Remote Working Legislation, Laws & Regulations in Slovenia

Laws, regulations and legal information related to working from home and remote work

  1. Is there any legislation relating to working from home in your country?
  2. How can working from home be implemented in a company (e.g. through collective bargaining agreements, a unilateral decision, employment contracts)?
  3. Can an employer force an employee to work from home?
  4. Can an employee force an employer to allow them to work remotely?
  5. Does an employer have to provide the employee with office equipment and supplies for remote work?
  6. Does a company have to reimburse an employee for expenses incurred while working from home?
  7. Does an employer have to grant an employee a specific allowance for working from home? If so, under what conditions does an employer not have to pay such an allowance?    
  8. For employees who work remotely, is the employer responsible for ensuring proper working conditions from a health and safety perspective?
  9. Are there any other specific obligations for the employer?
  10. Does an employee need to be insured to work from home?
  11. Is an employee who works from home protected by legislation for work-related accidents and illnesses?
  12. Is an employer permitted to charge its employees a “reimbursement for working from home” for costs saved? (Saved expenses could include the employee’s reduced costs for transportation, petrol, lunches in restaurants and dry-cleaning charges for office attire)
  13. Are there any other specific obligations on the employee?
  14.  Have there been any legislative changes, or updates to immigration rules, designed to encourage short-term remote working in your country (compared to the rules normally found in other countries)?
  15. Any other comments?

1. Is there any legislation relating to working from home in your country?

Yes. Working from home is regulated in Article 68 to 72 of the Employment Relationships Act (ZDR-1).

2. How can working from home be implemented in a company (e.g. through collective bargaining agreements, a unilateral decision, employment contracts)?

The general rule is that working from home must be implemented in the employment contract, whereas certain aspects of it may be addressed in a by-law.

In case that an existing employee will start to work from home, a new contract will be required since a change in the place of work represents a change in a crucial part of an employment contract.

It is generally not possible for the employer to unilaterally insist the employee work from home. However, under certain circumstances it may do so (see below under point 3). 

3. Can an employer force an employee to work from home?

As already mentioned, working from home requires a contract. Therefore, the employer cannot force the employee to work from home.

However, the ZDR-1 envisages an option to unilaterally change the employee’s place of work in exceptional circumstances. Namely, Article 169 of the ZDR-1 stipulates that in cases of natural or other disasters, if such an accident is anticipated, or in other exceptional circumstances where people’s life and health or the employer’s assets are threatened (i.e. extraordinary circumstances), the type and/or place of work specified in the employment contract may temporarily change without the consent of the employee. But this is the case only for the duration of these circumstances.

4. Can an employee force an employer to allow them to work remotely?

No, working from home is not considered an employee right.

5. Does an employer have to provide the employee with office equipment and supplies for remote work?

Provision of all necessary resources and material for work that the employee requires to fulfil their obligations uninterruptedly to the employee is one of the employer’s general obligations under the ZDR-1. However, if the employee is using personal resources, the employer is obliged to cover the employee’s costs for using these resources (see below).

6. Does a company have to reimburse an employee for expenses incurred while working from home?

Provision of all necessary resources and material for work that the employee requires to fulfil their obligations uninterruptedly to the employee is one of the employer’s general obligations under the ZDR-1. However, if the employee is using personal resources, the employer is obliged to cover the employee’s costs for using these resources. The amount of compensation is agreed in the employment contract by the employer and the employee.

7. Does an employer have to grant an employee a specific allowance for working from home? If so, under what conditions does an employer not have to pay such an allowance?    

No, the law does not provide for a specific allowance.

The law, however, enables a tax exemption under the Personal Income Tax Act, according to which the compensation for the employee’s usage of personal resources when working from home is excluded from the taxable amount of employment income (i.e. tax base), under the condition that it is determined by special legislation, collective agreement or a general act of the employer, but only up to 0.20 % of the last known average annual salary of employees in Slovenia, calculated per month, for each day of working from home.

8. For employees who work remotely, is the employer responsible for ensuring proper working conditions from a health and safety perspective?

Yes, an employee who is working from home has the right to the same protection as a regular employee for work-related accidents and illness.

Since the employer is responsible for ensuring a safe and healthy work environment, the employer must engage an occupational health contractor who will make or update the company's safety statement with a risk assessment and provide an assessment of the employee’s specific employment position and working environment.

9. Are there any other specific obligations for the employer?

The employer must notify the Labour Inspectorate about working from home prior to its commencement. The notification must be submitted via the SPOT portal (Slovenian Business Point portal). Note that this is only a notice: consent is not required. An administrative penalty from EUR 750.00 to EUR 2,000.00 can be imposed on an employer who fails to comply with this obligation.

Although the work is being carried out from home, there is no exception to the rule that the employer is obliged to maintain a daily record of working time for each employee.

10. Does an employee need to be insured to work from home?

All employees in an employment relationship are covered by work-related accident insurance, regardless of the place of work. No additional insurance is necessary.

Yes, benefits arising from work-related accidents and illnesses apply if an accident occurs while the employee is working from home. However, to be considered a work accident, the event must take place while the employee is performing work-related services.         

12. Is an employer permitted to charge its employees a “reimbursement for working from home” for costs saved? (Saved expenses could include the employee’s reduced costs for transportation, petrol, lunches in restaurants and dry-cleaning charges for office attire)

No.

13. Are there any other specific obligations on the employee?

No.

14. Have there been any legislative changes, or updates to immigration rules, designed to encourage short-term remote working in your country (compared to the rules normally found in other countries)?

No.

15. Any other comments?

No.