As of 23 October 2026, Slovenia has not yet transposed the EU Pay Transparency Directive (Directive (EU) 2023/970) into national law, despite the transposition deadline of 7 June 2026. The directive aims to strengthen the application of the principle of equal pay for equal work or work of equal value between men and women through pay transparency and enforcement mechanisms. Key obligations include the right of workers to request information on average pay levels broken down by gender, mandatory reporting on gender pay gaps for employers with 100 or more employees (every three years for 100-249 employees, annually for 250+), and joint pay assessment where gaps exceed 5%. The Slovenian Ministry of Labour, Family, Social Affairs and Equal Opportunities has indicated that the transposition bill is in the final stages of inter-ministerial coordination, with parliamentary adoption expected by Q1 2027.
Key Takeaways
- Reporting Thresholds and Tax Data Integration: Employers must prepare for mandatory gender pay gap reporting using payroll data that is also relevant for personal income tax (ZDoh-2) and social security contribution calculations. The reporting template will require gross hourly wages, variable components, and benefits in kind. Companies should align their HR and payroll systems now to extract the required metrics without manual intervention.
- Penalties and Enforcement: The directive requires effective, proportionate, and dissuasive penalties for non-compliance. The draft Slovenian legislation proposes fines of up to EUR 20,000 for legal entities and EUR 2,000 for responsible persons per violation. Repeated failures could trigger labor inspectorate audits and potential equal pay claims, which may result in back-pay awards and compensation.
- Strategic Pay Equity Audits: Proactive pay equity analyses are recommended to identify and remediate unexplained gaps before mandatory reporting. Such audits should be conducted under legal privilege to manage litigation risk. The results may also inform salary structure revisions that optimize total reward costs while ensuring compliance with both tax and equal pay legislation.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement