GLOBAL EMPLOYER OF RECORD IN 190+ countries
Employer of Record in Slovenia
Acumen International takes on the employer’s role for your people in Slovenia and answers for it under Slovenian law, so you build the team you need there without first building a company to hold it.
GLOBAL EMPLOYER OF RECORD
Global coverage
Acumen International delivers global employment solutions across 190+ countries.
Strategic markets
Hiring and compliance support across North America, Europe, and Asia-Pacific.
Established jurisdictions
Lawful employment and payroll in regulated, compliance-intensive countries.
Growth economies
Expanding into new regions? Hiring support across fast-moving economies.
Risky and remote locations
Compliant employment solutions in jurisdictions with limited infrastructure.
Employing in Slovenia through an Employer of Record
With an Employer of Record, Acumen International is the legal employer of the people who work for your business in Slovenia. Acumen signs the employment contract under the Employment Relationships Act (ZDR-1), registers the employee for compulsory social insurance on the M1 form, pays salary, contributions and income tax, and carries the employer’s legal obligations. Your business selects the person and directs the work. Where the right person has not yet been found, Acumen International can also run the search, from specialist recruitment to executive search, with background and education checks before the offer.
Situations where an Employer of Record serves a Slovenian hire
- Contractor compliance. Full-time contractors working through their own sole-proprietor businesses move onto Slovenian employment contracts, removing the status and permanent establishment questions a tax inspection would raise.
- One accountable provider. Contracts, payroll, permits and compliance sit with Acumen International instead of being split between several suppliers.
- No entity to set up or maintain. You employ in Slovenia without registering a company, keeping statutory books or filing as a local employer.
- Market tests and short-term projects. A pilot, a market assessment or a fixed-term assignment is staffed without permanent infrastructure and scaled up or wound down as results come in.
- Bridge to your own entity. While your Slovenian company is being registered, the first employees start with Acumen International and transfer once it can employ them.
- Fast team launch. Local hires and specialists moving to Slovenia are onboarded with single permits and payroll handled together.
- Mergers and restructuring. Slovenian staff stay employed without a break while the legal entities around them change.
- NGO staffing. International organisations and programmes employ project staff in Slovenia under Slovenian law.
- Employer liability. Acumen International holds the local employer’s liability, so statutory obligations rest with the party the authorities hold responsible.
- Remote team expansion. Slovenian members of a distributed team receive contracts, pay and social insurance that follow Slovenian law.
Agency work in Slovenia: the legal basis and its limits
The Employment Relationships Act and the Labour Market Regulation Act allow an employer registered as an agency to employ workers and assign them to a user business, which directs their work. These limits apply:
- The agency must be entered in the register kept by the ministry responsible for labour before it starts, and a foreign agency cannot provide this activity in Slovenia on a cross-border or temporary basis.
- Agency workers actually working at a user business generally cannot exceed 25% of that business’s total headcount.
- A fixed-term contract for the same work cannot exceed two years in total, counting consecutive contracts with gaps of up to three months.
- Agency workers are entitled to the same basic working and employment conditions they would have if the user employed them directly for the same work.
- An agency worker temporarily laid off between assignments receives 80% of their salary.
The 25% ceiling and the two-year limit shape how a Slovenian team grows, so Acumen International plans headcount and contract terms with you from the first hire.
What Acumen International handles in Slovenia, from search to exit
| Stage | What it involves in Slovenia |
|---|---|
| Search and checks | Finding the candidate where needed, with background and education checks before the offer |
| Permits | The single residence and work permit with the administrative unit and the Employment Service’s consent, EU Blue Card applications and family members who will move too |
| Contract and onboarding | A written employment contract under ZDR-1 and registration for compulsory social insurance on the M1 form |
| Pay | Monthly payroll in euros, with contributions, income tax advances and the monthly REK-1 report |
| Time and absence | Working-time and overtime records within the legal caps, annual leave and sick leave |
| Changes and renewals | Contract annexes, the headcount ratio at your business and permit renewals filed before expiry |
| Exit | Statutory notice, severance where due, final settlement and deregistration from social insurance |
In practice, this replaces the separate payroll provider, labour lawyer, immigration adviser and benefits broker a business would otherwise need in Slovenia.
Minimum wage and pay rules in Slovenia
For 2026, the gross minimum wage is EUR 1,481.88 a month for full-time work, 15.97% above the 2025 level of EUR 1,277.72. It is adjusted each January.
On top of monthly pay, Slovenian employers owe two statutory allowances:
- An annual holiday allowance of at least the minimum wage, paid by 1 July.
- A winter allowance of at least half the minimum wage, introduced by the Winter Allowance Act in force since 20 November 2025, with the 50% minimum exempt from income tax and pension and disability contributions.
Overtime and night work are paid with supplements set in branch collective agreements.
Employment contracts and working time in Slovenia
| Rule | What it means for you |
|---|---|
| A fixed-term contract needs one of the reasons listed in Article 54 of ZDR-1, stated in the contract, or it is treated as open-ended | Temporary hires need a lawful reason on paper |
| Probation can last up to six months, and either side can end it with seven days’ notice | Fit is tested within a set window |
| Regular working time is 40 hours a week and 8 hours a day, including a paid 30-minute break | The paid break is part of the working day |
| Overtime is capped at 8 hours a week, 20 a month and 170 a year, or 230 a year with written consent each time | Peaks are absorbed within firm caps |
| Employees have a right to disconnect during rest periods and justified absences | Out-of-hours contact rules are written into internal policy |
| After six months and completed probation, an employee can ask in writing to move to an open-ended or full-time contract, and the employer answers within 30 days | Requests for better terms get a documented response |
Ending employment in Slovenia
An employer can terminate only on grounds ZDR-1 recognises, such as business reasons, incapacity or the employee’s fault. If an employee is on sick leave when notice ends, the notice runs until their last day of absence.
| Length of service | Notice for business reasons or incapacity |
|---|---|
| Up to 1 year | 15 days |
| 1 to 2 years | 30 days |
| Over 2 years | 30 days plus 2 days for each further year, up to 60 days |
| Over 25 years | 80 days |
An employee who resigns gives 15 days’ notice in the first year and 30 days after that.
Severance on termination for business reasons or incapacity
After at least one year of service, severance is based on the average monthly salary over the last three months: one fifth of it for each year of service up to 10 years, one quarter for each year between 10 and 20, and one third for each year beyond 20, capped at ten monthly salaries unless a collective agreement says otherwise.
Collective dismissal rules, with trade union consultation, apply to 10 dismissals within 30 days at a business of 20 to 99 employees, 10% of staff at 100 to 300 employees, or 30 dismissals at a larger business.
Slovenian employment risks and how Acumen International covers them
| Risk | Where it arises | How Acumen International covers it |
|---|---|---|
| Worker misclassification | A sole proprietor working full time under your direction can be treated as an employee, with contributions and tax due for past periods | Your Slovenian team is employed under ZDR-1 |
| IP ownership | Rights in work created in the job sit with the Slovenian employer unless the contracts pass them on | Contracts confirm the rights and transfer them onward to your business |
| Client liability for pay and contributions | Assignments beyond the 25% headcount ratio or through an unregistered agency breach labour market rules and expose the user business | The ratio and the agency’s registration are confirmed before every assignment |
| Equal pay for assigned staff | Agency workers are entitled to the same basic conditions as staff your business would employ directly | Pay and conditions are set against your comparable roles before the offer |
| Permanent establishment | An employee who concludes contracts for your company can create a taxable presence in Slovenia | Signing authority stays with your company and is written into the role |
| Exit cost | Notice of up to 80 days and severance of up to ten monthly salaries on business-reason dismissal | Notice and severance are calculated before any decision |
| Sponsor obligations | A single permit is tied to the employer and the job, and a new employer or job needs written approval and a fresh labour market test | Acumen International holds the employer’s side of the permit and files renewals before expiry |
| Pay transparency | The EU Pay Transparency Directive was due to be transposed by 7 June 2026 | Pay structures are documented on objective criteria |
Single permits for non-EU employees in Slovenia
EU, EEA and Swiss nationals can work in Slovenia without a permit and register their residence within three months. Other foreign nationals need a single residence and work permit, issued by an administrative unit with the Employment Service’s consent. The employer must have settled its taxes and carry no enforceable employment-related fine.
- Under the reformed Aliens Act and Employment and Work of Aliens Act, in force since 20 November 2025, a permit can be valid for up to three years, in line with the employment contract.
- For selected professions, the worker can start once the application has been filed and confirmed, before the permit is issued.
- The Employment Service checks that no suitable unemployed candidate is available where a labour market test applies, but not for a renewal in the same job with the same employer.
- Once the permit is issued, work starts within ten days, the worker is registered for social insurance on the M1 form and registers their address within eight days.
- Citizens of Bosnia and Herzegovina and Serbia can be employed under bilateral agreements.
- Highly qualified workers can apply for an EU Blue Card, with a salary threshold linked to the national average gross salary and short-term mobility to other EU states.
What Acumen International contributes
- A specialist from outside the EU can join your Slovenian team before your business has a Slovenian company to act as employer.
- Where the role is on the list of selected professions, the start date can move forward to the filing date rather than the permit date.
- When the person later moves to your own Slovenian company, the change of employer is approved before it happens, so their permit is not put at risk.
Family members
Family members join through family reunification, and the 2025 reform made reunification faster for EU Blue Card holders.
Employer cost and income tax in Slovenia
| Contribution | Employer | Employee |
|---|---|---|
| Social insurance (pension, health, unemployment, parental care) | 16.1% | 22.1% |
| Long-term care, since July 2025 | 1% | 1% |
| Total | 17.1% | 23.1% |
Employees also pay a flat monthly compulsory health contribution.
Income tax
Income tax advances are withheld monthly, and the final tax is assessed annually on the net tax base after the general allowance of EUR 5,551.93, with an additional allowance for incomes up to EUR 17,766.18.
| Net annual tax base (2026) | Rate on that band |
|---|---|
| Up to EUR 9,721.43 | 16% |
| EUR 9,721.43 to 28,592.44 | 26% |
| EUR 28,592.44 to 57,184.88 | 33% |
| EUR 57,184.88 to 82,346.23 | 39% |
| Above EUR 82,346.23 | 50% |
The Global Payroll Calculator applies all five bands and the long-term care contribution to a Slovenian salary, so a senior offer can be checked against the 39% and 50% bands before it is made.
Sectors employing through an Employer of Record in Slovenia
- Pharmaceutical and life sciences companies employ researchers, regulatory and quality specialists.
- Automotive and electrical equipment manufacturers employ engineers and production managers.
- Software and IT services companies employ developers and product teams in Ljubljana and Maribor.
- Logistics businesses linked to the Port of Koper employ operations, freight and customs specialists.
- Tourism and hospitality businesses employ hotel management and guest service staff.
Slovenian hiring cases and how they are handled
| Case | What Slovenian rules add | How it is handled |
|---|---|---|
| A developer has invoiced you as a sole proprietor for two years | Full-time work under your direction points to employment | The developer moves onto a Slovenian employment contract with Acumen International |
| A team grows beyond a quarter of your Slovenian headcount | Agency workers at a user business generally cannot exceed 25% of its headcount | Growth beyond the ratio is planned through your own Slovenian company or direct employment |
| A long-serving engineer’s role is cut after 15 years | Severance comes to 3.25 average monthly salaries, two for the first ten years and 1.25 for the next five, on top of 56 days’ notice | Notice and severance are calculated before the decision |
| An engineer from Serbia joins | Serbian citizens can be employed under the bilateral agreement, with a permit from the Employment Service | The agreement route is used instead of the general single permit |
Benefits, payroll and leave in Slovenia
Employers reimburse commuting costs and pay a meal allowance for each working day, and packages for skilled roles often add voluntary supplementary pension insurance.
Payroll obligations
| When | What happens |
|---|---|
| Before or on the first working day | The employee is registered for compulsory social insurance on the M1 form |
| On each pay day | The REK-1 report is filed with the Financial Administration, and contributions and income tax advances are paid |
| By 1 July | The annual holiday allowance is paid |
| By 30 June of the following year | Unused annual leave must be taken, or by 31 March where illness, maternity or childcare prevented it |
Leave entitlements
| Leave | Entitlement | Paid by |
|---|---|---|
| Annual leave | At least 4 weeks, 20 days on a five-day week, with at least 2 weeks taken together | Employer |
| Carers’ leave | Up to 5 days a year, unpaid | — |
| Leave for victims of domestic violence | 5 paid days a year | Employer |
| Sick leave | Salary compensation during certified incapacity | Employer for an initial period, then the Health Insurance Institute |
| Maternity, paternity and parental leave | Statutory leave around the birth and parental leave for each parent | Parental protection insurance |
Sources
- Single permit, Employment Service of Slovenia
- Employment and work of foreign nationals, Government of the Republic of Slovenia
- Temporary employment agency activities, SPOT business portal
- Rules on income tax allowances and brackets for 2026, Official Gazette No. 104/2025
- Labour law in Slovenia, CMS expert guide
- New Employment Relationship Act, Schoenherr
- Amendment to the Employment Relationships Act, Wolf Theiss
- New statutory right to winter allowance, Wolf Theiss
- Slovenia 2026 minimum wage, KPMG
- New contribution levied to finance long-term care, Slovenia Times
FREQUENTLY ASKED QUESTIONS
Got questions?
We’ve got answers
Have questions about hiring globally? You’re not alone. Below you’ll find answers to the most common questions from teams expanding into new markets — from compliance and onboarding timelines to payroll and local benefits.
If you don’t see what you’re looking for, our team of in-country experts is always ready to help you navigate the details.
How are employee exits handled under an Employer of Record in Slovenia?
Employee exits in Slovenia are handled through Acumen as legal employer. The process depends on the reason for exit and the local employment requirements, so Acumen assesses the facts before confirming notice, documentation, timing and any employee entitlements.
How is intellectual property ownership handled for employees in Slovenia?
Acumen can include confidentiality, invention and intellectual-property provisions in the employment documentation, aligned with the rules that apply in Slovenia and the client’s required ownership model. Where local law limits automatic assignment, the contract is adapted rather than relying on a generic global clause.
Can Acumen bridge employment during an M&A transition in Slovenia?
Potentially. An EOR can bridge the gap between transaction completion and the point when the buyer or new business structure is ready to employ directly in Slovenia. Acumen coordinates the employment transition, while deal-specific transfer and consultation requirements are assessed separately.