Published: 19 June 2025

We would like to inform you about a new legal obligation that also affects the calculation of student work costs.

As of 1 July 2025, the long-term care contribution (LTC contribution) is charged in accordance with the Long-Term Care Act (ZDOsk-1).

What is the long-term care contribution?

• For work performed from 1 July 2025 onwards, a long-term care contribution (LTC contribution) at a rate of 1% is also included on the student work invoice.

• The contribution is paid by the employer, therefore the student’s gross/net amount remains unchanged.

• The basis for calculating the long-term care contribution is the student’s gross amount reduced by 10% standardized expenses.

• No additional work is required on your side – we will automatically calculate the long-term care contribution on the student work invoice.

Who does the new payment obligation apply to?

The contribution is paid by the employer.

From 1 July 2025 onwards, the contribution is calculated for all pupils and students who are 18 years of age or older and are Slovenian citizens or foreign nationals with mandatory health insurance arranged in Slovenia.

Calculation example including the long-term care contribution

• Student gross amount: €10

• LTC basis = €10 - €1 (10%) = €9

• LTC contribution = 1% of €9 = €0.09 (employer’s cost)

As costs vary depending on the agreed hourly rate, we recommend checking the exact amount before payment.

Use our student work cost calculator, where the long-term care contribution is already included.

The contribution is enabled by default, but you can enable or disable it depending on the age and citizenship status of each individual pupil/student.

We are available for any additional information.

Prepared by: e-Študentski Servis