Gross and net salary in Slovenia – what amount do you pay employees?

Gross and net salary in Slovenia – what amount do you pay employees

Business owners in Slovenia, do you know what the contents of gross and net salary are in Slovenia? When doing business in Europe with a company in Slovenia it is likely that you will have to employ workers. What kind of salary do you have to pay them? What falls under gross and what under net salary? We will be disclosing the information in the article.

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What is gross salary?

The amount that employers most often mention is gross salary. This is the amount from which the employer deducts contributions and advance payment of tax (personal income tax). Also the gross amount of salary includes the net salary and all contributions paid by the employer for the employee – pension and disability insurance contributions, health insurance contributions, employment contribution, parental care contribution and advance payment of personal income tax.

What is net salary?

In other words, when we deduct all contributions and advance payment of personal income tax from the amount of gross salary, we get the net salary, or the amount that your employees receive to their account. However, you have to calculate the amounts of payment for meals and transport to work completely separately, which therefore do not belong to either gross or net salary. They fall under salary supplements.

To summarize:

Gross salary – contributions from gross salary – advance payment of personal income tax = net salary that the employee receives.

Gross salary + employer contributions + transport + meals = expense of the employer for the employee’s salary.

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What are the contents of salary in Slovenia?

According to the Employment Relationships Act (ZDR-1), an employee’s salary consists of:

  • basic salary,
  • part of the salary for work performance,
  • supplements,
  • business performance payments (if agreed in a collective agreement or employment contract).

In addition to the salary, which has to be paid in money, the payment for work under the employment contract also consists of any other types of payment, if so stipulated in the collective agreement. In determining the amount of the basic salary, the complexity of the work for which the employee has concluded an employment contract is taken into account.

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Salary supplements

The law stipulates that the employee’s work performance is determined according to the value, quality and scope of work performed. The allowances are paid to the employee for special working conditions arising from the distribution of working hours, for example for night work, overtime work, work on Sunday or on holidays and work days off. Employees can also receive supplements allowances if they work in dangerous conditions (e.g. work in noise).

The amount of the mentioned allowances is determined by a collective agreement and is calculated only for the time when the employee worked in the special conditions. The employee is also entitled to a length-of-service allowance, which is also regulated by collective agreements for a certain business activity.

The employee can also receive various other payments, e.g. reimbursement of work-related expenses (for meals during work, for transport to and from work, during a business trip, etc.), to compensation for annual leave, to severance pay upon retirement. Collective agreements also provide for various other rights. They include jubilee awards and solidarity aid.

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