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Slovenia's 6 December referendum on the Development Act: what a €7,500 contribution cap could mean for employers
On 6 December 2026 Slovenian voters will decide whether the Act on Intervention Measures for the Development of Slovenia (ZIURS), adopted by the National Assembly on 11 May 2026, takes effect. According to media reports, it would cap the base for social security contributions at €7,500 gross and change several employment rules. The referendum campaign started on 6 November.
What is officially confirmed
The National Assembly adopted ZIURS on 11 May 2026. On 16 October 2026 it adopted the decree calling a subsequent legislative referendum on the law. Referendum procedures started on 30 October 2026 and the vote will take place on Sunday, 6 December 2026. Voters will be asked whether they are in favour of ZIURS taking effect. On 6 November 2026 the Ministry of Finance said that, by its dynamic estimate, the law would reduce public revenue by about €647 million a year.
Measures relevant to employers – according to media reports
The following points come from a summary by the national news agency STA, published by 24ur.com on 2 November 2026; we have not yet checked them against the official text of the law. A ceiling on the maximum base for social security contributions of €7,500 gross, for all types of contributions and all liable persons. Automatic termination of the employment contract once an employee meets the conditions for retirement, with the option of concluding a new contract; working pensioners could receive their full pension. Employers’ liability towards the health insurance fund (ZZZS) for workplace injuries or occupational diseases would apply only to intentional or grossly negligent breaches of health and safety rules. The law also cuts VAT on basic foods and changes the rules for flat-rate sole traders.
Who would feel the contribution cap
The cap would only affect pay above €7,500 gross a month. Earlier reporting by RTV Slovenija (May 2026), citing the Statistical Office, said 1.3% of employees earned more than €7,532 gross a month in October 2025. For most international staff hired at or near the minimum or average wage, contribution costs would therefore not change. Employers recruiting highly paid specialists – for example senior engineers, IT experts or managers – are the most likely to see lower labour costs if the law takes effect. According to media reports, all employer organisations back the law, while trade unions requested the referendum and oppose it.
Conflicting cost estimates
Estimates of the fiscal impact differ. The Ministry of Finance gives about €647 million a year (dynamic estimate). According to media reports, the Fiscal Council estimates the law would increase the deficit by about €1.2 billion in 2027. Unions warn of risks to the pension and health systems; the Finance Minister says pensions will be paid regularly and health services will not be cut.
Key dates
Campaign: from 6 November until 4 December 2026, when campaign silence begins at midnight (media reports). Early voting: 1–3 December 2026 (media report). Referendum: Sunday, 6 December 2026 (official). If the law is confirmed, the dates from which individual measures apply will follow from the law itself; we have not verified them.
What is still unclear – and what employers should do now
We have not verified the final wording of each measure in the official text of ZIURS, the exact start dates, or how the contribution cap would be applied in payroll; no guidance from the Financial Administration (FURS) was available to us. The outcome of the referendum is open. Employers should not change contracts or payroll before the result is official and guidance is published. Workers pay no recruitment fees through WorkMarket.eu. Every cross-border hire or legal work start needs individual human review, and nothing here implies that any worker or employer is automatically eligible for a permit or a benefit.