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<p class="article-publish-date">Last checked: 30 July 2026</p>
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<h1>Working through a student service</h1>
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<p class="article-subtitle">Student work is allowed on the student permit through a napotnica. Regular employment is a different route that needs a work permit.</p>
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</header>
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<figure class="guide-hero-image">
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<img width="1200" height="758" fetchpriority="high" decoding="async" src="../../../images/guide-student-work.webp" alt="Student work in Slovenia.">
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<figcaption>Student work in Slovenia. Photo: STA, <a href="https://www.sta.si/" target="_blank" rel="noopener">sta.si</a></figcaption>
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<div class="gd-body"><strong>Good to know</strong>This guide is put together by students, not by professionals or official bodies. It is meant to help you and your parents through enrolment and settling into life in Slovenia. Some details may change or become outdated, so always check the official sources and confirm anything important with the relevant institutions. We take no responsibility for wrong, outdated or misunderstood information — but we are always glad to help. If you spot something that is not right, please tell us in the “Was this page helpful?” box at the bottom of the page.</div>
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<p class="guide-box-title"><i class="fas fa-triangle-exclamation" aria-hidden="true"></i>Please verify the latest information</p>
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<p>This page was last checked on 30 July 2026 and applies to student-work rates and tax rules in 2026. Deadlines, fees, required documents, eligibility conditions, and administrative procedures may change. Verify the information directly with the responsible institution before submitting an application or making an important decision.</p>
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</aside>
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<h2>Student work and regular employment are different</h2>
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<p>A Macedonian student with valid student status can work through a student service using a napotnica. Prepare a Slovenian tax number, EMŠO, a personal bank account in your own name, an identity document, and student status visible to the service.</p>
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<p>A standard employment contract is a different legal route. It generally requires changing to an appropriate work and residence basis, such as an enotno dovoljenje. Do not start regular employment only because student work was allowed.</p>
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<h2>Napotnica</h2>
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<p>The napotnica is the legal basis for student work and must be issued before the work begins. It can be electronic and replaces a separate employment contract for this temporary and occasional work. Keep a copy and confirm the employer, type of work, hourly rate, start date, and validity. Work without a valid napotnica is undeclared work.</p>
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<h2>Minimum rate and deductions</h2>
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<p>From 5 February 2026, the minimum gross hourly rate is €8,98, and the reference resident net rate after the standard pension contribution is €7,73. A tax non-resident may initially have a 13.95% pension and disability contribution and a 22.5% income-tax advance. The exact net amount depends on tax residence, treaty relief, payment size, and approved claims.</p>
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<h2>Treaty relief for Macedonian tax residents</h2>
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<p>Slovenia has a double-taxation treaty with North Macedonia. A qualifying student may use KIDO 4 before payment to request treaty relief and KIDO 12 after withholding to request a refund. FURS requires supporting evidence, and the current rules, thresholds, and personal allowance must be checked for the payment year.</p>
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<h2>Working conditions and red flags</h2>
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<p>Agree in writing on the gross hourly rate, schedule, paid break, payment date, reimbursements, safety training, and who records hours. The employer must keep records of actual working time. General working-time protections, rest rules, health and safety, and special protections for workers under 18 apply. Do not accept unpaid trial work, passport retention, false hour records, cash-only payment, or hazardous work without training.</p>
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<h2>Where to search</h2>
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<ul class="guide-checklist">
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<li>University career centre and faculty or student-society channels</li>
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<li>e-Študentski Servis, Mjob, and other concession holders</li>
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<li>Direct employer contact</li>
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<li>University career portals such as POPR or Karierni:UM</li>
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</ul>
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<h2>Sources and further information</h2>
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<ul class="guide-linklist">
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<li><a href="https://www.gov.si/teme/zacasno-in-obcasno-delo-dijakov-in-studentov/" target="_blank" rel="noopener">GOV.SI student work</a></li>
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<li><a href="https://www.fu.gov.si/zivljenjski_dogodki_prebivalci/sem_tuj_student_in_opravljam_studentsko_delo_v_sloveniji/" target="_blank" rel="noopener">FURS guidance for a foreign student working in Slovenia</a></li>
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<li><a href="https://www.studentski-servis.com/studenti/novice/tuji-dijakistudentje-studentsko-delo/" target="_blank" rel="noopener">e-Študentski Servis international-student guide</a></li>
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<li><a href="https://www.fu.gov.si/" target="_blank" rel="noopener">FURS</a></li>
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<p class="guide-last-checked">Last checked: 30 July 2026</p>
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<h2 class="guide-help-title"><i class="fas fa-life-ring" aria-hidden="true"></i>Still need help?</h2>
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<p>If something is unclear or missing, contact MSOS and we will help you find the right institution or answer. Deadlines and rules change, so always confirm the details that matter for your case.</p>
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<a class="guide-help-email" href="mailto:info@msosorg.com?subject=Guide%20feedback%3A%20Working%20through%20a%20student%20service"><i class="fas fa-envelope" aria-hidden="true"></i>Email us</a>
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