Postings to Slovenia: Regulations & Reporting Requirements for working

Companies and self-employed people from other EU countries must register employment in Slovenia with the national authorities via a special portal. Detailed information about posting to Slovenia is available in German on the page for posted workers (“napotenidelavci.si”), which was produced by the Slovenian Ministry of Labour as part of an EU project.

The process of sending messages in Slovenia:

1. Register with the Slovenian Tax Office: You must register with the Slovenian Tax Office and apply for a tax number. Without this tax number, you cannot file a PWD report.
2. Fill out the PWD reporting form: The PWD reporting form must be completed in Slovenian. The form contains information about the sending company, the receiving company, the posted worker, and the type of work that is being carried out.
3. Include the required documentation: You must also submit certain documents, including a copy of the posted worker's employment contract, a copy of the social security document, and a confirmation of the worker's place of residence.
4. Submit the PWD notification: Once the form has been completed and the required documents have been submitted, you must submit the PWD notification to the Slovenian Labour Inspectorate.
5. Keep a copy of the PWD message: It is important to keep a copy of the PWD message as you may need to provide it.
   

Overall, filing a PWD notification in Slovenia is an important step to ensure that your employees are protected in accordance with EU regulations and that you avoid legal consequences. Make sure you learn about the requirements ahead of time and have all necessary documentation ready to make the process smooth.

Registration Requirements

Foreign employers must submit notification about posting through the web portal under the Employment Service, which can be accessed on the provided web address. 

The following information is required:

• Name and registered office of foreign employer 
• Personal information about posted worker 
• Names and date of birth of person authorized by foreign employer to communicate on their behalf with the supervisory authorities in Slovenia 
• Type of service 
• Posted worker's job title 
• Duration of service 
• Duration of posting 
• Place of work in Slovenia

The Employment Service shall issue a certificate for registration once the notification is submitted.

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Regulations for working in Slovenia 

Minimum wage in Slovenia

From 1 January 2025, the minimum wage in Slovenia is set at gross EUR 1,253.90 per month for a full-time worker. 

• Since January 2020, the minimum wage does not include any allowances determined by laws or other regulations or collective agreements  
• The minimum wage applies to all workers in Slovenia

Working hours 

The maximum working time is 40 hours per week.

• Overtime and standby time may be allowed under certain conditions
• Deviations from the provision on working time are possible in collective bargaining agreements

Documentation Requirements for Posting

Foreign employers shall make the following documentation available to authorities upon their request:

• Contract for provision of service between foreign employer and entity receiving posted workers accompanied by translation to Slovenian
• Certificate of submitted registration of provision of services 
• Certificate of completed application, in accordance with law governing craft activities 
• Extract from relevant register for performing activities with translation to Slovenian 
• Certificate of establishment in home country with translation to Slovenian 
• Employment contracts with translation to Slovenian 
• Pay slips with translation to Slovenian 
• Registration of presence with translation to Slovenian 
• Documents for safety and health at work with translation to Slovenian 
• Proof of paid wages to posted workers with translation to Slovenian 
• A1 Certificate for social security 

Documents must be kept for 2 years after posting has ended.

Social security in Slovenia

If an employee is posted to Slovenia from an EU country, EU Regulation 883/2004 on the coordination of social security systems applies:

• A1 certificate is available: Employee continues to be insured by the home country
• without A1 certificate: Slovenian Social security applies and the foreign employer must behave like a Slovenian employer.

Taxation of posted workers

• There is in general no "de minimis period" under which there is no tax liability in Slovenia
• Foreign employers are not taxpayers in Slovenia (i.e., Slovenian non-residents without permanent establishment or branch office in Slovenia)
• Reporting of employment income must be done by the posted worker monthly and within specified deadlines
• If the posted worker is a Slovenian tax resident for personal income tax purposes, tax paid monthly is considered as an advance payment which is offset against annual tax liability
• If the posted worker is a Slovenian non-resident, tax paid monthly is considered as final tax paid

Penalties for non-compliance with posting regulations

Foreign employers can be fined for non-compliance with rules for posted workers in a range of EUR 6,000 - EUR 60,000.

• A fine in the range of EUR 600 - EUR 6,000 can be imposed on the person in charge of the foreign company
• For certain infringements, fines can range from EUR 10,000 - EUR 30,000 for the foreign employer

Additional Information

Foreign employers may provide transnational services in Slovenia under certain conditions, including that they normally carry out such activities in their home country, the service is provided in the context of activities for which the foreign employer is registered in the home country, and the posted worker does not normally carry out work in Slovenia.

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The information provided on this website does not constitute legal advice and is not intended to address any legal issues or problems that may arise in individual cases. The information on this website is of a general nature and is provided for informational purposes only. If you need legal advice for your individual situation, you should seek the advice of a qualified attorney.