In 2025, Slovenia adopted amendments to its employment legislation introducing a new option for employees approaching retirement – the “80/90/100” measure. The measure is incorporated into the Employment Relationships Act (ZDR-1) by virtue of Article 58 of the Act Amending the Labour Market Regulation Act (ZUTD-I), which introduced a new Article 67.b into ZDR-1. The provision entered into force on 1 January 2026. The measure aims to encourage longer labour market participation by older employees, while safeguarding their social security entitlements and maintaining financial sustainability. Below we outline the key features of the new arrangement.
- Key Features
In essence, the measure allows eligible employees to work 80% of full-time hours, receive 90% of their base salary and have 100% pension and disability insurance contributions calculated as if they were working full-time, thereby ensuring that participation in the scheme does not adversely affect the pension assessment base.
The scheme is available to employees who have reached 58 years of age or have completed 35 years of pensionable service, the two conditions being alternative rather than cumulative. The measure applies exclusively to employees engaged on a full-time basis and is not available to employees already working part-time under special regulations (e.g., disability-based or other statutory part-time arrangements).
The legislation provides for a transitional period regarding the age threshold. In 2026 and 2027, the measure will apply to employees who reach 58 years of age in the respective year. From 2028 onwards, the age requirement will increase by three months per year, gradually rising until it reaches 60 years in 2035.
- Contractual Nature and Implementation
The 80/90/100 scheme does not constitute an automatic statutory right to part-time work. Either the employee or the employer may initiate a proposal to amend the employment contract, but the arrangement can only be implemented by mutual consent.
The change is formalized by way of an annex to the existing employment contract, in which the parties must define all essential elements, including the adjusted salary (90% of the full-time base salary), the reduced working time (80% of full-time), and the distribution of working hours. The distribution of working time remains subject to agreement between the parties and must comply with applicable legislation, collective agreements, and the employer’s internal acts. As working time organization falls within the employer’s managerial prerogative, operational needs must be taken into account.
- Salary, Pension Protection and Safeguards
The employer pays 90% of the base salary and all taxes and social security contributions calculated on that 90% basis. For pension calculation purposes, however, the salary received under the scheme is recalculated to its full-time equivalent, and the period counts as if the employee had worked full-time. Administratively, the employer must re-register the employee under the appropriate social insurance basis.
To prevent abuse, employees participating in the scheme are prohibited from performing overtime work and from working for the same employer under a civil law contract. They may, however, claim a proportionate part of their pension in accordance with pension legislation.
- Duration and Employment Rights
The legislation does not limit the duration of the arrangement, which may be agreed upon at any time during an existing full-time employment relationship.
Any return to full-time work requires mutual consent, and the employee must resume work under conditions no less favourable than those that applied prior to the amendment.
Employees participating in the scheme retain employment rights in the same manner as other employees working part-time under Article 67 of ZDR-1. The right to full annual leave allowance remains unaffected, and the statutory minimum of four weeks of annual leave applies irrespective of reduced working hours. The number of leave days depends on the weekly working schedule.
