Annual leave allowance 2021

28.05.2021

ZDR-1 stipulates that the employer is obliged to pay annual leave allowance to an employee who is entitled to annual leave, at least in the amount of the minimum wage. From 1 January 2021 onwards, the minimum wage amounts to EUR 1.024,24 for full-time work

The minimum annual leave allowance for 2021 is EUR 1.024,24.

For 2021, an annual leave allowance in the amount of 100% of the last known average salary in the Republic of Slovenia is considered tax-free. Up to this amount, it is not necessary to calculate contributions and advance payment of personal income tax.

The deadline for the payment of annual leave allowance is 1 July 2021. In the event of illiquidity of the employer, a collective agreement at the level of the activity may set a later deadline for the payment of annual leave allowance, but no later than 1 November 2021.