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S.p. (samostojni podjetnik) salary calculator - Slovenia 2026

Free S.p. (samostojni podjetnik) salary calculator for Slovenia (2026). Estimate gross-to-net take-home pay: income tax, social contributions and net salary. Educational, not tax advice.

Simon Bodych

by Simon Bodych

Methodology & sources

Methodology - Slovenia (2026)

Educational model for calendar year 2026 - not a payroll system, not a tax return, not tax advice. The 2026 income tax scale and allowances are the FURS values indexed by 1.0555; contribution bases derive from the 2025 average gross wage of EUR 2,536.03/month.

Employee (pogodba o zaposlitvi)

  • Income tax (dohodnina) 2026: 16% up to EUR 9,721.43 of the annual taxable base, 26% to 28,592.44, 33% to 57,184.88, 39% to 82,346.23 and 50% above. The taxable base is gross pay minus the employee's mandatory contributions minus the general allowance. Arts. 41, 122 of the Personal Income Tax Act (ZDoh-2).
  • General allowance (splosna olajsava): EUR 5,551.93 per year. When total annual income does not exceed EUR 17,766.18, an additional allowance of 20,832.39 - 1.17259 x total income applies on top. Art. 111 ZDoh-2; 2026 amounts per the FURS scale for 2026. Note: the 2026 minimum wage (EUR 17,782.56/year) falls just above the additional-allowance limit.
  • Employee contributions: 22.10% of gross pay (pension and disability 15.50% + health 6.36% + unemployment 0.14% + parental protection 0.10%) plus the long-term care contribution of 1.00% (ZDOsk-1, in force since 1 Jul 2025, confirmed at 1.00% for 2026). There is no contribution ceiling for employment income.
  • Flat mandatory health contribution (obvezni zdravstveni prispevek, OZP): EUR 39.36 per month from 1 Mar 2026 (EUR 37.17 in Jan-Feb 2026), withheld by the main employer. It counts as a mandatory contribution and reduces the tax base. The annual model applies EUR 39.36 for all 12 months.
  • Employer cost on top of gross pay: 16.10% (pension and disability 8.85% + health 6.56% + unemployment 0.06% + parental protection 0.10% + injury at work 0.53%) plus 1.00% long-term care, 17.10% in total.
  • Minimum wage 2026: EUR 1,481.88 per month for work from 1 Jan 2026 (about EUR 998 net in this model).
  • Out of scope: dependent-family-member allowances, seniority allowance, commute and meal reimbursements (untaxed up to limits), holiday allowance (regres za letni dopust), the new winter bonus (zimski regres), benefits in kind, and monthly withholding vs annual assessment timing. The model is annual (flat monthly salary x 12).

Sources: FURS - income tax scale and allowances for 2026, FURS - social security contributions, ZZZS - mandatory health contribution (EUR 39.36 from 1 Mar 2026), ZZZS - long-term care contribution (1.00% in 2026), Uradni list RS, No. 6/2026 - minimum wage for 2026 (EUR 1,481.88).

S.p. (samostojni podjetnik, sole trader)

  • Normirani regime (lump-sum expenses) - reformed from 1 Jan 2026 by the ZPZR act (adopted 11 Nov 2025): a FULL normiranec (insured full-time through the activity for at least nine months of the year) deducts lump-sum expenses of 80% of revenue up to EUR 60,000 and 0% of the revenue part above 60,000; the revenue threshold to stay in the regime is EUR 120,000 as a two-year average. An AFTERNOON normiranec (popoldanski s.p., insured full-time elsewhere) deducts 80% up to EUR 12,500, 40% from 12,500 to 30,000 and 0% above; threshold EUR 50,000. Leaving the regime triggers a five-year re-entry ban (not modelled).
  • Normirani tax stays cedular (final, no allowances) but is progressive since 2026: 20% up to EUR 72,000 of the tax base and 35% above for the full normiranec (a base of 72,000 corresponds exactly to revenue of 120,000), and 20% up to EUR 33,000 / 35% above for the afternoon normiranec (33,000 base = 50,000 revenue).
  • Regular regime (real expenses): profit = revenue - expenses - contributions, taxed by the progressive 16-50% scale with the general allowance (and the additional low-income allowance), like employment income. Art. 48 ZDoh-2.
  • Contributions of a full s.p. (main activity): 40.20% of the insurance base - pension and disability 24.35%, health 12.92%, injury at work 0.53%, unemployment 0.20%, parental protection 0.20% and long-term care 2.00% (the self-employed pay both the employee and the employer share). On top, the flat OZP of EUR 39.36/month. Insurance base: profit without contributions reduced by 25% (without the reduction for normiranci), at least 60% of the 2025 average wage = EUR 1,521.62/month and at most 3.5x = EUR 8,876.11/month in 2026 (ZPIZ-2 art. 145). At the minimum base the 2026 total is about EUR 651 per month.
  • An afternoon s.p. pays flat monthly contributions instead (2026, from March): EUR 49.15 pension + EUR 50.63 health + EUR 6.43 long-term care = EUR 106.21/month, and no OZP (covered through the main employment).
  • This model derives the insurance base from the CURRENT year's profit; in reality it is set from the LAST filed tax return and changes in February. First-year contribution reliefs for new s.p. (50%/30% pension reduction), partial-year activity, voluntary higher bases and VAT are out of scope.
  • In the normirani regime the lump sum is a tax fiction, so the displayed net is revenue minus contributions and tax, before real business costs. In the regular regime net is profit minus contributions and tax.

Sources: gov.si / FURS - lump-sum expense (normiranci) changes in 2026 (ZPZR), FURS - contribution bases and amounts (2026 minimum EUR 1,521.62, maximum EUR 8,876.11), FURS - contributions of natural persons performing an activity, ZZZS - long-term care contribution (2% for the self-employed), SPOT (gov.si) - social security contributions of the s.p..

Podjemna / avtorska pogodba (contract for work / copyright contract)

  • Both are taxed as income from another contractual relationship (dohodek iz drugega pogodbenega razmerja, arts. 38 and 41(2) ZDoh-2) with 10% normalized costs.
  • Recipient contributions, all calculated on the gross receipt: pension and disability 15.50% (ZPIZ-2 art. 18), health 6.36% (ZZVZZ art. 55.a) and long-term care 1.00% (ZDOsk-1, same base as the health contribution).
  • Advance income tax: 25% of the base = gross - 10% normalized costs - the recipient's contributions. The advance is credited in the annual progressive assessment; it is not final. For a gross receipt of EUR 1,000 the model nets EUR 603.55.
  • Payer (client) on top of the gross amount: pension and disability 8.85% and injury-at-work 0.53%. For a PODJEMNA pogodba the client additionally pays the 25% special tax on certain receipts (Zakon o posebnem davku na dolocene prejemke), bringing the total cost of a EUR 1,000 contract to EUR 1,343.80. Copyright (avtorska) contracts are exempt from the special tax - the client cost is EUR 1,093.80 for the same gross.
  • Out of scope: non-residents, work performed as a registered activity (s.p. issuing invoices), copyright created within an employment relationship, temporary and occasional work of pensioners and students (separate levies and concession charges), VAT, and the annual assessment where this income merges with other income under the progressive scale.

Sources: FURS - income from another contractual relationship (dohodek iz zaposlitve), ZZZS - health and long-term care contributions on other contractual relationships, SPOT (gov.si) - podjemna pogodba (levies and the 25% special tax), PIS - Act on the special tax on certain receipts (ZPDDP).