What do employers need to arrange by 2028?

Over 7,600 employers in Slovenia already provide additional pension insurance for their employees, helping them save for life after retirement. Employers who have not yet implemented this benefit should check whether they are subject to new obligations under the law. According to a recent amendment to the Pension and Disability Insurance Act (ZPIZ-2O), employers with more than ten employees as of January 1, 2026, and who do not currently have collective additional pension insurance in place, must conduct collective negotiations regarding its establishment by January 1, 2028. Employers need to discuss the introduction of such insurance with their employees, though it is not mandatory to agree on it. Regardless of the outcome, the process must be properly concluded and documented. For employers who will cross the threshold of having more than ten employees after January 1, 2026, and who still lack collective additional pension insurance, a two-year period applies from the day the condition of employee count is met. The benefit allows employees to save for the future. Employers can contribute to additional pensions through monthly payments, which help employees accumulate funds for their later years. These contributions are collected into individual pension accounts and are intended to supplement income after retirement. In 2026, employers must pay at least €432.61 annually per employee for each member of the collective insurance. Employee contributions do not offset this amount. The minimum annual contribution is standardized. Premiums do not necessarily need to be paid monthly, as companies can make quarterly, semi-annual, or annual payments depending on their business needs. Contributions for additional pensions can reduce tax liability for employers, provided certain conditions are met. Employers can claim a tax relief for premiums related to additional pension insurance, within legal limits. This relief does not directly lower the tax amount but reduces the taxable base. If a company allocates €21,120 for these premiums, it does not automatically mean the tax will be reduced by the same amount. The actual effect depends on the eligible contribution amounts, the taxable base, and the rules for claiming the relief. The highest contribution amount for which a tax relief can be claimed is 24 percent of mandatory contributions for pension and disability insurance, or 5.844 percent of an employee’s gross salary. In 2026, this maximum is set at €3,224.18 annually per employee. Calculations must therefore be verified individually for each case. The process of negotiating and reporting the results of the agreement involves free assistance from advisors at Modri, who help businesses with negotiations and documentation preparation. Employers and employees must negotiate the implementation of insurance, the size of premiums, and the method of financing. Employers can introduce additional pension insurance during hiring discussions or later with employees who have been working with them for several years. Information on how much the employer will contribute each month provides more clarity than general assurances about caring for employees.