Slovenia
[Updated 6/23/25] Slovenia has a comprehensive social security system, primarily covering retirement and healthcare. Employees contribute more to the system than employers, and it is advisable to consult with employees before offering supplemental benefits, as many employees do not wish to incur the expense of perks. However, there are a variety of benefit options that employees do appreciate.
Country Insight
Average Cost
The average benefit cost for employers is about €1,500 – €1,800 per annum (including retirement contributions).
Mandatory employee benefits in Slovenia are integral to the country’s comprehensive social security system, which encompasses pensions, healthcare, and meal subsidies. Supplementary employee benefits in Slovenia include voluntary pension plans, personal accident, and life insurance. Additionally, supplemental health insurance is available; however, it is not a common benefit provided by companies. Employee perks in the country include a fuel card, bonuses, educational stipends, and mobile phones.
Mandatory Employee Benefits in Slovenia
Slovenia’s comprehensive social security system encompasses pensions and disability benefits, health insurance and healthcare, unemployment insurance, parental insurance, family benefits, and social assistance. Both employees (22.10%) and employers (16.10%) pay (contributions and taxes) into social security.
Pension Insurance
Slovenia has a three-tier pension system, with the first pillar being a PAYG scheme. The contribution rate for the public pension system is 24.35% of gross wages; employees pay 15.5%, employers contribute 8.85%, and the self-employed must cover the total amount.
The second pillar consists of occupational pensions that are mandatory for certain sectors (public service and banking sectors, as well as for particularly hazardous occupations) and voluntary for other private sectors (different versions of pension schemes). The monthly premium is limited to a maximum of 5.84% of the annual gross salary or €2,905.66 per year.
Voluntary personal savings constitute the third pillar.
Health Insurance
The compulsory health insurance (CHI) scheme covers the entire population, either based on employment and self-employment or residence (including the insured person and their family members). The insured persons are guaranteed by law the following: payment of health services, sick pay during temporary absence from work, and reimbursement of travel expenses related to obtaining health services.
CHI does not always cover all healthcare services, and does not pay the full price. Full coverage applies to the following:
- All health programs for children and youth (children are completely covered up to age 18)
- Students, as long as they attend school
- Family planning
- Occupational, malignant, and other diseases
- Medical services related to the donation and transplantation of tissues and organs
- Long-term nursing care
This insurance may no longer be offered by insurance companies but taken over by the Institute for Health Insurance of Slovenia, ZZZS, which is now regulated by the state. The premium is €35 and is deducted from the salary by the employer.
Insurance companies may no longer offer voluntary health insurance policies, as the state has assumed control over them. The premium is €35 and is deducted from the salary by the employer.
Supplementary Employee Benefits in Slovenia
Retirement
Voluntary supplementary pension plans may be established as collective insurance with an employer, who wholly or partially funds the insurance for all his employees, or by entering an individual retirement plan.
Employers’ contributions to supplementary pension funds are deductible for corporate and personal income tax purposes, as well as social security contributions. An employer making contributions to a pension plan can lower its tax base, and these contributions are not included in the base for Social Security tax. Pension contributions from both the employer and the employee are eligible for tax relief, up to 5.844% of the employee’s gross wage, and are capped at approximately €2,800 per year per employee. This maximum also includes premiums paid by the employee to individual pension schemes, with the employer having priority for tax relief. The monthly premium is limited to a maximum of 5.84% of the annual gross salary or €2,905.66 per year.
To receive tax-favorable treatment, a plan must cover at least 51% of the sponsoring employer’s employees and be authorized by the Ministry of Labor.
The third pillar – Premiums paid from this pillar are subject to tax relief and preferences, which are lower than those of similar incentives in other occupational schemes. Tax incentives for individual pension insurance include only personal income tax relief, but not other social contributions; therefore, due to the reason above, this pillar is not very common in Slovenia.
Health Insurance
Voluntary health insurance can roughly be divided into supplementary and additional. Supplementary insurance covers participation costs. This insurance may no longer be offered by insurance companies but taken over by the Institute for Health Insurance of Slovenia, ZZZS, which is now regulated by the state. The premium is €35 and is deducted from the salary by the employer, and additional health insurance consists of various insurance products related to additional health care (specialist examinations, unstandardized dental care, rehabilitation costs after the accident, and hospital specialist activity. Companies are increasingly getting this insurance for their employees. The average premium is approximately €20.
Other voluntary benefits are available as insurance products in the market.
Travel Health Insurance
Travel health insurance covers medical treatment costs during travel and stays abroad. Companies typically conclude this coverage only for business travel, with 93% of companies providing it.
Personal Accident Insurance
In addition to the benefits provided by the social security system, some companies offer personal accident insurance, which covers accidents, death, and permanent disability as primary benefits, typically in the form of an insurance policy. The employer typically covers the cost, and it is possible to cover family members through employee contributions.
Life Insurance
Group life insurance products concluded by companies are, in most cases, without a savings component. Insurance beneficiaries in the event of death can be a company or an individual (such as family members). The premium is a taxable expense for the company; however, if the company is entitled as the beneficiary, the payment is treated as company income. In this case, the tax base also increases in the same year as the payment.
Employee Perks
The most common perks as a part of typical employer benefit practices are the following:
- Company car – A company car is typical for management and other staff who require transportation to perform their work. Employees are paid a credit rating for their vehicles. The purchase value of the vehicle is 2% of the gasoline or diesel. Electric vehicles do not have a credit rating.
- Fuel card – Employees with a company car are entitled to a fuel card. The fuel card can be used only in Slovenia or also in other countries.
- Transportation Allowance – The employer compensates fuel costs according to the applicable law for employees who do not drive a company car (€0.21/km) and €0.43 for transportation on a business trip. Alternatively, a monthly travel card for transportation is reimbursed (depending on the employer).
- Bonuses – Common bonuses to include in employment contracts are:
- 13th salary – considered a gratuity and not required by law
- Christmas bonus
- Jubilee bonus – the amount is usually dependent on the length of service
- Performance-based bonus
Twenty percent of all companies provide jubilee awards, and 59% provide service awards. Typical anniversary rewards are for 10, 20, or 30 years. The target payout is a % of the base salary linked to the pay grade. Jubilee awards are similar but may commemorate a special anniversary, such as the 25th or 50th anniversary.
- Meal Subsidy – €7.96 per working day (statutory maximum amount).
- Discounted company products – 19% of companies grant product discounts.
- Education – The majority (81%) of companies provide or assist with employee development by covering the costs of conferences and training courses.
- Mobile phones – Almost all companies (98%) provide employees with mobile phones.
In recent years, companies have begun offering their employees extra benefits, including flexible hours for working mothers, paternity leave, and study leave for work-related courses.
Slovenia launched a family-friendly enterprise certification scheme, Certifikat Družini prijazno podjetje, in 2007, in partnership with the non-profit Eqvilib Institute. The scheme is based on the European family audit system developed by Berufundfamilie in Germany and is also used in Austria, Italy, and Hungary.
The Family Friendly Enterprise certificate is based on the CSR principle of employee–management cooperation, emphasizing work-life balance. The FFE certificate is a comprehensive consultation process that yields positive effects beyond reconciling employees’ work and personal life, and reflects competitive advantages with a positive economic impact for enterprises and long-term benefits for society. Over 250 Slovenian companies and organizations have entered the certification, and certificate holders employ more than 70,000 workers.
This information on mandatory and supplemental employee benefits in Slovenia is provided by Asinta’s Central and Eastern European Partner, the GrECo Group.