Workers in employment

As workers in employment, the following are insured on a compulsory basis:

• workers in employment in the territory of Slovenia;
• holders of public or other offices elected or appointed to legislative, executive or judicial authorities in Slovenia or to local government bodies, if a salary is attached to the office;
• persons who are employed by an employer established in Slovenia, are posted to work abroad and are not insured on a compulsory basis under the regulations of the country to which they have been posted, unless an international treaty provides otherwise;
• persons employed in the territory of Slovenia by international organisations and institutions, or foreign diplomatic and consular missions, unless special rules or an international treaty provide otherwise;
• persons employed by an employer established abroad to whom Slovenian legislation applies under the regulations of the European Union;[1]
• persons employed by a legal person, who at the same time also meet the conditions for joining the insurance scheme under Article 16 of the Pension and Disability Insurance Act or ZPIZ-2 managing partners), but are insured as a matter of priority on the basis of an employment relationship (in a single-member company, the partner’s employment relationship may be concluded for the performance of managerial functions and, in the case of a company with several partners, for the performance of other work as well).

To work in Slovenia, third-country nationals require a single or other statutory permit.

Persons in employment join all four compulsory social insurance schemes through a single application:

• pension and disability insurance;
• health insurance;
• unemployment insurance;
• parental care insurance.

Registering for insurance

Employers are responsible for registering their employees for insurance.

How to register: applicants file insurance applications, cancellations and changes to insurance applications for all compulsory social insurance schemes electronically via the SPOT portal (Slovenska poslovna točka/Slovenian Business Point, an electronic one-stop shop) for enterprises and entrepreneurs.

Deadlines for filing an insurance application: an employer must register a worker for insurance from the day the worker starts work, as determined in the employment contract. The worker must be registered for insurance before starting work.

Payment of contributions

Contribution types and rates for all four compulsory social insurance schemes

Person liable to pay contributions

• the person liable to pay the insured person’s contribution is the insured person, although this contribution must be calculated and paid in for the worker (on their behalf and for their account) by the employer;
• the person liable to pay the employer’s contribution is the employer.

Basis for the calculation and payment of contributions

• For workers in Slovenia and those employed by foreign employers: salary or salary compensation and all other employment-related remuneration, including bonuses and the reimbursement of work-related expenses, paid in cash, vouchers or in kind.

The forms and deadlines for the calculation and payment of contributions are determined on the basis of the tax procedure rules.

The employer must submit a withholding tax return form (REK-1) to the tax authority no later than by the day the salary is paid, and pay the calculated contributions and taxes within five days of payment of the salary.

Reporting data on bases from 2017 onwards (REK forms)

Employers who pay tax under the tax procedure rules in force in Slovenia are also obliged to report for their workers the data on bases necessary for the application, and any change to this data, in the withholding tax return.

A more detailed description thereof is published on the Financial Administration of the Republic of Slovenia website.