How we calculate Slovenian net pay

The calculator follows the Personal Income Tax Act, the Social Security Contributions Act, the Health Care and Health Insurance Act and the Long-Term Care Act, as the Financial Administration (FURS) applies them to salaries. Scale and allowance amounts come from the FURS notices for 2025 and 2026 — see data sources.

Social security contributions

The employee pays 15.50% for pension and disability insurance, 6.36% for health insurance, 0.10% for parental protection and 0.14% for unemployment insurance; since July 2025 also 1.00% for long-term care. The employer pays 8.85%, 6.56%, 0.53% for injuries at work, 0.10%, 0.06% and 1.00% for long-term care. There is no ceiling. The lowest base is 60% of the average annual wage: payments in January and February use the average from two years earlier, from March the previous year's — €1,436.95 and €1,521.62 in 2026. If pay is lower, the employer also pays the employee's pension, health and long-term care contributions on the difference.

Compulsory health contribution

The compulsory health contribution (OZP) is a flat monthly amount indexed every March: €35.00 until February 2025, €37.17 from March 2025 and €39.36 from March 2026. The main employer deducts it, and it reduces the tax base like the other contributions.

Advance income tax

The tax base is gross pay less the employee's contributions, the OZP, the general allowance and the child allowance if claimed with the employer. The monthly general allowance is €462.66; below €1,480.51 of gross pay it rises by €1,736.03 − 1.17259 × gross, as in the FURS tool. The monthly scale is one twelfth of the annual scale, with rates of 16, 26, 33, 39 and 50%.

Annual assessment

After the year FURS assesses the tax on the annual scale. The general allowance is €5,551.93, plus €20,832.39 − 1.17259 × income for total income up to €17,766.18. We include the child allowance and the special allowance of €1,443.50 for workers under 29, which applies only in the annual assessment. The difference between the tax and the advances paid is a refund or an extra payment; the estimate assumes the same pay all year.

Employer cost

Employer cost is gross pay plus the employer's contributions and, for pay below the lowest base, the employee's contributions on the difference. Meal and travel reimbursements, the annual leave allowance and the winter allowance are not included.

Tests

Not yet included

• Meal and travel reimbursements, the annual leave allowance and the winter allowance.
• Performance bonuses, overtime, supplements and benefits in kind.
• Income from a second employer, contract work, student work and self-employment.
• Voluntary supplementary pension insurance, allowances for dependants other than children and the allowance from age 70.

Estimates only. Not tax, legal or financial advice.