Taxes and social contributions
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.
All personal tax related matters are the responsibility of the employee.
Slovenia has signed agreements with most countries on avoiding double taxation. In specific cases, income is not taxed, but this needs to be approved by the tax authority before-hand.
A special article in international contracts will mention researchers and professors. The contracts can contain additional conditions, so please check it before applying for an exemption. They are available here.
To file for an exemption, supply the following to the tax authority (ask your colleagues for help):
- KIDO 7 FORM: FORM SI (word), FORM EN, FORM IT, GUIDELINES EN, GUIDELINES IT
- passport copy
- proof of your tax residency (issued by your home tax authority)
Along taxes, the UP will also pay social contributions on your behalf. They are deducted automatically from your salary each month. Both, the employer and the employee pay social contributions and both are automatically deducted and transferred from the salary.
EU citizens, who visit the UP, should bring A1 form, which will prove that you are paying contribution in your own country and exempt you from the payment in Slovenia.
More about the A1 form on EU webpages here.