Employment

Employers are exempted from paying contributions for pension and invalidity insurance for the period measures under the ZIUZEOP are in the force for employees under paragraphs from one to four and paragraph six Article 14 of the Pension and Disability Insurance Act, for both employer and insured person, from salaries or from those compensation for salaries that are burden of the employer. For those months contributions for pension and invalidity insurance are paid by the Republic of Slovenia. Employers are not exempted from paying contributions for pension and invalidity insurance for employees, who are on a temporary lay-off or are absent from work due to force majeure.

Direct or indirect users of State Budged of the Republic of Slovenia and Municipality Budged and employers, who pursue financial or insurance activity, which belongs to the group K under the Standard Classification of Activities, and who has on the 13. March 2020 more than ten employees, and foreign embassies or consulates, international organizations, representations of international organizations and institutions, organs and agencies of the European Union in the Republic of Slovenia are not entitled to exemption from paying pension and invalidity insurance contributions under the ZUIZEOP.