Regulations for Working in Slovenia

Overview

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.

EU Posted Workers Directive

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.

Penalties for violation

Foreign employers can be fined between 6,000 and 60,000 EUR if they fail to comply with the regulations for posted workers.

The person responsible for the foreign company may be fined between 600 and 6 000 EUR
For certain violations, fines of 10,000 to 30,000 EUR may be imposed on the foreign employer

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Labor Law

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

Important Hints

Failure to comply with the employment laws applicable in the country may also result in financial obligations, fines or demands under local termination and working time laws.

Social Security

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

Important Hints

The consequences of a violation may include extensive administrative obligations, back contributions (interest), increased audit costs and severe sanctions. In addition, significant reputation damage can occur in this context.

Income Tax

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

Important Hints

The consequences of a violation may vary depending on the situation, but there is often an immediate obligation to file a tax return in the destination country, which can have further, extensive consequences for employees and the company.

Immigration & Visas

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.

Important Hints

The consequences of a violation may include entry bans and associated loss of revenue, sanctions, fines and reputation damage.

Permanent Establishment

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.

Important Hints

The consequences of a violation may vary depending on the situation, but each establishment entails a significant administrative burden. In addition to registration, profit allocation and filing of the corporate income tax return, income tax obligations usually also arise.

Wichtige Hinweise

Important Hints