Domestic help as an employee of a natural person: how to properly regulate the employment relationship

This is a completely normal employment relationship under the ZDR-1 - except that the employer is a natural person (family, individual), not a company.

a) Rules

Employment contract (fixed/indefinite term, full-time or part-time). The contract must include everything that applies to any employment: job description (household help), working hours, salary, vacation, notice periods, place of work (home).

The employer (natural person) must provide the domestic helper with:

• register for mandatory social insurance with the M-1 form (via SPOT/eDavki or at the administrative unit),
• calculate her salary every month and submit the statement (REK).

The entire package of labor protection applies: vacation, sick leave, severance pay, notice periods, minimum wage, etc.

b) Contributions and taxes

The basis is the gross salary (at least the minimum or at least up to the lowest contribution base - 60% of the average salary in the Republic of Slovenia). The following is calculated from it:

• Employee contributions (deducted from gross): pension and disability, health, parental care, unemployment;
• employer contributions (additional cost to gross salary);
• advance payment of income tax according to ZDoh-2 (progressive scale or 25% if the employer is not the “main”).

In practice, this means: a natural person is treated as an employer in the same way as a company - only that he conducts significantly less "business" (one job, REK forms, payment of contributions and income tax through FURS).

Author: Danijela Uran, RRA Koroška doo – SPOT Consulting Koroška