Many new developments in Slovenian legislation have occurred in the last month. The following acts have been adopted: the Act Amending the Act on Tax on Profits from the Disposal of Derivative Instruments (ZDDOIFI-B, UL RS 85/2025), the Act Amending the Labor Market Regulation Act (ZUTD-I, UL RS 70/2025), and the Act Amending the Companies Act (ZGD-1N, UL RS 77/2025).
TAXATION OF DERIVATIVE FINANCIAL INSTRUMENTS (DFIs)
An amendment to the Act on Tax on Profits from the Disposal of Derivative Instruments has been adopted and will enter into force on January 1, 2026. Progressive taxation based on the length of capital ownership will be abolished. Gains from the disposal of derivative instruments will now be taxed at a flat rate of 25% for up to 20 years of IFI ownership, after which the disposal is exempt from tax.
LABOR MARKET
There have been a series of recent amendments to the Labor Market Regulation Act: ZUTD-I, UL RS 70/2025; ZUTD-J, UL RS 83/2025). The amendments introduce the following changes:
Shorter working hours for workers approaching retirement
The Act introduces the so-called 80/90/100 model. An employee who has reached the age of 60 or has completed 35 years of pensionable service may, during their full-time employment, agree with their employer to work shorter working hours, amounting to 80% of full-time working hours. In this case, they receive 90% of their salary but remain insured for full-time employment.
A transitional period has been introduced. Employees who reach the age of 58 in 2026 and 2027 can already agree on this model. Over the next 8 years, the age requirement will increase by 3 months each year. From 2035 onwards, the person must be 60 years old.
During the period of reduced working hours, the employee may not work overtime and may not enter into civil or other contracts with the same employer.
Temporary and occasional work by retirees
The maximum monthly working hours for pensioners have been increased from 60 to 85 hours, i.e. the annual maximum is 1,020 hours, and they may work up to 125 hours per month, at most 3 times per calendar year.
The minimum hourly rate will now be linked to the minimum wage. The maximum annual income from this source has been raised from 7 times to 12 times the minimum wage.
The following table shows the time limits for temporary and occasional work for individual companies based on the number of employees:
| NUMBER OF EMPLOYEES | HOURS OF TEMPORARY AND OCCASIONAL WORK PER MONTH |
|---|---|
| No employees | 85 |
| 1-10 | 140 |
| 11-30 | 210 |
| 31-50 | 560 |
| 51-100 | 1,050 |
| 101–500 | 2,115 |
| 501 – 1,000 | 3,170 |
| 1,001 – 2,000 | 4,230 |
| >2,000 | 5,285 |
Bridge to retirement
The amendment to the ZUTD has tightened the conditions for the so-called bridge to retirement. To reclaim 25 months of cash benefits, unemployed persons must now be 59 years of age, have 37 years of insurance, and have been insured for at least 16 months in the last 24 months, which effectively eliminates the possibility of chaining rights.
the possibility is being introduced for insured persons who have interrupted their entitlement due to employment to claim the remainder until the minimum conditions for old-age retirement are met when they become unemployed again.
Outsourcing or agency work
The amendment introduces clearer criteria that distinguish between outsourcing and agency work or the provision of workers to a user.
If a worker is employed by one company and is only available to another company, and none of the following conditions are met, then it is considered outsourcing:
- the worker performs work under the supervision and instructions of the user,
- they mainly use the user’s resources, even if the user has leased them to the contractor,
- they are included in the user’s work process and work on the user’s premises or work sites.
Agency work
The law has tightened the conditions for agencies that provide work. The bank guarantee for performing activities has been raised from EUR 30,000 to EUR 100,000. At the same time, providers who have been fined for violating labor regulations in the last two years will not be able to perform agency work.
SUSTAINABILITY REPORTING
The amendment to the Companies Act (ZGD-1N, UL RS 77/2025) postpones the deadlines for the first sustainability reporting.
- There are no changes for public interest entities with more than 500 employees, which must report on sustainability as early as 2024.
- Large companies, which would otherwise have submitted reports for the 2025 financial year, will now only have to prepare them for 2027.
- For medium-sized and small public companies listed on the market, the reporting deadline is postponed from 2026 to 2028.
- Micro-companies are exempt from reporting.
The deadline for submitting sustainability reports is the same as the deadline for submitting annual reports, i.e., no later than eight months after the end of the financial year.
