{
  "$comment": "Machine-readable companion to https://valem.run/calculators/slovenia/net-salary. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/slovenia/net-salary",
  "dataUrl": "https://valem.run/calculators/slovenia/net-salary.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Slovenia neto plača model by Valem (https://valem.run/calculators/slovenia/net-salary), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/slovenia/net-salary/verify",
  "country": "slovenia",
  "countryName": "Slovenia",
  "formula": "net-salary",
  "formulaName": "Neto plača",
  "title": "Neto Plača Izračun — Slovenia net salary",
  "answer": "Your Slovenian net salary is gross minus 22.10% social contributions and income tax on the progressive 16-50% scale.",
  "lang": "en",
  "currency": "EUR",
  "taxYear": "2026",
  "verification": {
    "claim": "internal-consistency",
    "statement": "The Valem engine reproduces this model's stated formula through 2 self-test cases (below, and re-runnable against the spec). That asserts internal consistency, NOT that the formula matches current law — the cited sources are the evidence for that, and carry the date each was last checked.",
    "selfTestCases": 2,
    "ratesAreIllustrative": false,
    "sourcesCheckedOn": "2026-08-02"
  },
  "sources": [
    {
      "label": "FURS",
      "url": "https://www.fu.gov.si",
      "checked": "2026-08-02"
    }
  ],
  "terminalOutput": "netMonthly",
  "inputs": [
    {
      "name": "grossAnnual",
      "type": "number",
      "label": "Bruto plača / leto (EUR)",
      "format": "currency",
      "minimum": 0
    }
  ],
  "outputs": [
    {
      "name": "contrib",
      "type": "number",
      "label": "Prispevki (22,10%)",
      "format": "currency",
      "formula": "$round(grossAnnual * $const.contribRate, 2)"
    },
    {
      "name": "taxBase",
      "type": "number",
      "label": "Davčna osnova",
      "format": "currency",
      "formula": "($b := grossAnnual - contrib - $const.allowance; $round($b > 0 ? $b : 0, 2))"
    },
    {
      "name": "pit",
      "type": "number",
      "label": "Dohodnina",
      "format": "currency",
      "formula": "($t := taxBase; $round((($t < $const.b1 ? $t : $const.b1) * 0.16) + (($t > $const.b1 ? (($t < $const.b2 ? $t : $const.b2) - $const.b1) : 0) * 0.26) + (($t > $const.b2 ? (($t < $const.b3 ? $t : $const.b3) - $const.b2) : 0) * 0.33) + (($t > $const.b3 ? (($t < $const.b4 ? $t : $const.b4) - $const.b3) : 0) * 0.39) + (($t > $const.b4 ? ($t - $const.b4) : 0) * 0.50), 2))"
    },
    {
      "name": "netAnnual",
      "type": "number",
      "label": "Neto / leto",
      "format": "currency",
      "formula": "$round(grossAnnual - contrib - pit, 2)"
    },
    {
      "name": "netMonthly",
      "type": "number",
      "label": "Neto / mesec",
      "format": "currency",
      "formula": "$round(netAnnual / 12, 2)"
    }
  ],
  "testCases": [
    {
      "description": "S1 24,000 EUR (2,000/mo)",
      "given": {
        "grossAnnual": 24000
      },
      "expect": {
        "contrib": 5304,
        "taxBase": 13144.07,
        "pit": 2445.32,
        "netMonthly": 1354.22
      }
    },
    {
      "description": "S3 60,000 EUR",
      "given": {
        "grossAnnual": 60000
      },
      "expect": {
        "contrib": 13260,
        "taxBase": 41188.07
      }
    }
  ],
  "spec": {
    "id": "net-salary-slovenia",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "grossAnnual": {
          "type": "number",
          "minimum": 0
        },
        "contrib": {
          "type": "number",
          "readOnly": true
        },
        "taxBase": {
          "type": "number",
          "readOnly": true
        },
        "pit": {
          "type": "number",
          "readOnly": true
        },
        "netAnnual": {
          "type": "number",
          "readOnly": true
        },
        "netMonthly": {
          "type": "number",
          "readOnly": true
        }
      }
    },
    "constants": {
      "contribRate": 0.221,
      "allowance": 5551.93,
      "b1": 9721.43,
      "b2": 28592.44,
      "b3": 57184.88,
      "b4": 82346.23
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ 'grossAnnual': 24000 }"
      }
    ],
    "derivations": [
      {
        "path": "$.contrib",
        "expr": "$round(grossAnnual * $const.contribRate, 2)"
      },
      {
        "path": "$.taxBase",
        "expr": "($b := grossAnnual - contrib - $const.allowance; $round($b > 0 ? $b : 0, 2))"
      },
      {
        "path": "$.pit",
        "expr": "($t := taxBase; $round((($t < $const.b1 ? $t : $const.b1) * 0.16) + (($t > $const.b1 ? (($t < $const.b2 ? $t : $const.b2) - $const.b1) : 0) * 0.26) + (($t > $const.b2 ? (($t < $const.b3 ? $t : $const.b3) - $const.b2) : 0) * 0.33) + (($t > $const.b3 ? (($t < $const.b4 ? $t : $const.b4) - $const.b3) : 0) * 0.39) + (($t > $const.b4 ? ($t - $const.b4) : 0) * 0.50), 2))"
      },
      {
        "path": "$.netAnnual",
        "expr": "$round(grossAnnual - contrib - pit, 2)"
      },
      {
        "path": "$.netMonthly",
        "expr": "$round(netAnnual / 12, 2)"
      }
    ],
    "constraints": [],
    "metaDerivations": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "Neto plača",
          "layout": "vertical",
          "components": [
            {
              "id": "gross",
              "type": "numericField",
              "label": "Bruto plača / leto (EUR)",
              "bind": "$.grossAnnual"
            },
            {
              "id": "tiles",
              "type": "group",
              "layout": "horizontal",
              "components": [
                {
                  "id": "netM",
                  "type": "statTile",
                  "label": "Neto / mesec",
                  "bind": "$.netMonthly",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "id": "netY",
                  "type": "statTile",
                  "label": "Neto / leto",
                  "bind": "$.netAnnual",
                  "format": "currency",
                  "currency": "EUR"
                }
              ]
            },
            {
              "id": "breakdown",
              "type": "keyValueList",
              "label": "Razčlenitev",
              "items": [
                {
                  "label": "Bruto",
                  "bind": "$.grossAnnual",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "label": "Prispevki (22,10%)",
                  "bind": "$.contrib",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "label": "Davčna osnova",
                  "bind": "$.taxBase",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "label": "Dohodnina",
                  "bind": "$.pit",
                  "format": "currency",
                  "currency": "EUR"
                },
                {
                  "label": "Neto",
                  "bind": "$.netAnnual",
                  "format": "currency",
                  "currency": "EUR"
                }
              ]
            },
            {
              "id": "note",
              "type": "staticText",
              "text": "'Slovenija 2026: prispevki 22,10%, dohodnina po lestvici 16-50% po splošni olajšavi 5.551,93 EUR. Dodatna olajšava za nizke dohodke je poenostavljena. Ocena, ne davčni nasvet.'"
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Viri",
              "items": [
                {
                  "label": "FURS",
                  "url": "https://www.fu.gov.si",
                  "date": "2026-08-02"
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "S1 24,000 EUR (2,000/mo)",
        "given": {
          "$.grossAnnual": 24000
        },
        "expect": {
          "$.contrib": 5304,
          "$.taxBase": 13144.07,
          "$.pit": 2445.32,
          "$.netMonthly": 1354.22
        }
      },
      {
        "description": "S3 60,000 EUR",
        "given": {
          "$.grossAnnual": 60000
        },
        "expect": {
          "$.contrib": 13260,
          "$.taxBase": 41188.07
        }
      }
    ]
  }
}