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Sibiz: Business consulting and immigration to Slovenia, Dunajska cesta 119, Ljubljana (2026)

01/05/2026

🚨 GOOD NEWS FOR FOREIGNERS: Slovenia Extends Fast-Track Employment Procedures

📍 Ljubljana, April 2026 – The Ministry of Labor, Family, Social Affairs and Equal Opportunities (MDDSZ) has officially extended the validity of the decree that allows for faster employment of foreigners.

Originally set to expire on April 30, the accelerated procedures will now remain in effect until October 31, 2026.

This extension is a strategic move to address the ongoing labor shortage in several key industries in Slovenia. It simplifies the administrative path for foreign workers already legally residing in the country who wish to enter the Slovenian labor market.

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🔹 WHAT DOES THIS MEAN FOR YOU?
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The main advantage of this decree is the simplified recruitment process.

For certain professions, the Employment Service of the Republic of Slovenia (ZRSZ) can issue a permit without conducting a “labor market test”.

This means that they do not first check whether there are suitable domestic candidates available, which significantly shortens the waiting period.

Furthermore, according to the current legislation, a foreigner may start working as soon as the administrative unit (UE – the local government office where the application for a residence and work permit is processed) issues a certificate on the submitted application for a single residence and work permit, provided that the ZRSZ has given its consent.

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🔹 KEY INDUSTRIES & PROFESSIONS COVERED
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🌿 Agriculture and forestry:
Farmers, forestry workers, and technicians.

🏭 Manufacturing:
Pharmacists, chemical and food technicians, mechanics, toolmakers, and butchers.

🏗️ Construction and Engineering:
Electrical engineers, civil engineers, mechanical engineers, and electromechanical engineers.

🚛 Transportation and Logistics:
Heavy truck and tractor-trailer drivers.

🏨 Hospitality and Tourism:
Cooks, waiters, hotel receptionists and cleaners.

💻 IT and Communications:
Software developers, application analysts, data specialists, and cybersecurity experts.

🏥 Health and Social Care:
Specialists, General Practitioners, Nurses, Nursing Assistants and Physiotherapists.

📌 For the full list of 2025 shortage occupations, visit our website here:
https://sibiz.eu/slovenia-expands-list-of-shortage-occupations-for-2025/

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🔹 WHY THIS MATTERS
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This six-month extension provides businesses with much-needed flexibility and allows for better planning during peak seasons in tourism, agriculture and construction.

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🔹 ABOUT SIBIZ
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At SIBIZ, we specialize in providing comprehensive support to business professionals, corporate clients and individuals navigating the Slovenian business environment.

Our team provides expert guidance on business immigration, employment procedures and regulatory compliance to ensure a smooth transition into the Slovenian market.

Whether you are an employer looking for talent or a professional seeking new opportunities, we are here to help you succeed.

📩 For more information:
www.sibiz.eu

01/05/2026

Mandatory Annual Leave and Holiday Allowance in Slovenia 2026: The Complete Guide for Employees

Navigating labour law in a foreign country can be challenging. For all foreign professionals, business owners and expats working in Slovenia, understanding the Employment Relationships Act (ZDR-1) is crucial to a smooth professional life.

Holiday pay is mandatory in Slovenia and this comprehensive guide covers everything you need to know about your rights and obligations regarding annual leave and the payment known locally as "regres" for the year 2026.

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HOLIDAY ALLOWANCE ("REGRES") 2026
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Every employee in Slovenia who has a valid employment contract is entitled to a holiday allowance. In Slovenia, this mandatory payment is locally known and referred to as "regres".

It is a legal right that is linked to your right to annual leave, which means that you are entitled to it even if you do not actually use all of your leave days (e.g. because you are on long-term sick leave).

1️⃣ Minimum amount:
In 2026, the minimum amount will be set at 1,481.88 EUR (equal to the national minimum wage).

2️⃣ Proportional entitlement:
If you are not employed for the full calendar year, you are entitled to a proportional amount (1/12 for each month of employment).

3️⃣ Part-time workers:
Generally receive a prorated amount based on their hours worked.

However, those working part-time due to parental leave, disability, or as victims of domestic violence are entitled to the full amount, just like full-time employees.

4️⃣ Payment Deadline:
Employers must pay the "regres" by July 1, 2026.

In cases of severe illiquidity, this may be extended to November 1, 2026, but only if the industry's collective bargaining agreement allows such an extension.

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ANNUAL LEAVE ("LETNI DOPUST")
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The right to paid vacation is fundamental and cannot be waived.

You cannot "sell" your vacation days for money while you are still employed; such an agreement is legally void.

1️⃣ Minimum duration:
At least 4 weeks per year.
For a standard 5-day week, this is 20 days.

2️⃣ Extra days:
You may be eligible for extra days based on certain criteria:

• Older workers (over 55 years old): +3 days.
• Parents with children under 15: +1 day per child.
• Persons with disabilities or 60% physical impairment: +3 days.
• Employees caring for children with special needs: +3 days.

3️⃣ Scheduling:
Vacation is taken by agreement between the employee and the employer.

However, you must be able to take at least two weeks in a continuous block.

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ADVANCED FREQUENTLY ASKED QUESTIONS (Q&A)
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❓ Who exactly is entitled to "regres"?
Every employee has this right. It is automatically acquired when the employment contract is signed.

Even if you are on sick leave or parental leave for the entire year, you are still entitled to both leave and the bonus.

❓ How is the "regres" calculated if I work part-time?
It is usually proportional to the hours you work.

For example, if you work 20 hours per week (50%), you will receive 50% of the benefit.

Exception: If you work part-time due to pension/disability, health insurance or parental leave rules, you are entitled to the full amount.

❓ Can I carry over unused leave to 2027?
Yes.

You must use at least two weeks by the end of 2026.

The remainder can be carried over and used until June 30, 2027.

Important:
If you were unable to use your leave due to illness, injury or parental leave, you can carry it over until March 31 of the year following the transfer year (a 15-month window).

❓ Can my employer decide when I take my leave?
The timing is determined by mutual agreement.

The employer must consider your needs (family obligations, rest) as well as the needs of the work process.

Parents of school-age children have a special right to take at least one week during school holidays.

❓ What is "one day of choice"?
Every employee has the right to take one day of annual leave on a day of his or her choice.

You must give your employer at least 3 days' notice.

Your employer can only refuse if your absence would seriously jeopardize the work process.

❓ Can I take leave in hours (e.g. 2 hours today, 6 hours tomorrow)?
No.

Annual leave is calculated and used in full working days.

The smallest unit of time you can take is a full day.

❓ Can my employer call me back from vacation?
Generally, no.

Your vacation is for rest and relaxation.

Recall is possible only in extreme, unforeseen circumstances and usually requires mutual agreement.

❓ What is the "right to disconnect"?
Slovenian law ensures that employees are not required to be available to their employer outside of working hours.

This means that you do not have to answer work calls or emails while on vacation, and you cannot be penalized for doing so.

❓ Are there other types of paid leave besides "annual leave"?
Yes.

You are entitled to Paid Leave for Personal Circumstances (up to 7 days per year).

This includes:

• Your own wedding (minimum of 1 day).
• Death of spouse, child or parent (minimum of 1 day).
• Serious accident (1 day minimum).
• Accompanying a first grader to school on their first day (1 day).

❓ What happens if I receive too much "regres" or take too much leave?
If you leave a company and it is found that you were overpaid "regres" or took more leave than you were entitled to (proportionately), the employer may seek a civil refund or offset against your final salary (with your written consent).

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WHAT IF YOUR RIGHTS ARE VIOLATED?
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If your employer fails to pay your "regres" or grant you annual leave, you have several options:

1️⃣ Formal request:
Send a written request to the employer to correct the violation within 8 working days.

2️⃣ Labour Inspectorate:
Contact the Labour Inspectorate of the Republic of Slovenia (IRSD - Inšpektorat RS za delo).

You can make a report anonymously.

3️⃣ Labor Court:
File a claim.

Note that financial claims such as unpaid "regres" expire after 5 years.

For tax-related questions, please contact the Financial Administration of the Republic of Slovenia (FURS - Finančna uprava Republike Slovenije).

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ABOUT US
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SIBIZ provides world-class support for business professionals, corporate clients and individuals looking to establish or manage their presence in Slovenia.

We specialize in business immigration, legal advice, and administrative support to ensure your transition and operations are seamless.

For more information:
www.sibiz.eu

20/04/2026

New Rules for Sick Leave in Slovenia: What You Need to Know for 2026

Staying abreast of employment regulations is crucial for anyone working or running a business in Slovenia. A new law, the Health Intervention Measures Act (ZDIUPZ), which comes into force on January 1, 2026, introduces significant changes to the rights and obligations regarding sick leave compensation.

These changes affect everyone involved in the process: Employees (members), medical staff and employers.

Who is entitled to sickness benefit?

According to the Health Care and Health Insurance Act (ZZVZZ), the right to compensation during temporary absence from work applies to all persons employed in the Republic of Slovenia. This includes:

Employees of domestic and foreign employers.
Individuals engaged in independent business or professional activities.
Partners in corporations and directors of limited liability companies whose principal occupation is management.

Stricter rules for withholding compensation

The law is becoming stricter about when sick leave benefits can be withheld. An insured person may lose his or her right to compensation if:

Failing to notify their employer or personal physician of their illness within three days without a valid reason.
They do not respond to an invitation to a medical examination or a medical commission without a valid reason.

According to the new ZDIUPZ regulations, an employee is also not entitled to compensation if he or she works while on sick leave or does not follow the written instructions of the doctor.

Transparency and digital integration through SPOT

To ensure better oversight, physicians are now required to provide clear instructions on how to behave while on sick leave (e.g., bed rest, limited movement, or allowed walks). These instructions are handled with high transparency:

The physician enters the orders into the patient portal.
Instructions are sent electronically to the insured.
Employers are notified of these instructions (without revealing the specific medical diagnosis) via the Slovenian Business Point (SPOT) portal.

If an employee does not have a valid digital contact, they are responsible for obtaining these instructions from their doctor through other agreed channels.

Restrictions on movement and travel abroad

In accordance with Article 22 of the ZDIUPZ, an insured person must, in principle, remain at his/her place of residence. They may only leave for:

Obtaining medical services.
Caring for a close family member (if not at home).
Situations where the personal physician determines that leaving home will not adversely affect your health.

Travel abroad while on medical leave is strictly regulated. It is allowed only if a medical committee grants special permission for medical treatment or urgent personal reasons (e.g., death in the family), provided the travel does not interfere with recovery.

Consequences of violations

If a violation is discovered, the Slovenian Health Insurance Institute (ZZZS) may decide that the insured person is not entitled to compensation for up to 30 days from the date of the violation. However, in the case of a first offense, compensation cannot be withdrawn if more than five years have passed since the last offense.

Employer supervision and legal responsibility

Employers have the right to monitor whether an employee is complying with the prescribed movement regime. According to the Employment Relationship Act (ZDR-1), employees must act in accordance with instructions. Misleading an employer to take advantage of sick leave may result in labor disputes, claims for damages and, in severe cases, criminal liability for fraud under the Slovenian Criminal Code (KZ-1).

About us

SIBIZ is a premier consultancy firm dedicated to providing first class support to business professionals, corporate clients and individuals in Slovenia. We offer expert advice on employment law, tax compliance and business immigration to ensure you and your company stay ahead of regulatory changes.

For more information: www.sibiz.eu

20/04/2026

New EU rules for platform work: What expats and businesses in Slovenia need to know

As Slovenia prepares to incorporate the EU Directive on Platform Work into its national legal system, key players like Wolt are calling for a transparent public debate. With the December 2 implementation deadline fast approaching, these changes will have a significant impact on the gig economy, employment law, and the way digital platforms operate in the country.

The Presumption of Employment Relationship

At the heart of the 2024 EU Directive is the presumption of an employment relationship. This means that individuals working for digital platforms may be legally treated as employees, rather than self-employed contractors, if they work under the direction and supervision of the platform.

However, Wolt Slovenia stresses that this should not be an automatic process. Clear criteria are essential to distinguish between a regular employment contract and a flexible freelance model. Key factors that indicate a worker is NOT an employee include:

• The freedom to accept or decline assignments.
• The ability to set their own hours.
• The right to work simultaneously for competitors or other service providers.

The legal framework and EU standards

The EU Directive, adopted in 2024, sets a high standard for workers ' rights across Europe. It is designed to bring national laws into line with the established case law of the Court of Justice of the European Union. The directive aims to ensure that the actual nature of the work performed takes precedence over the formal description of the contract. By December 2, all member states must have incorporated these rules into their own legislation. In Slovenia, this process is seen as an important opportunity to tackle precarious work while maintaining a competitive and modern economy.

The impact on the Slovenian market

For expats and foreign residents in Slovenia, who often use these platforms to earn extra income, the transition is critical. According to Wolt's internal research, nearly 71 percent of delivery partners value the flexibility of being an independent contractor over the traditional security of a full-time job. In addition, the vast majority of couriers work less than 10 hours per week.

The aim of the new legislation is to strike a balance between
• Higher wages and better benefits for workers.
• Affordable prices for consumers.
• Profitability for local restaurants and businesses.

Understanding local authorities

In navigating these changes, it is important for both employees and companies to understand the role of the Financial Administration of the Republic of Slovenia (FURS). This body oversees tax compliance and ensures that employment status is correctly reported for tax purposes. In addition, the Ministry of Labor and various trade unions, such as Mladi plus, are actively involved in shaping the final version of the law to prevent precarious work.

Algorithmic management and transparency

Another important change brought about by the EU Directive is the regulation of algorithms. It ensures that no platform worker can be dismissed solely on the basis of an automated decision. Wolt has previously stated that their key decisions are not purely automated and that they provide annual reports on how their algorithms work.

About us

SIBIZ is a leading provider of comprehensive business solutions in Slovenia. We specialize in helping professionals, businesses and individuals navigate the complexities of the Slovenian market. From company registration to tax consulting and regulatory compliance, we ensure that your transition to the Slovenian business environment is seamless and successful.

For further information: www.sibiz.eu

14/04/2026

Schengen’s Entry/Exit System (EES) Becomes Fully Operational

As of last Friday, April 10, the Electronic Entry/Exit System (EES) for third-country nationals is fully operational throughout the Schengen area. In Slovenia, the system has been phased in at five international border crossings since March 10, according to police reports.

The EES is now established at Slovenia's main entry points, including the airports of Brnik (Ljubljana), Maribor Slivnica and Portorož, as well as the sea border crossings of Koper and Piran.

What is EES?

More in our article from October 2025: https://sibiz.eu/slovenia-introduces-eu-entry-exit-system-ees-what-travelers-need-to-know/

The end of passport stamping

Under the new border control framework, the physical stamping of passports of third-country nationals entering the Schengen area for short stays will be phased out. It will be replaced by a mandatory digital entry into the EES, which will electronically record entries and exits, refusals of entry, passport data, facial images and fingerprints.

It is important to note that the EES is specifically designed for short-term travelers. Excluded from the system are those who hold a valid residence permit in Slovenia or other Schengen member states, as their status is already governed by existing residence records.

The system covers all EU member states (except Cyprus and Ireland) as well as Iceland, Liechtenstein, Norway and Switzerland. Following a phased rollout that began on October 12, countries have gone through a six-month transition period during which biometric data was collected alongside the traditional passport stamp.

Industry Concerns and Security Benefits

The implementation has come under scrutiny from the aviation industry. Organizations such as ACI Europe, Airlines for Europe and IATA warned in February of potential disruptions at airports during the peak summer months. In addition, Western Balkan airlines have recently called for simplified procedures to ease border crossings.

However, the European Commission’s Directorate-General for Migration and Home Affairs highlighted significant early successes at the end of March:

• Volume: Over 45 million border crossings have been recorded.
• Refusals: Entry was denied to more than 24,000 individuals for various reasons.
• Security: The system helped identify over 600 individuals posing security risks, preventing them from entering Europe.
The EES ensures that if an individual is refused entry at one border, the data is immediately visible to authorities across the entire Schengen Area, preventing "border shopping" for entry.

Results in Slovenia

During the transitional period, the Slovenian police registered more than 80,000 entries into the EES. Entry was denied to 25 persons at the Slovenian Schengen borders, mainly due to incomplete documentation justifying their stay. The authorities reported that the system worked without major technical problems.

By using biometric identifiers, the system significantly improves the ability to detect identity fraud. The DG cited a case in Romania where biometrics detected a traveler using two different identities with separate documents, revealing that the individual had previously been denied entry three times by different countries.

About SIBIZ

SIBIZ Business services Ltd. is a team of professional business consultants who share decades of experience collaborating with both international corporations and individual investors and businessmen looking to operate in the Slovenian and EU markets. The company brings together a group of experts specialized in corporate business, consulting, and business migration services to foreign companies and individual investors entering the market. SIBIZ provides a full range of services, including assistance with visa and residence permits, company incorporation, and legal and accounting services, primarily in Slovenia and across the Western Balkans.

For more information: www.sibiz.eu

18/03/2026

EU-INC: Breaking the Barriers – Will European Business Finally Go Borderless?

At SIBIZ, we are closely following the latest developments regarding EU-INC, as this initiative could radically change the way digital nomads, business professionals and our corporate clients living in Slovenia manage their operations.

For those doing business in Europe, keeping track of cross-border business regulations is often a complex challenge. We stay on top of these updates to see if this borderless vision is truly becoming a reality for our clients, ensuring they stay ahead of the curve in an evolving regulatory landscape.

The President of the European Commission, Ursula von der Leyen, recently unveiled this groundbreaking framework to unify the European market for innovative companies and start-ups.

What is EU-INC?

Currently, Europe is fragmented into 27 different jurisdictions. This creates a massive administrative burden for founders who want to scale.

Under the new EU-INC framework, often referred to as the 28th regime, entrepreneurs will be able to register a company in any member state within 48 hours, completely online.

Key Benefits for Founders and Investors:

• Unified Rulebook: Instead of navigating 27 different sets of laws, you can operate under a single, standardized European legal entity.

• Simplified Funding: Venture capitalists can review one consistent corporate entity rather than dealing with jurisdiction-specific quirks.

• Seamless Talent Acquisition: Hiring across borders becomes simpler as equity and stock options work the same way for all employees, regardless of where they are based.

• No More Subsidiaries: Expansion into new markets will no longer require additional subsidiaries or rebuilding legal infrastructure in every country.

Navigating Local Compliance and Beyond

While EU-INC aims to simplify corporate law, your personal status remains tied to local authorities. For foreigners living in Slovenia, understanding how your corporate identity interacts with local tax obligations is critical. This includes social security, payroll, and compliance for business professionals operating internationally.

The proposed EU-INC model is a voluntary system that will sit alongside national laws, giving you the power to choose the most efficient way for your business growth.

The Timeline

The European Commission is expected to present the formal legislative proposal in March, with a full rollout planned for 2027. This initiative has already received massive support from tech leaders at companies like Stripe, Wise and Klarna.

We at SIBIZ will be watching to see if this becomes the European Silicon Valley we have been waiting for.

About Us

At SIBIZ, we specialize in providing comprehensive support for business professionals, corporate clients, and foreigners navigating the Slovenian business landscape. From company registration to complex matters involving Financial Administration of the Republic of Slovenia, we ensure your transition to the Slovenian market is seamless.

For more information: www.sibiz.eu

18/03/2026

New Tax Rules for the "Flat Tax" - "Normiranci" System in Slovenia: More Flexibility for 2026

Are you a self-employed professional or small business owner in Slovenia?

Significant changes have just come into effect that make it easier to enter or remain in the simplified tax system, often referred to as the flat rate or lump sum system (locally known as "normiranci").

The Financial Administration of the Republic of Slovenia (FURS) has implemented the amendment to the ZPZR-A Act, which introduces more lenient conditions for entering and maintaining this tax regime.

Understanding the "Flat Rate" (Lump-sum) System

In Slovenia, the flat tax system is a simplified way of determining your tax base. Instead of keeping track of every single receipt for your expenses, the government simply "recognizes" a fixed percentage of your income as expenses (lump sum expenses).

You then pay tax only on the remaining amount.

This system is very popular among foreigners and expats because it reduces the administrative burden.

Key Legislative Dates and Validity

The Act Amending the Act on the Right to Winter Recess and the Reform of Determining the Tax Base with Normalized Expenses (ZPZR-A) was officially adopted on February 26, 2026.

• Effective Date: The amendment entered into force on March 7, 2026.

• Immediate Application: These new, milder conditions are already applicable for the 2026 tax year.

Major Breakthrough: Removal of the 5-Year Ban

One of the most important updates is the elimination of the 5-year re-entry ban.

Previously, if you stopped doing business or voluntarily left the lump sum system, you were barred from re-entering for five years.

This restriction has been completely removed, giving entrepreneurs more flexibility to move between tax regimes as their income fluctuates.

New Revenue Entry Limits

To enter the system in 2026, the average revenue from your activities for the two consecutive preceding tax years must not exceed:

120,000 EUR: If you were full-time insured (at least 75% of full insurance hours) via self-employment in both years.

50,000 EUR: If you did not meet the insurance requirement in those two years.

85,000 EUR: For mixed cases (e.g., meeting the insurance requirement in only one of the two years).

Proportional Calculation for New Businesses

If you have only been active for part of the last two years, the income limit is now adjusted proportionally based on the actual number of days you were active.

This makes it much easier for individuals who started their business mid-year to qualify for the lump sum system.

Important Deadline: March 31, 2026

If you qualify under these new rules but haven't applied yet:

• Retroactive Entry: You can still opt for the flat rate system for 2026 until the end of the month.

• Action Required: Submit the NF-LD document via the eDavki portal.

• Strict Deadline: This must be done by March 31, 2026.

Navigating the Slovenian tax system can be complex for foreigners.

Staying compliant while optimizing your tax position is key to successful business growth.

About Us

SIBIZ is a leading consulting firm providing comprehensive support for digital nomads business professionals, corporate clients, and individuals navigating the Slovenian market.

We specialize in business migration, tax consulting, and corporate accounting to ensure your transition and operations in Slovenia are seamless.

For more information: www.sibiz.eu

05/03/2026

Important Update for Sole Proprietors (s.p.) in Slovenia: New Re-entry Rules for the Lump-Sum Tax System ("Normiranec")

The National Assembly of the Republic of Slovenia has officially approved key changes to the Zakon o dohodnini (Personal Income Tax Act). These changes specifically impact the s.p. (samostojni podjetnik or sole proprietor) operating under the "normiranec" system, which is the Slovenian lump-sum tax system.

This update makes the tax environment significantly more flexible for entrepreneurs, digital nomads, freelancers, and seasonal workers.

The End of the Five-Year Re-entry Ban

Until recently, a sole proprietor (s.p.) who left the "normiranec" (lump-sum tax) system was faced with a strict five-year ban before they could re-enter. This rule proved to be a major obstacle, especially for seasonal businesses in industries like tourism, which typically open and close their s.p. annually.

The new legislation removes this absolute time restriction. Instead, it introduces a revenue-based threshold for re-entry. If your s.p. did not exceed the earning limits, you can now return to the lump-sum tax system whenever you choose.

New Rules for Re-entering the System

To qualify for a return to the "normiranec" status, an s.p. must not have exceeded the average annual revenue threshold over the previous two consecutive tax years.

The standard revenue thresholds for entry remain:

• Full-time s.p. (fully insured): 120,000 EUR
• Part-time s.p. (locally known as "popoldanski s.p."): 50,000 EUR
• Mixed status (one year part-time, one year full-time): 85,000 EUR

Calculating Your Re-entry Limit

For an s.p. that operated only for part of the year, the threshold is calculated proportionally based on the number of days the business was active.

Example for a "popoldanski s.p." (Part-time/Seasonal):

If you operated a part-time s.p. for 90 days in each of the last two years, your maximum average revenue to re-enter the lump-sum tax system would be:

The calculation can be found in the pictures in the article.

Example for a Full-time s.p.:

If you were fully insured and active as an s.p. for 284 days in each of the last two years, your maximum average revenue for re-entry would be:

The calculation can be found in the pictures in the article.

Key Takeaways for Expats and Business Owners

• The FURS (Financial Administration of the Republic of Slovenia) will now apply these milder safeguards to prevent tax manipulation without punishing legitimate seasonal s.p. business models.
• You no longer need to wait five years to reopen a "normirani s.p." (lump-sum tax sole proprietorship) after closing it.
• Precise revenue tracking and tax compliance are essential to ensure your s.p. stays within the proportional limits.

About Us

SIBIZ is a leading business consultancy dedicated to helping business professionals, corporate clients, digital nomads, individuals, and foreign investors navigate the Slovenian market.

We provide comprehensive support for s.p. registration, accounting, and tax optimization.

For more information: www.sibiz.eu

Sibiz: Business consulting and immigration to Slovenia

01/05/2026

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