If you are permanently or temporarily resident in the Republic of Slovenia or you create taxable income in the national territory or are the owner of taxable movable or immovable property, you are therefore a taxable person, and you have your own tax number.
All employees and insured persons who earn income from employment, from the performance of an agricultural or forestry activity, from a pension, from the letting of property or from capital are liable for the payment of income tax. From personal receipts they pay a monthly advance payment of income tax, which is taken into account in the final assessment of income tax and is subtracted from it.
In addition to income tax, individuals in Slovenia pay taxes, contributions and other compulsory duties, which might include tax on real estate transactions, inheritance and gift tax, tax on property, tax on winnings accrued through games of chance, motor vehicle tax, value added tax, a compensation fee for building site use, environmental levies, and social security contributions.
The figures showing the net monthly pay of full-time new workers and those with five years of experience from 2006, taken from the newspaper Finance, and based on offers from employers in private agency databases, are as follows for the professions with the highest demand:
Lawyers, judges
from EUR 1 043 for beginners to 2 112
IT system programmers and analysts
from EUR 1 200 to 1 690
Mechanical and electrical engineers etc.
from EUR 626 to 1 180
Specialist physicians
from EUR 1 170 to 1 900
Customs officers, secretaries, bank tellers
from EUR 543 to 718
Nurses
from EUR 501 to 592
Chefs, waiters, sales and security staff
from EUR 417 to 845
Builders, carpenters
from EUR 417 to 634
Foundry workers, welders, toolmakers
from EUR 501 to 676
Drivers of heavy lorries and towing vehicles
from EUR 417 to 1 690
Unskilled construction workers
from EUR 501 to 650
At the beginning of 2008 wages were linked to inflation, therefore the wages are at least 6% higher.A worker pays social security contributions and income tax amounting in 2008 to 22.1% of his/her monthly income from employment. Prepayment of income tax is calculated during the year on all receipts as tax deduction in a percentage for the income tax bracket depending on your tax base.This comprises income and benefits from employment, income from capital (dividends), company scholarships, in the event that they exceed the minimum wage in Slovenia, and other income, reduced by the general allowance amounting to EUR 246.63 a month and other personal allowances (granted to disabled persons, the over-65s, school pupils or students who receive income from work through the student employment service) and an allowance for maintained family members (from EUR 181.98 for one, EUR 397.81 for two and EUR 709.77 for three maintained family members).
In 2008 the prepayment of income tax amounted to 16% for the monthly tax base up to EUR 598.96, 27% for the tax base from EUR 598.96 to 1 197.93 and 41% for the tax base above EUR 1 197.93.
Completed the fiscal year 2008 you will receive at your address in March 2009 a previously completed tax return from the Tax Administration based on data from the payers of your earnings. If you agree with the return, it will become a final assessment. On the basis of this assessment you must make up any shortfall in your income tax payments during the year, or the Tax Administration will make a refund to your business account for any excess payments made during the year.
In paying wages employers pay contributions for health insurance, maternity insurance, pension and disability insurance, employment and unemployment insurance and accidents at work insurance, at an overall rate of 16.10%.
Employers — legal and natural persons who pay wages also pay a payroll tax. This tax is calculated and paid from gross wages at rates relating to the level of the monthly gross wage of the employee which in the year 2008 exceed EUR 688.54 at rates of 1.1%, 2.3% and 4.4%. Payroll tax will be abolished in the year 2009.
Value added tax is paid on goods transactions, service transactions and the import of goods. The general rate is 20 % and the reduced rate is 8.5%. The reduced rate is used for the calculation and payment of VAT on food, water supply, medicines, books, tickets for cultural events, etc.
All employees and insured persons who earn income from employment, from the performance of an agricultural or forestry activity, from a pension, from the letting of property or from capital are liable for the payment of income tax. From personal receipts they pay a monthly advance payment of income tax, which is taken into account in the final assessment of income tax and is subtracted from it.
In addition to income tax, individuals in Slovenia pay taxes, contributions and other compulsory duties, which might include tax on real estate transactions, inheritance and gift tax, tax on property, tax on winnings accrued through games of chance, motor vehicle tax, value added tax, a compensation fee for building site use, environmental levies, and social security contributions.
The figures showing the net monthly pay of full-time new workers and those with five years of experience from 2006, taken from the newspaper Finance, and based on offers from employers in private agency databases, are as follows for the professions with the highest demand:
Lawyers, judges
from EUR 1 043 for beginners to 2 112
IT system programmers and analysts
from EUR 1 200 to 1 690
Mechanical and electrical engineers etc.
from EUR 626 to 1 180
Specialist physicians
from EUR 1 170 to 1 900
Customs officers, secretaries, bank tellers
from EUR 543 to 718
Nurses
from EUR 501 to 592
Chefs, waiters, sales and security staff
from EUR 417 to 845
Builders, carpenters
from EUR 417 to 634
Foundry workers, welders, toolmakers
from EUR 501 to 676
Drivers of heavy lorries and towing vehicles
from EUR 417 to 1 690
Unskilled construction workers
from EUR 501 to 650
At the beginning of 2008 wages were linked to inflation, therefore the wages are at least 6% higher.A worker pays social security contributions and income tax amounting in 2008 to 22.1% of his/her monthly income from employment. Prepayment of income tax is calculated during the year on all receipts as tax deduction in a percentage for the income tax bracket depending on your tax base.This comprises income and benefits from employment, income from capital (dividends), company scholarships, in the event that they exceed the minimum wage in Slovenia, and other income, reduced by the general allowance amounting to EUR 246.63 a month and other personal allowances (granted to disabled persons, the over-65s, school pupils or students who receive income from work through the student employment service) and an allowance for maintained family members (from EUR 181.98 for one, EUR 397.81 for two and EUR 709.77 for three maintained family members).
In 2008 the prepayment of income tax amounted to 16% for the monthly tax base up to EUR 598.96, 27% for the tax base from EUR 598.96 to 1 197.93 and 41% for the tax base above EUR 1 197.93.
Completed the fiscal year 2008 you will receive at your address in March 2009 a previously completed tax return from the Tax Administration based on data from the payers of your earnings. If you agree with the return, it will become a final assessment. On the basis of this assessment you must make up any shortfall in your income tax payments during the year, or the Tax Administration will make a refund to your business account for any excess payments made during the year.
In paying wages employers pay contributions for health insurance, maternity insurance, pension and disability insurance, employment and unemployment insurance and accidents at work insurance, at an overall rate of 16.10%.
Employers — legal and natural persons who pay wages also pay a payroll tax. This tax is calculated and paid from gross wages at rates relating to the level of the monthly gross wage of the employee which in the year 2008 exceed EUR 688.54 at rates of 1.1%, 2.3% and 4.4%. Payroll tax will be abolished in the year 2009.
Value added tax is paid on goods transactions, service transactions and the import of goods. The general rate is 20 % and the reduced rate is 8.5%. The reduced rate is used for the calculation and payment of VAT on food, water supply, medicines, books, tickets for cultural events, etc.