What are employer social security contributions in Slovenia?

## The 2026 Rates

Combined social security contributions come to 40.20% of gross salary.

• Pension and disability (ZPIZ): employee 15.50%, employer 8.85%.
• Health insurance (ZZZS): employee 6.36%, employer 6.56%.
• Unemployment: employee 0.14%, employer 0.06%.
• Parental protection: employee 0.10%, employer 0.10%.
• Occupational injury and disease: employer only, 0.53%.
• Long-term care: employee 1.00%, employer 1.00%.

The employee total is 23.10% and the employer total is 17.10%. There is also a flat monthly compulsory health contribution (OZP) of €39.36 for the period March 2026 to February 2027.

## Two Recent Changes

• Long-term care contribution of 1% each for employee and employer, effective 1 July 2025. It moves the combined total from 38.20% to 40.20%.
• Contribution cap effective 1 July 2026: mandatory contributions are capped at a monthly gross salary base of €7,500, so salary above that is contribution-free. This reverses the earlier position where there was no cap. Many third-party sources have not caught up with it.

## Minimum Wage

The 2026 minimum wage is €1,481.88 per month gross.

## Why It Matters

If an older payroll template still uses the pre-July-2025 rates, it understates employer cost. Finn uses the current rates when it estimates employment cost from the ledger, and payroll runs should still be confirmed by your accountant.