New ZPIZ-2O Requirements in Slovenia: What Foreign Employers Need to Know
Key Takeaways
As of 1 January 2026, the ZPIZ-2O amendment to the Slovenian Pension and Disability Insurance Act introduced a new obligation for certain employers operating in Slovenia.
The amendment requires eligible employers to engage in collective negotiations regarding the establishment of a collective supplementary pension insurance scheme.
Importantly, this does not mean that employers are required to establish such a scheme. Instead, they are required to carry out the collective negotiation process in accordance with Slovenian legislation.
The obligation generally applies to employers that:
- employed more than 10 employees on 1 January 2026, and
- have not yet established a collective supplementary pension insurance scheme for their employees.
The deadline for completing this process is 1 January 2028, unless future legislative amendments provide otherwise.
Does This Also Apply to International Companies?
Yes.
One of the most important aspects of the new legislation is that it is not limited to Slovenian-owned businesses.
The obligation may also apply to:
- Slovenian subsidiaries of international groups,
- foreign-owned companies registered in Slovenia,
- manufacturing plants,
- shared service centres,
- regional headquarters,
- and other employers operating in Slovenia that meet the statutory conditions.
Many international companies are not familiar with the Slovenian pension framework, making it particularly important to assess their obligations well in advance.
What Does Collective Negotiation Mean?
The amendment introduces an obligation to conduct a formal dialogue between the employer and employee representatives regarding the possible establishment of a collective supplementary pension insurance scheme.
There are two possible outcomes:
- an agreement is reached and the pension scheme is established, or
- no agreement is reached.
If no agreement is reached, the employer and employee representatives sign a formal statement confirming this outcome, which must be submitted to the Slovenian Labour Inspectorate.
In other words, the law requires the process—not necessarily the establishment of the pension scheme itself.
Why Should Employers Prepare Early?
Although the deadline is set for 1 January 2028, employers should not wait until the last minute.
Early preparation allows companies to:
- determine whether the obligation applies,
- identify employee representatives,
- prepare the required documentation,
- coordinate with headquarters (for international groups),
- and ensure full compliance with Slovenian legislation.
How Crowe Slovenia Can Help
Understanding local employment legislation can be challenging, particularly for international companies operating across multiple jurisdictions.
Our specialists at Crowe Slovenia can assist you with:
- assessing whether the new requirements apply to your company,
- interpreting the provisions of ZPIZ-2O,
- supporting the collective negotiation process,
- coordinating with HR, legal and tax departments,
- ensuring compliance with Slovenian employment and pension legislation.
Whether you are a Slovenian employer or part of an international group, we are here to help you navigate the new regulatory requirements efficiently and confidently.
Doing business in Slovenia?
The new ZPIZ-2O rules may also apply to foreign-owned companies operating in Slovenia.
If you are unsure whether your Slovenian entity is affected by the new requirements, Crowe Slovenia can help you understand your obligations and ensure compliance with local employment and pension legislation.
Get in touch with our experts for professional guidance tailored to your business.
Sources
- Pension and Disability Insurance Act (ZPIZ-2O), Official Gazette of the Republic of Slovenia.
- Ministry of Labour, Family, Social Affairs and Equal Opportunities.
- Pension and Disability Insurance Institute of Slovenia (ZPIZ).