Remote Working Legislation, Laws & Regulations in Slovenia

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

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.

If an existing employee begins 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 that an employee work from home. However, under certain circumstances, the employer may do so (see point 3 below).

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. 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 employee 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 applicable only for the duration of these circumstances.

No, but if the worker proposes an employment contract for remote work to reconcile work and private life, the employer must justify its decision in writing within 15 days.

Providing the employee with all necessary resources and material for work that is required for the employee to fulfil his or her obligations uninterruptedly 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).

Yes, a remote employee has the same rights as a regular employee. Therefore, all expenses incurred while working (e.g. material expenses, paid meals and other costs, excluding transportation) must be reimbursed by the employer.

Additionally, 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.

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

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.

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 to EUR 2,000 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.

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. The Occupational Health and Safety Act defines an accident at work as an unforeseen or unexpected occurrence in the workplace or work environment, occurring in the course of or arising from work, which causes injury to a worker. 

No.

No.

No.

Under Slovenian law, remote work carried out by using information technology falls under the definition of work at home. Work at home is defined as “work carried out at the employee's home or at premises of his or her own choosing, away from the employer's premises”.

However, the concept of “remote/distance work abroad” is not explicitly defined in Slovenian law.

Thus, general rules and regulations should be considered, as well as different obligations of the employer in the case of remote and distance work (e.g. the differences in health and safety obligations for remote work and distance work). Furthermore, it should be noted that the competent ministry has (verbally) stated that in such cases rules and regulations for posted workers could apply.

The question of applicable law during remote/distance work abroad is regulated by provisions of international private law. Two possibilities are most likely to occur:

1. the parties can choose the applicable (labour) law regulating the employment contract; or
2. if the applicable law has not been chosen, the law of the country in which the employee habitually carries out his work duties shall apply – meaning that the applicable law must be determined based on the length and nature of the remote/distance work.

Notwithstanding the above mentioned, overriding mandatory provisions of the foreign country in which remote/distance work is performed (including when work is performed from Slovenia) could be applicable.

The general rule is that employees are subject to the social security system in the country where the work is performed.

However, in case of remote work abroad, specific rules apply:

1. Outside the EU, the social security system applicable will be determined in view of the social security treaties possibly concluded with the countries.
2. Within the EU: it should be noted that on 25 August 2023, Slovenia has signed the European framework agreement on the application of Article 16 (1) of Regulation (EC) No. 883/2004 in cases of habitual cross-border telework, stipulating that cross-border remote workers can remain on the social security scheme of the state in which their company is located, as long as they spend less than 50% of their working time in their state of residence. However, this agreement only applies to provided that the employee’s residence is in a signatory State and the registered office or place of business of the undertaking or employer is situated in one other signatory State.

For other workers, it should be distinguished depending on the duration of remote work. Either remote work is permanent and in that case, the employee must be affiliated to the social security scheme of the state in which he is working on the basis of the territory principle. Or remote work is occasional and, in that case, nothing is provided by EU regulations but it could be considered that the employee remains affiliated to the state in which in he was previously affiliated, as it is the case for secondment.

An individual is a tax resident in a country where they have permanent residence (domicile) or habitual residence. That country has a right to tax individuals’ world-wide income.

Employment income is generally subject to personal income tax in the country where the work is performed. However, Slovenia has concluded Double Tax Treaties with many countries, and they generally provide an exemption: when the employee is present in the other state for max. 183 days in a twelve-month period or in the calendar year concerned and income is not paid by or recharged to the resident of that other state or employer’s permanent establishment in that other state. In such cases, the employment income would only remain taxable in the country of employee’s tax residence.

There are no special provisions or practice regarding the days before or following a holiday.

In the context of a foreign employee performing abroad distance work from Croatia, a distinction should be made between:

1. European Union (EU), European Economic Area (EEA) and Swiss nationals – who are allowed to reside and work freely in Slovenia without a residence/work permit, but are obliged to register their stay in Slovenia; and
2. third country nationals (other than those in point (i) above) - these employees need a valid residence and work permit to be able to reside and work legally in Slovenia.

No.