SLOVENIA Law and Practice Contributed by: Jernej Jeraj and Katja Triller Vrtovec, PFP Law
agreements and apply to special working conditions, such as overtime work, night work, work in shifts, work on Sundays and other work-free days, etc. The supplements are calculated from the basic salary. The criteria for bonuses for individual or collective job performance are determined by collective bargaining agreements at the industry or employer level or by the employer’s general acts, and are usually not a man - datory part of the employee’s salary. Provided that the employer meets the conditions set forth by the Personal Income Tax Act (Zakon o dohodnini, OJ no 13/11 et seq – “ZDoh-2”), the bonus for the collective performance is not subject to personal income tax (up to a certain threshold). Employees are entitled to a paid daily break of 30 minutes per eight hours of work (or a proportionally longer or shorter paid break if the daily working hours Every employee is entitled to a vacation allowance. The minimum annual vacation allowance equates to the minimum salary. The vacation allowance is not subject to any taxes or social contributions up to the amount of the last published gross average wage in Slovenia. In cases where an employee starts or ends their employment with the employer during the year, they are entitled to a pro rata part of the vacation allowance. Work-Related Expenses Employers are responsible for reimbursing employ - ees for all acknowledged work-related expenses, the amount of which is usually determined by collective bargaining agreements and/or a governmental decree on thresholds up to which these payments are not subject to taxes (and social contributions). These reimbursements include the daily meal allowance, costs of commuting to and from work, travel costs and compensation for use of the employee’s assets are longer or shorter). Vacation Allowance
a given calendar year cannot be less than four weeks, regardless of whether the employee works full-time or part-time. A longer duration of annual leave may be determined by collective bargaining agreements, general employer’s acts or the employment contract. Annual leave is determined and used in working days. The employer is obliged to notify the employee in writ - ing each year (by 31 March) of the number of vacation days to which the employee is entitled. Annual leave may be taken in several parts, and the employer is obliged to allow the employee to use two weeks of annual leave at once. The specific dates on which the annual leave will be taken are subject to an agreement between the parties, but the employ - er must consider the personal circumstances of the employee (particularly if the employee has school-age children) and shall not refuse the employee’s requests unless the use of annual leave on a certain date would seriously hinder the employer’s work process. The employer must enable employees to take their annual leave in the current calendar year, and employ - ees must take at least two weeks of annual leave by the end of the current calendar year, with the remain - ing leave to be taken by 30 June of the following year (extensions apply in case of longer absences from work due to sick leave or parental leave). Other Permitted Absences From Work Paid and unpaid absences from work for personal rea - sons are permitted. An employee is entitled to paid leave from work for up to seven working days in a calendar year due to personal (non-health-related) circumstances explicitly listed in ZDR-1. Absence from work due to illness or injury, as well as absence due to blood donation, is also paid. The duration of such paid absence is not limited, but only a certain part of the compensation burden falls on the employer. The recent amendments to the law have introduced up to five working days of paid absence in a calen - dar year to provide care to close relatives, as listed in ZDR-1 (ie, caregiver leave). An employee who is a victim of domestic violence is entitled to five working days of paid leave in a calendar year for the purpose
(if the employee works from home). 1.5 Other Employment Terms Vacation
Employees in Slovenia are entitled to a certain number of paid days of vacation (annual leave). Annual leave in
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