Bellow you can find some basic information on labour costs structure in Republic of Slovenia which include: starting level gross wage, holiday bonus, reimbursement of meal expenses, reimbursement of travel expenses to and from work, employer’s social security contributions, payroll tax.
Not included: extra payments for active employment, extra payments for burdens at work, part of payment for good work results (measured on an individual or group basis), part of payment for successful company operations.
Structure of Labour Cost
1. STARTING LEVEL GROSS WAGE (according to General Collective Agreement)
2. + Supplements on active employment (0.33% of (1) for every year of employment)
3. – Employee’s social security contributions (22.1% on items (1)+(2))
4. – Personal income tax (on items (1)+(2)+(6)-(3))
5. STARTING LEVEL NET WAGE (1)+(2)-(3)+(4)
6. + Annual holiday bonus (set by law 692.00 € for public sector, from 734.15 up to 70% of the average gross wage for business sector)
7. + Meal expenses reimbursement (minimum set by law € 3.78 per day)
8. + Reimbursement of traveling expenses to and from work (depends on the price of public transport; otherwise 0.18 €/km )
9. TOTAL MONTHLY EARNINGS (5)+(6)+(7)+(8)
10. EMPLOYER’S SOCIAL SECURITY CONTRIBUTIONS (16.1% on items (1)+(2))
11. MONTHLY LABOUR COST (1) +(2) +(6) +(7) + (8) + (10)