In accordance with Employment Relationships Act (ZDR-1), the employer must pay off a pay for annual leave at least in the amount of the minimum salary in the Republic of Slovenia. As of January 2022, salary for full-time work amounts to 1074,43 EUR. If the employer is bound by a collective agreement, the required amount may be higher – namely, the collective agreement may stipulate that the employer must pay a higher pay for annual leave than the one specified in Employment Relationships Act (ZDR-1).
Pay for annual leave is tax-free up to 100% of the average salary in the Republic of Slovenia. This means that the pay for annual leave is not included in the tax base of employment income, and is paid in full to the employee as long as the amount is within the average salary, which is 2007,92 EUR for the year 2022.
