End-to-end guided workflow for processing monthly Slovenian employee payroll: compute bruto/neto plača using the 5-bracket dohodnina scale, apply the correct ZPIZ/ZZZS/LTC contribution rates (including the 1 July 2025 ZDOsk-1 date split), deduct the flat compulsory health contribution (OZP), and file the REK-O return via eDavki on the day of payment.
Gather all employee master data and confirm each employee is correctly registered with FURS and ZPIZ/ZZZS via M-1 form. Verify residency status, registered personal reliefs (splošna olajšava, dependant allowances), and the flat compulsory health contribution (OZP) handling for each individual. Confirm the exact pay date to determine whether the pre-1-July 2025 or post-1-July 2025 contribution rates apply.
Compute each employee's net pay (neto plača) from gross salary (bruto plača). Deduct employee social security contributions at the applicable rate (22.10% before 1 July 2025 / 23.10% from 1 July 2025, comprising ZPIZ pension 15.50%, ZZZS health 6.36%, unemployment 0.14%, parental protection 0.10%, and LTC 1.00% from 1 July 2025). Apply the monthly general allowance (splošna olajšava, EUR 5,000 / 12 = EUR 416.67) and any registered reliefs to derive the PIT base, then apply the 5-bracket dohodnina scale (16% / 26% / 33% / 39% / 50%) to compute the monthly advance withholding (akontacija dohodnine). Deduct the flat OZP/CHC (EUR 35.00 Jan–Feb 2025; EUR 37.17 from 1 March 2025). Verify gross is at or above the minimum wage (EUR 1,277.72 in 2025; EUR 1,481.88 in 2026).
Compute employer social security contributions payable on top of each employee's gross salary. Apply the employer rate (16.10% before 1 July 2025 / 17.10% from 1 July 2025, comprising ZPIZ pension 8.85%, ZZZS health 6.56%, injury at work 0.53%, unemployment 0.06%, parental protection 0.10%, and LTC 1.00% from 1 July 2025). There is no ceiling on employer contributions for employees. Calculate total employer cost (bruto + employer SSC) for budget and bookkeeping purposes.
Prepare and submit the REK-O (Obračun davčnih odtegljajev) return via eDavki on the same day wages are paid. REK-O replaced the former REK-1, REK-1a, REK-2, PNiPD, and REK-1f forms from 1 January 2023 and reports withheld PIT (akontacija dohodnine) plus all social security contributions per employee in a single consolidated return. Ensure payment references (sklici, model 19) for FURS are correct to avoid misallocation.
Execute all payroll payments: net wages to employees, and combined SSC and PIT remittances to FURS. Reconcile bank debits against the payroll summary register and the REK-O submission. Archive the plačilni listi (payslips), the obračun plač summary, and the eDavki REK-O confirmation for the statutory retention period. Flag any mismatches for correction before the next payroll cycle.
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Slovenia Payroll
Use this skill whenever asked about Slovenia payroll processing for employed persons. Trig
Slovenia Social Security Contributions (prispevki za socialno varnost) -- Payroll & Self-Employed
Use this skill whenever asked about Slovenia social security contributions (prispevki za s