Slovenia

Companies and self-employed people from the EU must register a posting to Slovenia or a business trip to Slovenia with the authorities and comply with legal requirements. This includes registration, PWD notification, and compliance with tax and social security regulations. Here you will find all important information about working in Slovenia, the necessary documents and legal requirements. With premote, you can process your reports quickly, digitally and in compliance with the law.

What are the requirements?

Foreign employers must submit their posting notification via the employment service's web portal.

The following information is required:

• Name and place of residence of the foreign employer
• Personal details of the posted worker
• Name and date of birth of the person authorized by the foreign employer to communicate on his behalf with the supervisory authorities in Slovenia
• Type of service
• Job title of posted worker
• Duration of service
• Duration of posting
• Place of work in Slovenia

The employment service issues a certificate of registration after submission of the notification.

Sending necessary documents

Foreign employers are required to submit the following documents to the authorities upon their request:

• Contract for the provision of services between the foreign employer and the company that receives the posted workers, with Slovenian translation
• Certificate of submitted registration of the provision of services
• Certificate of completed application in accordance with the Crafts Activities Act
• Excerpt from the relevant register for carrying out activities with Slovenian translation
• Certificate of establishment in the home country with Slovenian translation
• Employment contracts with Slovenian translation
• Payslips with Slovenian translation
• Registration of attendance with Slovenian translation
• Occupational safety and health documents with Slovenian translation
• Proof of wages paid to posted workers with Slovenian translation
• A1 social security certificate

The documents must be kept for 2 years after the posting is completed.

Additional information

Foreign employers can provide cross-border services in Slovenia under certain conditions. This includes that they normally carry out these activities in their home country, that the service is provided as part of activities for which the foreign employer is registered in the home country, and that the posted worker does not normally do any work in Slovenia.

Minimum wage

From January 1, 2025, the minimum wage in Slovenia will be set at EUR 1,253.90 gross per month for a full-time employee.

• As of January 2020, the minimum wage does not include allowances established by laws or other regulations or collective agreements
• The minimum wage applies to all workers in Slovenia

Working time

The maximum working time is 40 hours per week.

• Overtime and on-call service are permitted under certain conditions
• Deviations from working time regulations are possible in collective agreements

When a worker is posted to Slovenia from an EU country, EU Regulation 883/2004 on the coordination of social security systems applies:

• A1 certificate available: employee continues to be insured by the home country‍
• without A1 certificate: The Social security legislation in Slovenia, and the foreign employer must act like a Slovenian employer

• There is generally no “de minimis period” during which there is no tax liability in Slovenia
• Foreign employers are not taxable in Slovenia (i.e. Slovenian non-residents without a permanent establishment or branch in Slovenia)
• Income from employment must be reported by the posted person on a monthly basis and within certain deadlines
• If the posted worker is a tax resident in Slovenia for income tax purposes, the tax paid monthly is considered an advance payment, which is offset against the annual tax liability
• If the posted worker is a non-resident of Slovenia, the tax paid monthly is considered the final tax payment

International activities require exact compliance with international visa and entry requirements. The traveller, the type of activity, the purpose of stay and the duration are decisive for this, whether a business visa, a work visa or other special permits are required.

Employees working abroad can establish a permanent establishment through their activities in the target country and thus trigger a chain of financial and administrative consequences for companies.