenia. This change affects employees whose gross salaries fall below the statutory threshold, requiring contributions to be calculated on the higher prescribed amount rather than actual earnings.

Further labour market reforms entered into force from January 2026 under amendments to the Labour Market Regulation Act and pension legislation. These reforms include revised unemployment benefit rules, additional support measures for older workers and expanded flexible working arrangements for employees approaching retirement age. Employers may need to review employment policies, payroll administration and benefits management processes to ensure compliance with the updated framework.

In addition, Slovenia continues progressing with longer-term pension reform measures designed to strengthen social sustainability and workforce participation. While many of the broader pension reforms will be phased in gradually over future years, employers should monitor potential implications for retirement planning, workforce costs and social contribution obligations.