Slovenia · Payroll

Use this skill whenever asked about Slovenia payroll processing for employed persons. Trigger on phrases like "Slovenia payroll", "Slovenian payroll", "akontacija dohodnine", "dohodnina withholding", "REK-O", "REK obrazec", "prispevki ZPIZ", "social contributions Slovenia", "ZZZS contributions", "long-term care contribution Slovenia", "ZDOsk", "splošna olajšava", "minimalna plača", "minimum wage Slovenia", "bruto plača", "neto plača", "net salary Slovenia", "gross to net Slovenia", "employer SSC Slovenia", "FURS payroll", "eDavki", "salary calculation Slovenia", or any question about computing employee pay, withholding income tax, or social security contributions for Slovenia-based employees. This skill covers progressive PIT withholding (akontacija dohodnine), employee and employer social security contributions (ZPIZ pension, ZZZS health, unemployment, parental, injury-at-work), the new long-term care contribution (ZDOsk-1, from 1 July 2025), the flat compulsory health contribution, minimum wage, the general tax allowance, and REK-O filing obligations. ALWAYS read this skill before processing any Slovenia payroll.

Use this skill whenever asked about Slovenia social security contributions (prispevki za socialno varnost) for employees, employers, self-employed (samostojni podjetnik / s.p.), or pensioners. Trigger on phrases like "how much social security in Slovenia", "Slovenian payroll contributions", "prispevki za socialno varnost", "PIZ pension contribution", "ZZZS health contribution", "long-term care contribution Slovenia", "ZDOsk-1 LTC", "compulsory health contribution OZP", "REK-O form", "M-1 registration", "employer cost Slovenia", "gross to net Slovenia", "samostojni podjetnik prispevki", "self-employed contribution base Slovenia", or any question about Slovenian SSC obligations, rates, bases, ceilings, or deadlines. Also trigger when classifying bank statement transactions that relate to FURS contribution debits, ZPIZ/ZZZS payments, or eDavki/SPOT social-security transfers from NLB, NKBM, SKB, Intesa Sanpaolo, or other Slovenian banks. Also trigger when preparing payroll or an informative tax calculation (informativni izracun dohodnine) where contribution amounts and PIT withholding interact. This skill covers employee/employer contribution rates, the 1 July 2025 long-term care change, the flat OZP health contribution, the self-employed min/max base, REK-O and M-1 forms, payment deadlines, penalties, interaction with personal income tax (dohodnina), bank statement classification patterns, and edge cases. ALWAYS read this skill before touching any Slovenian SSC or payroll work.