Slovenia has set a new minimum wage for 2026. From 1 January 2026, the net minimum wage reaches approximately 1,000 EUR, with a gross amount of 1,481.88 EUR. The change affects payroll, employment costs, and employee benefits.

Key figures for 2026

  • Minimum wage gross: 1,481.88 EUR
  • Estimated net pay: around 1,000 EUR
  • Effective date: 1 January 2026
    The new level applies to all employees, including foreign nationals working under Slovenian labour law.

How the minimum wage is set

The minimum wage is calculated based on:

  • Minimum subsistence costs
  • A statutory increase percentage
  • Employee taxes and mandatory social security contributions
    For 2026, minimum subsistence costs were calculated at 791.07 EUR, resulting in the current gross minimum wage of 1,481.88 EUR.

Direct impact on employee benefits

The increase affects more than base salary. Several employee benefits are directly linked to the minimum wage.

Holiday allowance for annual leave

The minimum holiday allowance must be paid at least at the level of the minimum wage.
For 2026, this means:

  • Minimum gross holiday allowance: 1,481.88 EUR

Winter allowance and similar bonuses

If a winter allowance, bonus, or other benefit is defined by reference to the minimum wage, the payable amount increases accordingly. Employers using internal thresholds linked to the minimum wage must update them.

What employers should do now

  • Update payroll systems from January 2026
  • Adjust holiday allowance calculations
  • Review winter allowance and bonus calculations
  • Check employment contracts linked to the minimum wage
  • Update 2026 employment cost planning
    These obligations apply equally to Slovenian and foreign employees.

About SIBIZ

SIBIZ Business Services supports foreign entrepreneurs, digital nomads, business professionals, and corporate clients operating in Slovenia. We advise on employment law, payroll compliance, tax structuring, and provide full accounting services.
For more information: www.sibiz.eu