REK-O Payroll Declaration
Slovenia's payroll declaration to FURS, covering withheld income tax and social security contributions.
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Who this applies to
- Any Slovenian employer with employees
What to file
The REK-O form declaring gross salary, withheld income tax, and social security contributions (23.10% employee / 17.10% employer, including the 2025 long-term-care contribution) for the pay period just run.
How to file
Electronically via eDavki, submitted on the day of each salary payment run — not a single monthly submission.
Payment due
Within 5 days of the salary payment.
Penalties for missing this deadline
FURS auto-flags non-filers around the 18th of the month, with a short grace period before fines (roughly €1,000-€16,000).
Common mistakes to avoid
- Treating REK-O as a fixed monthly-deadline filing — it's tied to the actual pay date, which can vary company to company
- Using pre-July-2025 contribution rates that omit the long-term-care contribution (1% employee / 1% employer)
- Not accounting for the new monthly contribution cap of €7,500 gross salary starting 1 July 2026
Never miss a Slovenia deadline
AccountsOS tracks every Financial Administration of the Republic of Slovenia (FURS) and AJPES (Business Register) / SPOT one-stop registration portal deadline and reminds you weeks ahead.
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