Payroll in Slovenia 2026: contributions, dohodnina and REK forms

In Slovenia the employer withholds 23.1% employee contributions, the flat compulsory health contribution and an advance of income tax (akontacija dohodnine) from each salary, and pays 17.1% employer contributions on top. The employer reports everything on a REK form on payday, and the tax is settled in the annual dohodnina assessment.

Payroll in Slovenia at a glance

Social security contributions

Contributions are charged on the full gross salary and paid by the employer, who withholds the employee's share. The rates for employees in an employment relationship in 2026, as published by the Financial Administration (FURS):

Compulsory health contribution (OZP). Since January 2024 every insured person also pays a flat monthly obvezni zdravstveni prispevek, adjusted each 1 March in line with average wage growth: €39.36 a month for months from 1 March 2026 to 28 February 2027 (€37.17 before). For employees the employer calculates it with the salary and withholds it from the employee's pay.

Minimum base. Contributions are paid on at least 60% of the last known average annual wage in Slovenia, converted to a monthly amount. If the salary is lower, the employer pays the difference, including the employee's pension, health and long-term care contributions.

Holiday allowance. No contributions are due on the summer regres up to 100% of the average wage, and none on the winter regres up to half the minimum wage.

Income tax on salaries

Dohodnina is an annual tax. Each month the main employer withholds an advance, using the annual scale divided by twelve. The monthly tax base is gross salary minus the employee's contributions, minus the OZP, minus the general allowance and any other allowances the employee claims.

General allowance. Every resident gets a general allowance (splošna olajšava) of €5,551.93 a year in 2026. With total annual income up to €17,766.18 it rises by €20,832.39 minus 1.17259 times that income. In monthly payroll the employer deducts €462.66, or, for monthly gross pay up to €1,480.51, €462.66 plus (€1,736.03 − 1.17259 × gross pay). An employee who expects to owe tax at year-end can ask the employer not to apply the increased amount.

Other allowances. The allowance for a first dependent child is €2,995.83 a year (€249.65 a month), €3,256.77 for a second child, and more for further children. Residents up to 29 in employment get a special allowance of €1,443.50 a year, given only in the annual assessment. The FURS dohodnina pages publish the full scale and allowances each year.

Minimum wage, working time and mandatory pay

The minimum wage for work performed from 1 January 2026 is €1,481.88 gross (about €1,000 net), set under the Minimum Wage Act and published in the Official Gazette at the end of January. It is adjusted each January at least by consumer price growth and kept between 120% and 140% of minimum living costs. Allowances, performance pay, reimbursements of work-related costs and payments such as regres do not count towards it.

Summer holiday allowance (regres za letni dopust). Every employee entitled to annual leave must receive regres of at least the minimum wage, by 1 July; a sector collective agreement may allow up to 1 November if the employer is illiquid. Part-time employees and those entitled to only part of the year's leave get a proportional amount. Regres is not taxed up to 100% of the average monthly wage.

Winter allowance (zimski regres). Since 2025 every employee must also receive a winter allowance of half the minimum wage, €740.94 for 2026, in money, at the latest 18 days after the end of the November pay period. It is pro rata for part of the year or part-time work, and tax-free up to half the minimum wage, within a combined annual limit with performance pay of 100% of the average monthly wage.

Reimbursements and premiums. Employers must reimburse the cost of meals during work and travel to and from work, in amounts set by the sector collective agreement or by government decree. Premiums for night work, overtime, Sunday work and public holidays are set by sector collective agreements. Overtime is limited to 8 hours a week, 20 a month and 170 a year, or 230 a year with the employee's written consent.

Monthly payroll calendar and filings

1. 1Register each employee for compulsory pension, disability, health and unemployment insurance under the social insurance rules, and give them a copy of the registration within 15 days of the first day of work.
2. 2Tell employees the payday in advance, and pay at the latest 18 days after the end of the pay period, into their bank account.
3. 3Submit the REK-O form (obračun davčnega odtegljaja) with the tax advance and contributions to FURS at the latest on payday, and pay the contributions within five days of the payment of salary.
4. 4Hand over the written payslip (pisni obračun) by the end of payday. It must show the salary, wage compensation, reimbursements and other payments, the calculation and payment of taxes and contributions, the payday, and the employer's and employee's details. The payslip is a document on which the employee can seek enforcement in court.
5. 5By 31 January, give each employee a written statement of the previous year's salaries, taxes and contributions.

Worked example: €2,500 a month

An employee earns €2,500 gross a month, is single, has no dependants and claims no other allowances.

The employer's €427.50 is made up of €221.25 pension, €164.00 health, €25.00 long-term care, €2.50 parental protection, €1.50 unemployment and €13.25 injury insurance. The final tax is settled in the annual assessment.

Common mistakes

1. 1Leaving out the long-term care contribution, which has applied to pay for periods from 1 July 2025.
2. 2Using last year's OZP amount after 1 March, when it is adjusted.
3. 3Forgetting the winter allowance, a mandatory payment since 2025, or paying it later than 18 days after the November pay period.
4. 4Paying regres below the minimum wage, or after 1 July without a collective agreement allowing it.
5. 5Filing the REK-O form after payday.
6. 6Applying the general allowance for low incomes to an employee who earns more elsewhere and has asked not to have it.

How Clientlly helps

Clientlly does not ship a built-in payroll profile for Slovenia. An administrator enters Slovenia's payroll rates once in the payroll tax settings: the income-tax bands, the personal allowance, the employee and employer contribution rates and the minimum wage. Clientlly then calculates gross to net and the employer contributions and produces payslips. The flat OZP, the sliding general allowance for low incomes and the summer and winter regres should be checked for each employee.

Alongside payroll, the human resources module handles leave requests and approvals with a leave calendar and keeps HR documents, and attendance and time tracking records working hours and overtime against the statutory limits.