Who can work
A foreign student with valid student status may use student-work services when the applicable conditions are met.
Before the first job
Prepare:
- Passport
- Certificate of enrolment
- EMŠO
- Slovenian tax number
- Slovenian bank account
- Residence or address evidence requested by the service
- Membership or registration with the student service
Referral note
Do not begin work before the student service issues the referral note (napotnica). The note creates the formal basis for student work.
Current minimum
From 5 February 2026, the published minimum gross hourly rate for student work is €8.98.
Gross is not the same as the amount received in the bank account. Contributions and tax treatment apply.
Foreign-student tax
A foreign student needs a Slovenian tax number.
Tax relief may depend on:
- Slovenian tax-residency status
- Personal allowance conditions
- Treaty between Slovenia and North Macedonia
- Correct KIDO form
- Size and timing of payments
- Annual tax assessment
FURS publishes forms including KIDO 4 for treaty relief before payment and KIDO 12 for refund claims after withholding.
Do not rely on a calculator from a student-work website as final tax advice.
Work rights
Ask about:
- Gross rate
- Expected net payment
- Hours
- Breaks
- Night, Sunday, and holiday work
- Safety training
- Travel reimbursement
- Payment date
- Referral-note value
- Contact person
Red flags
- Work without referral
- Cash-only payment
- Employer keeping passport
- Unpaid trial shift
- Unclear hourly rate
- Dangerous work without training
- Pressure to sign false hours
- Discrimination or harassment
Residence warning
Student work is not the same as regular employment. Before taking a standard employment contract, check how it affects student status, insurance, tax, and residence purpose.