To ensure efficient salary processing, all employees must have an active bank account and provide a valid tax identification number. The bank account allows for direct deposit of your salary, while the tax number ensures compliance with tax regulations. If you need assistance, feel free to contact HR.
Bank account
For the purpose of salary payments, one must have a valid bank account in EU member state. You need to inform finance or HR department on time on the details of your personal bank account, due to salary payment.
General information on financial matter are available on web site of Financial administration.
Tax number
Next step is getting a tax number at our tax office. For that, you need your identity card/passport and an application form. You need to inform finance or HR department on time on the details of your tax number, due to salary payment.
Tax residency status
The tax liability of an individual depends on his tax status (resident, non-resident). Thus, a tax resident is liable to pay personal income tax on all income that has its source in Slovenia and on all income, which has its source outside Slovenia (world income).
A non-resident is liable to pay personal income tax on all income that has its source in Slovenia, but is not entitled to tax reliefs to which only residents of Slovenia are entitled under Income tax law.
Since every person’s situation is different, we advise you to contact Tax office for more information.
All personal tax related matters are within domain of employee.
Tax related matter
The Income Tax Act s specifies that income is subject to taxation in Slovenia if the income is sourced in Slovenia, if the employment/work is carried out or the service is provided in Slovenia. Also, taxation in Slovenia is subject to income if the person is a tax resident of Slovenia, since in this case all income that is sourced outside Slovenia is also subject to taxation in accordance with the Income Tax Act.
Accordingly, an individual – Slovenian tax resident , must announce to the Slovenian Financial Office all income received anywhere in the world. When income is received in a foreign country, then this foreign country, if the work is also carried out in that foreign country, has the primary right to tax that income, unless international double taxation treaties provide otherwise. It is also necessary to take into account international treaties concluded between individual countries, which may lay down specific rules – e.g. exemption from income tax in specific cases.
If the individual is a tax resident of Slovenia, is obliged to declare the income received by a foreign institution, he must declare it to the Slovenian Financial Office no later than the 15th day of the month following the month in which the income was received (if the income received on Jan 4, 2023 then it must be announced to the Financial Office no later than Feb 15, 2023).
Income must be declared on the specific form. The tax forecast (slov. napoved davka) is made with the competent financial office of the individual in paper form, or the individual may also submit a forecast via the e-Taxes portal.
The Financial Office will measure the amount of income tax and certain social security contributions and issue a tax assessment decision. An individual has 30 days to pay the taxes and contributions paid from the receipt of the tax assessment decision.