Contributions

What contributions are, and who pays them

Before any income tax is worked out, social-security contributions (prispevki za socialno varnost) come off the gross wage. They fund pension and disability insurance, health insurance, unemployment, parental protection and — since mid-2025 — long-term care. Both sides of the employment relationship pay: the employee’s share is withheld from the gross and lowers your take-home, while the employer pays a further share on top of the gross that never appears on your payslip. Only the employee’s share affects your net pay; the employer’s share is a real cost of employing you and part of the total labour cost (strošek dela).

On the employee side the contributions add up to 23,1 % of the gross. Every one of these lines also reduces the income-tax base, so they cut your pay twice over in a sense — once as a direct deduction, and once by shrinking the amount the tax brackets are applied to.

The long-term-care contribution — new, and it lowers your tax too

The newest line is long-term care (dolgotrajna oskrba), which took effect from 1 July 2025. Both sides pay 1 %: the employee’s 1 % is part of the 23,1 % withheld from the gross, and the employer pays a matching 1 % on top. The detail that matters for net-pay accuracy is that this contribution is treated like the others — it is deducted before the income-tax base is worked out, so it reduces the tax as well as the pay. A calculator that left it out would overstate both your contributions total and, subtly, your tax.

Is there a maximum contribution base?

For standard employment there is no maximum base — the contributions are charged on the full gross salary, however high, with no ceiling that clamps them for top earners. There is a floor, though: a minimum contribution base set at 60 % of the previous year’s average wage. It binds only in the edge case of pay below the minimum wage, typically on part-time work; for a normal full-time salary it never comes into play. When the gross entered is below the minimum wage, the calculator flags the minimum base as a warning rather than silently applying it, because the exact 2026 figure and the way the shortfall is shared with the employer are details we would rather confirm than guess.

Where the employer’s share shows up

The employer’s 17,1 % is invisible on your payslip but very real: it is why a job costs an employer well above the gross figure on your contract. The calculator surfaces it as the total labour cost, so you can see the whole picture — what the employer spends, what you are paid gross, and what actually reaches your account — rather than only the slice a payslip shows.

The rates on this page follow the official sources cited above; a recent change may not be reflected here yet, and none of them has been through our final sign-off, so they must not be used for real decisions.

The full content of this page is still being written.