The minimum gross salary and the base for social contributions (2025)
The amount of taxes and contributions depends directly on the size of the salary. The minimum gross salary in Slovenia changes each year — in 2025 it is €1,277.72 (before deductions).
For certain types of social contribution a minimum calculation base is set — in 2025 it is €1,436.95. If the minimum salary is below this threshold, some contributions are calculated on the minimum base rather than on the actual gross salary.
Social contributions: who pays and how much
The obligation to pay social contributions is split between the employee and the employer. But in the scenario where "you are both the employee and the owner/manager of the company" — for example, when arranging a permit through business — you effectively bear all the payments, since they are paid from the company's funds and from deductions from the salary.
| Contribution | Employee | Employer |
|---|---|---|
| Pension and disability insurance | 15.50% | 8.85% |
| Health insurance | 6.36% | 6.56% |
| Long-term care (from 01.07.2025) | 1% | 1% |
| Parental insurance (on the base of €1,436.95) | 0.10% | 0.10% |
| Unemployment insurance (on the base of €1,436.95) | 0.14% | 0.06% |
| Insurance against occupational injuries | — | 0.53% |
| Total | 23.1% / €295.15 | 17.1% / €218.49 |
Total social contributions (employee + employer): €295.15 + €218.49 = €513.64. Plus contributions calculated on the minimum base of €1,436.95 — another €1.48. Total contributions to the social funds: €515.12.
Since 01.01.2024 there is also a mandatory health contribution that provides full access to medical care and medicines — €37.17 a month. Total monthly contributions (social contributions + the mandatory health contribution): €552.29.
Income tax (dohodnina)
After the gross salary is reduced by the amount of the employee's social contributions, income tax is withheld. It is calculated on the individual's total annual income on a progressive scale:
| Annual income | Rate |
|---|---|
| up to €9,210 | 16% |
| €9,210.26 – 27,089.00 | 26% |
| €27,089.00 – 54,178.00 | 33% |
| €54,178.00 – 78,016.32 | 39% |
| over €78,016.32 | 50% |
Example: on a gross salary of €1,277.72 the income tax is 122.8 + (177.88 × 0.26) = €169.05.
Salary total: net, allowances and the burden on the company
Net salary (to the card): 1,277.72 − 37.17 − 295.15 − 169.05 = €776.35 — this is the amount the employee actually receives.
The employer must also cover the employee's meal allowance (prehrana), no lower than the set minimum — €7.96 a day. For an example with 22 working days: 7.96 × 22 = €175.12. This amount is also transferred to the employee's personal account.
| Item | Amount |
|---|---|
| Net salary (to the personal card) | €776.35 |
| Meal allowance (to the personal card) | €175.12 |
| Taxes and contributions (to the tax and social authorities) | €721.34 |
| Total from the company's account each month | €1,672.81 |
Of this, €721.34 is the actual "burden" (taxes and contributions), the rest is payments to the employee. Important: these payments provide access to the healthcare system, build up the pension record and insurance cover.
Clarification: tax residency and allowances (olajšava)
The calculation above assumes that you are not a tax resident of Slovenia and do not apply tax allowances (olajšava) when calculating income tax. You usually become a tax resident of Slovenia through actual residence and having a "centre of life interests" — in practice a period of around 6 months is often used as a reference, but the status is determined on the totality of the criteria.
After obtaining tax residency, allowances appear that reduce income tax; with children the allowance increases, and the tax can be substantially reduced, in some cases to zero. On the same gross salary, "net" receipts can increase by around €90–100.
Additional mandatory payments to the employee
Regres (summer)
Regres is a mandatory payment to employees, similar to holiday pay. The amount cannot be lower than the minimum salary (€1,277.72) and cannot exceed 100% of the average salary in Slovenia for the relevant period — for 2025 the average salary is given as €2,506.67. Regres within the set conditions is not taxed; the amount reaches the employee in full. It is payable every year by 1 July; there are fines for missing the deadline.
Božičnica (winter/Christmas bonus)
From 2025 a law was passed on the mandatory payment of a Christmas bonus to employees — by 18 December. The amount of the winter bonus: 50% of the minimum salary — €638.86. The payment is also not taxed if the conditions are met.
Office and accounting expenses
| Expense item | Cost |
|---|---|
| Physical office | from €150 a month |
| Virtual office | €40–50 a month |
| Accounting services | €90–120 a month |
Corporate income tax, dividends and VAT
- Corporate income tax (CIT) for legal entities since 01.01.2024 — 22%.
- With an annual turnover over €60,000 the company becomes a VAT payer; the standard VAT rate is 22%.
- Dividend tax — 25%.
More about the procedure for opening a company itself and what is needed for the subsequent permit is on the company registration (d.o.o.) in Slovenia and a Slovenian permit through business pages.