Social contributions
Employees pay 22.1% of gross salary in social contributions: 15.5% for pensions, 6.36% for health insurance, 0.14% for unemployment and 0.1% for parental care. Since July 2025 a further 1% goes to long-term care, for 23.1% in total. On top comes the flat compulsory health contribution (OZP), which replaced supplementary health insurance in 2024: 39.36 € a month from March 2026, and 37.17 € in January and February. All contributions are deducted before income tax is worked out.
Income tax (dohodnina) in 2026
| Annual tax base, 2026 | Rate |
|---|---|
| Up to 9,721.43 € | 16% |
| 9,721.43 € to 28,592.44 € | 26% |
| 28,592.44 € to 57,184.88 € | 33% |
| 57,184.88 € to 82,346.23 € | 39% |
| Over 82,346.23 € | 50% |
Before the rates apply, every resident deducts the general allowance of 5,551.93 € a year. On incomes up to 17,766.18 € a year it is larger, by 20,832.39 € minus 1.17259 times the income, which keeps low wages almost tax-free. Children add 2,995.83 € for the first, 3,256.77 € for the second, 5,432.02 € for the third, 7,607.27 € for the fourth and 9,782.51 € for the fifth, and each other supported family member 2,995.83 €. Employees under 29 get a further 1,443.50 € a year.
A worked example
On 2,000 € gross a month, 24,000 € a year: contributions are 23.1% plus 467.94 € of OZP for the year, 6,011.94 € in all. Of the remaining 17,988.06 €, the general allowance of 5,551.93 € is tax-free and income tax on the 12,436.13 € left is 2,261.25 €. Take-home pay is 15,726.81 € a year, 1,310.57 € a month on average. With two children the allowances add 6,252.60 € and take-home pay rises to 1,730.57 € a month on 2,500 € gross.
Net pay at different salaries
| Gross a month | Net a month | Deductions |
|---|---|---|
| 1,500 € | 1,078.88 € | 28.1% |
| 2,000 € | 1,310.57 € | 34.5% |
| 2,536.03 € | 1,615.60 € | 36.3% |
| 3,000 € | 1,879.63 € | 37.3% |
| 4,000 € | 2,435.27 € | 39.1% |
| 6,000 € | 3,465.73 € | 42.2% |
| 10,000 € | 5,345.40 € | 46.5% |
Without children, over 29. 2,536.03 € is the average gross monthly salary in Slovenia in 2025. Figures are yearly averages; monthly payslips withhold tax with a monthly version of the same rules, and the difference is settled in the annual tax assessment.
What this leaves out
The holiday allowance (regres za letni dopust), the winter allowance (zimski regres), work performance bonuses, meal and commuting allowances, voluntary supplementary pension insurance, which also reduces the tax base, and income from other sources are not included. Your employer pays its own 17.1% in contributions on top of your gross salary.