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Social security in Slovenia 2026
The employee side totals 23.1% of gross pay with no ceiling: 15.5% pension, 6.36% health, 0.14% unemployment, 0.10% maternity and — since July 2025 — 1% long-term care.
Everyone also pays a flat supplemental health contribution of EUR 37.17 a month (through February 2026, then indexed).
At a glance
- top rate
- 23.1% of gross pay, uncapped
- entry band
- From the first euro; minimum base EUR 1,436.95/month
- tax year basis
- Monthly through payroll
- filing deadline
- Withheld and remitted by the employer
- residency basis
- Employment or self-employment in Slovenia
- regime flag
- Self-employed pay 38.2% on at least 60% of the average salary
Rates
Employee contributions (2026)
| Contribution | Rate | Note |
|---|---|---|
| Pension and disability | 15.50% | |
| Health insurance | 6.36% | |
| Unemployment | 0.14% | |
| Long-term care | 1.00% | New from 1 July 2025; employer pays another 1% |
| Maternity leave | 0.10% | |
| Total | 23.10% | Plus EUR 37.17/month flat supplemental health contribution |
Thresholds & allowances
- Minimum contribution baseEUR 1,436.95/month
60% of the 2024 average salary (EUR 2,394.92); re-indexed from March 2026
- Self-employed rate38.20%
24.35% pension, 13.45% health, 0.40% other — on business income, minimum 60% of the average salary
- Contract work15.50% + 6.36%
Service and authorial contracts bear pension and health contributions too
- Bonus exemptionAverage gross salary
Mandatory vacation bonuses escape contributions up to the national average salary
Residency
Residency trigger
Slovenian employment brings automatic enrolment with employer withholding; contributions are fully deductible from taxable income.
Non-resident treatment
European Union coordination rules and posting certificates can keep temporarily posted workers in their home schemes.
Notes
- The employer adds about 17.1% on top (including its own 1% long-term care share) — outside this page's scope.
- There is no contribution ceiling — the 23.1% runs all the way up the salary scale, which matters more than the 50% tax bracket for high earners.
- The flat supplemental health charge replaced private top-up insurance in 2024 and is government-run.
- Supplementary collective pension savings are deductible up to 24% of compulsory pension contributions.
FAQ
What does an employee pay in Slovenia?
23.1% of gross salary — 15.5% pension, 6.36% health, 1% long-term care and small unemployment/maternity charges — plus a flat EUR 37.17 monthly health supplement, all uncapped.
What do the self-employed pay?
38.2% on business income, with a floor of 60% of the national average salary (a EUR 1,436.95 monthly base through February 2026), plus the same flat health supplement.
Figures: tax year 2026, compiled from public sources. Not tax advice.