Employer Tax Contributions

Tax Type	Rate	Base
Corporate Income Tax	22%	Company's profit
Pension & Disability Insurance	8.85%	Gross salary
Health Insurance	6.56%	Gross salary
Unemployment Insurance	0.06%	Gross salary
Parental Protection	0.10%	Gross salary

Filing & Compliance

• Monthly Reporting & Payment: Social security contributions and withheld income tax are due by the 18th of the month following the salary payment.
• Annual Reporting: Employers must submit annual reports detailing income paid and taxes withheld for each employee by the end of January for the preceding tax year.
• Corporate Income Tax Return: Submitted by March 31st of the following year for the previous financial year.

In Slovenia, employers are responsible for deducting various taxes from employee salaries, including income tax and social security contributions.

Income Tax

• Progressive Rates: Income tax in Slovenia is progressive, meaning higher earners pay higher percentages. As of 2025, the rates are expected to range from 16% to 50%, distributed across different income brackets.
• General Tax Relief: A general tax relief of €7,500 is available to all taxpayers, reducing the taxable income.
• Additional Allowances: Additional allowances are available for specific circumstances like dependents, disability, and being under 29 and employed. For example, for 2024, those under 29 employed could receive a €1,300 annual allowance.
• Tax Residency: Residents are taxed on worldwide income, while non-residents are taxed only on Slovenian-sourced income. A new allowance starting in 2025 offers a 7% income tax reduction for new tax residents under 40 for up to five years if certain conditions are met.

Social Security Contributions

• Shared Contributions: Both employers and employees contribute to social security.
• Employee Contributions: As of 2024, total employee contributions are 22.1% of gross income, plus a monthly health contribution of €35. This encompasses pension and disability (15.5%), health insurance (6.36%), unemployment (0.14%), parental care (0.10%), and injury at work.
• Employer Contributions: As of 2024, total employer contributions are 16.1% of the employee's gross income, including pension and disability (8.85%), health insurance (6.56%), unemployment (0.06%), injury at work (0.53%), and parental insurance (0.10%).
• Payment: Contributions are withheld by the employer and paid alongside income tax.

Other Deductions and Taxes

• Pre-tax Deductions: These can include contributions to retirement plans and health insurance.
• Post-tax Deductions: These may include additional insurance premiums or other agreed-upon deductions.
• Special Tax for Work Contracts: A 25% tax applies to gross payments for single work or service contracts.
• Mandatory Benefits: Employers must provide certain benefits, such as meal allowances (up to €7.96 per working day), transportation allowance, and a homeworking allowance (up to 2% of monthly salary for employees working from home). Holiday allowance must also be paid, with tax-free minimum and maximum amounts set annually.
• Reporting and Deadlines: Employers must file monthly reports (REK-1 form) detailing withheld taxes and social security contributions to the Tax Authorities and AJPES electronically via the eDavki system. The deadline is typically within five days of the employee's payday.

Additional Information

The information provided reflects the situation as of February 5, 2025, and may be subject to change. It is recommended to consult official government resources or a tax advisor for the most up-to-date and specific guidance on Slovenian tax regulations.