Slovenia · Glossary

Slovenia HR and payroll glossary

16 local terms and acronyms: tax, social security, payroll and employment law.

The terms and acronyms you meet on payslips, tax and employment documents in Slovenia. Figures are for 2026; the calculations are on Slovenia's HR data page and in the take-home pay calculator.

DohodninaFURSIRSDLetni dopustOdpovedni rokOdpravninaOZPPIZPoskusno deloPrispevek za dolgotrajno oskrboPrispevki za socialno varnostRegresSplošna olajšavaStarševsko varstvo / zaposlovanjeZimski regresZZ

Tax

Dohodnina Personal income tax

dohodnina

Charged on pay after employee contributions and allowances. The 2026 annual scale is 16% to €9,721.43, 26% to €28,592.44, 33% to €57,184.88, 39% to €82,346.23 and 50% above. Employers withhold monthly on one twelfth of the scale and FURS issues an annual assessment. Source

Splošna olajšava General tax allowance

splošna olajšava

The allowance every resident deducts from income: €5,551.93 for 2026 (€462.66 a month in payroll), plus an additional amount for total income up to €17,766.18 that does not reach typical white-collar salaries. Source

Social security and pensions

OZP Compulsory health contribution (flat)

obvezni zdravstveni prispevek

A flat monthly amount deducted from every employee, which replaced supplementary health insurance in 2024 and is indexed each March: €37.17 a month until February 2026 and €39.36 from March 2026. It is deductible for income tax like other employee contributions. Source

PIZ Pension and disability insurance

pokojninsko in invalidsko zavarovanje

The pension and disability contribution, administered by ZPIZ: 15.50% from the employee and 8.85% from the employer, on gross pay with no ceiling. Source

Prispevek za dolgotrajno oskrbo Long-term care contribution

prispevek za dolgotrajno oskrbo

A contribution introduced in July 2025 to fund the new long-term care system: 1% of gross pay from the employee and 1% from the employer, uncapped, so 2026 is its first full year. Source

Prispevki za socialno varnost Social security contributions

prispevki za socialno varnost

The umbrella name for the percentage contributions on gross pay, none of them capped. In 2026 the employee pays 23.1% (pension 15.5%, health 6.36%, long-term care 1%, parental 0.1%, unemployment 0.14%) and the employer 17.1%. The employee's contributions are deductible for income tax. Source

Starševsko varstvo / zaposlovanje Parental protection and unemployment insurance

prispevek za starševsko varstvo / za zaposlovanje

Two small contributions on gross pay: parental protection 0.10% from each side, and unemployment insurance 0.14% from the employee and 0.06% from the employer. Source

ZZ Compulsory health insurance

obvezno zdravstveno zavarovanje

The health insurance contribution, administered by the Health Insurance Institute (ZZZS): 6.36% from the employee and 6.56% from the employer, plus 0.53% employer-only insurance for occupational injury and disease, all uncapped. Source

Pay and payroll

Letni dopust Annual leave

letni dopust

At least 4 weeks a year (20 working days on a five-day week), with extra days for workers aged 55+, disabled workers and parents of young children; collective agreements usually add days for length of service. Source

Regres Annual holiday allowance

regres za letni dopust

A statutory payment on top of salary, at least the minimum wage (€1,481.88 in 2026). It is free of tax and contributions up to 100% of the average monthly wage, so it is a real cost item for the employer and worth budgeting separately. Source

Zimski regres Winter allowance

zimski regres

A statutory winter payment of half the minimum wage on top of salary. Together with any business-performance bonus it is excluded from the tax base up to 100% of the average monthly wage. Source

Employment law

Odpovedni rok Notice period

odpovedni rok

For dismissal for business reasons or incapacity: 15 days in the first year, 30 days after 1 year, and after 2 years 30 days plus 2 days per year of service, up to 60 days (80 after 25 years, unless a collective agreement sets at least 60). Misconduct: 15 days. Employee resignation: 30 days. Source

Odpravnina Severance pay

odpravnina

Due on dismissal for business reasons or incapacity, based on average monthly pay of the last 3 months: 1/5 of a month's pay per year of service for 1–5 years, 1/4 for 5–15 years and 1/3 above 15 years, capped at 10 months' pay unless a collective agreement says otherwise. Source

Poskusno delo Probationary period

poskusno delo

Up to 6 months, extendable only for absences during it. If the employee fails probation, notice is 7 days. Source

Agencies and institutions

FURS Financial Administration of the Republic of Slovenia

Finančna uprava Republike Slovenije

The tax authority. Employers file the REK-O withholding return with FURS for each pay run and pay income tax and all social contributions through it. Source

IRSD Labour Inspectorate of the Republic of Slovenia

Inšpektorat Republike Slovenije za delo

The State body that inspects compliance with employment relations, pay and working-time rules and occupational safety, and can fine employers. Source

For Japan, see the Japan HR Glossary.