What is the “Slovenian model” of sexual work regulation?
A sex worker in Slovenia can legally provide their services as a self-employed person since 2008 (self-employment).
It takes roughly three working days to legally establish an appropriate company and the process is entirely handled through AJPES (Agency of the Republic of Slovenia for Public Legal Records and Related Services). The activity a sex worker can register as performing is prostitution and/or erotic massage. Prostitution and/or erotic massage have been officially included in the catalogue of activities and crafts since 2008. , Prostitution is classified under code SKD08 – 96.090 and erotic massage under SKD08 – 96.040 respectively in the standard classification of activities.
Operating as sole proprietors, sex workers are taxed at a corporate income tax rate of 4%, which we are convinced is among the lowest in the world.
It is impossible to legally employ sex workers (except for erotic masseurs).
In our view, this is acceptable as allowing for legal employment under the law would be more likely to lead worker exploitation (through mobbing and economic exploitation).
Classification of prostitution as a craft allows every sex worker to make their own decisions and ensures a high degree of independence, autonomy and self-responsibility. This lies at the core of the Slovenian model.
Sex workers may cooperate with other legal entities on the basis of a mutually voluntary cooperation agreement which may be terminated at any time by any of the signatory parties (brothels, wellness centres, salons, hotels, etc.)
Every legal entity (sex worker) cannot be compelled to share the earnings from services with other persons and the money is retained by them. However, there may be costs to collaborating with other entities that are determined in advance (rent, entrance fee, marketing, commission, phone subscription, etc.).
Any practice of business activities including sex work outside the legal framework is considered a tax offense, which is determined by the Prevention of Undeclared Work and Employment Act (ZPDZC-1) The penalty for an individual performing an unregistered activity is from EUR 1,000 to EUR 7,000.
Sex workers operating fully legally is not disputable as prostitution has been decriminalized in Slovenia since 2003.
The only major threats to sex workers are being persecuted for a tax offense if not operating under the correct framework or exploitation by criminal gangs, which, while very uncommon, is largely the case in larger cities.
The Dobra Družba organization works to raise awareness and informs sex workers in the hope of directing sex workers towards self-decleration (establishment of a self-employed activity and legal provision of services). In this way, the individual is insured, has access to state-covered medical examinations and participates in the government pension security system. .
Financial expenses incurred in the course of business can be claimed in the tax relief.