What ZIURS would mean for you
ZIURS was adopted in May 2026 but is not in force, pending a referendum.
No difference
€0.00
- You keep today€31,059.71
- You would keep under ZIURS€31,059.71
- Deemed expenses today€32,000.00
- Deemed expenses under ZIURS€32,000.00
- Tax today€1,600.00
- Tax under ZIURS€1,600.00
- Contributions today€7,340.29
- Contributions under ZIURS€7,340.29
This is an informative calculation and does not replace an official payroll statement.
- You would keep under ZIURS€31,059.7177.6 %
- Employee contributions (22.10 %)€7,340.2918.4 %
- Tax€1,600.004.0 %
Skupaj€40,000.00
Revenue split under ZIURSHow it is calculated
ZIURS widens the deemed-expense scale and cuts the contribution base for low earners. The tax rate itself is untouched.
Frequently asked questions
Is ZIURS in force?
No. It was adopted in May 2026 and signature collection for a referendum runs to 5 October 2026.
Why is there no difference at 30,000 EUR?
The two regimes coincide there; both deem 80 % of revenue up to 60,000 EUR.
What is the 17,782.56 EUR threshold?
The 2026 annual minimum wage. Crossing it costs the whole relief, roughly 4,122 EUR a year.
Sources and legal basis
- ZIURS, sprejeto besedilo, 11. maj 2026 (3. in 21. člen)
- Ustavno sodišče, U-I-106/26
- ZDoh-2, 59. člen; ZPIZ-2, 145.a člen
Updated: 2026-09-01
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