On a student contract in Croatia (studentski ugovor) in 2026, you cannot be paid less than 6.56 euros net per hour, and you can earn up to 12,000 euros a year without paying tax. There is no upper limit on earnings, but anything above 12,000 euros is taxed. For most families the more important limit is 3,600 euros: a student who earns more stops being a dependent family member of their parents, and that applies to the whole year.
This guide is for students who work through a student service and for parents who claim them on their tax card. The 2027 amounts are not known yet. The hourly rate is derived from the minimum wage, and the Government has to adopt the 2027 minimum wage regulation by 31 October 2026. Until then, the 2026 figures given here apply.
Quick Overview: Student Contract 2027
| # | What | Amount or rule | Source |
|---|---|---|---|
| 1 | Who can work | full-time and part-time students with no job or business | Student Work Act |
| 2 | Minimum hourly rate | 6.56 EUR net (2026) | Ministry of Science decision |
| 3 | Tax-free | up to 12,000 EUR a year | Tax Administration |
| 4 | Employer cost | 18% on top of net pay | SC Zagreb |
| 5 | Dependent family member | up to 3,600 EUR a year | Tax Administration |
| 6 | Payment | 15 days employer + 3 working days service | Act |
| 7 | Annual settlement | automatic, decision by 30 June | Tax Administration |
1. Who Can Work on a Student Contract
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Any student at a Croatian higher education institution can sign a student contract, whether on an undergraduate, graduate, integrated, professional or short programme. You still often hear that part-time (izvanredni) students cannot work through a student service. They can: the 2020 amendment to the Student Work Act gave full-time and part-time students the same rights, as long as they are not employed and have no business or other self-employment. Exchange students in Croatia also qualify, as do Croatian, EU, EEA and Swiss citizens living in Croatia who study abroad.
The law sets no age limit, but the right lasts at most twice the length of the study programme. A student must have earned at least one ECTS credit in the previous year, except in the first year and after a justified break. Anyone who has changed programme twice loses the right. Secondary school leavers can work for three months after finishing school, and graduates until the end of the academic year in which they graduated, or three months after graduation.
| Condition | Detail |
|---|---|
| Status | full-time or part-time student |
| Employment | no employment contract, business or self-employment |
| Duration of right | at most twice the length of the programme |
| Progress | at least 1 ECTS credit in the previous year |
| Health | mandatory health insurance |
Pros: part-time students qualify too, and there is no age limit
Cons: two changes of programme or a year without a single ECTS credit mean losing the right
Our opinion: If you study part-time and are not employed, register with a student centre and ask for a student contract like everyone else. The law gives you the same rights as full-time students, and the cost for the employer is the same.
2. Minimum Hourly Rate: 6.56 Euros Net
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From 1 January 2026, a student cannot be paid less than 6.56 euros an hour, according to the decision of the Ministry of Science, Education and Youth. The amount is net, so all of it goes to the student's account. The law calculates it as the minimum gross wage divided by 160, and the minimum wage in 2026 is 1,050 euros gross.
The 2027 rate will use the same formula. The minister must publish it within 15 days of the Government adopting the minimum wage regulation, so we expect the new rate in mid-November 2026. Read more in our guide to the minimum wage in Croatia 2027.
Employers may pay more, and many do. The Student Centre in Zagreb price list for 2026 recommends these rates:
| Job | Recommended rate (net) |
|---|---|
| Cashier, sales, cleaning, admin | 6.60 EUR |
| Kitchen, waiting, warehouse | 6.70 EUR |
| Lifeguard | 7.00 EUR |
| IT support | 8.70 EUR |
| Tutoring | 10.85 EUR |
| Programming and web development | 12.50 EUR |
Work on public holidays, at night, overtime and on Sundays is paid at least 50% more, but these supplements do not stack.
Pros: the rate is net, and the law guarantees +50% for nights, Sundays and public holidays
Cons: the 2027 amount is not known yet, and the price list is only a recommendation
Our opinion: Before you sign a student contract, compare the rate offered with your student centre's price list. For tutoring or IT work, 6.56 euros is too little and worth negotiating.
3. No Tax up to 12,000 Euros a Year
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According to the Tax Administration, student earnings in 2026 are not taxed up to 12,000 euros a year. That amount is made up of 4,800 euros of tax-free receipts and a 7,200 euro personal allowance. In 2025 the limit was 10,800 euros. It only applies if all of the student's income in the year comes from student contracts.
Above 12,000 euros, income tax is charged as "other income", at the lower rate set by the city or municipality where the student lives. According to the Tax Administration rate table for 2025, that is between 15 and 23 percent, depending on the place. Surtax no longer exists. The youth tax relief for under-30s does not apply to student earnings, because they are taxed as other income.
| Annual earnings | Tax |
|---|---|
| up to 12,000 EUR | 0 EUR |
| above 12,000 EUR | city or municipality lower rate on the excess |
| employment contract + student work | personal allowance used only once, possible extra tax |
To reach 12,000 euros at 6.56 euros an hour, you would need about 1,830 hours of work. That is almost a full year of full-time work, which is hard to fit around lectures.
Pros: the 12,000 euro limit covers almost everyone who works alongside their studies
Cons: the youth tax relief does not apply, and combined with an employment contract the same year can end with extra tax
Our opinion: Tax rarely causes problems. What surprises families far more often is the 3,600 euro dependant limit, and it shows up when the tax decision arrives, by the end of June. Watch that one first.
4. What a Student Job Costs the Employer
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A student contract brings no deductions from the student's pay. The employer pays all contributions and fees on top of the net amount the student receives. According to the SC Zagreb student service FAQ, the total is 18% of net pay:
| Item | Rate |
|---|---|
| Pension insurance contribution | 5.00% |
| Insurance for injury at work and occupational disease | 0.50% |
| Service intermediary fee | 12.00% |
| Student activities fee | 0.50% |
| Total | 18.00% |
For 100 euros of net pay, the employer pays 118 euros. The law allows the intermediary fee to be charged only to the employer, never to the student. The same fees also apply to travel costs and meal allowances if the employer pays them.
Pros: the student gets the full agreed net amount, with no deductions
Cons: student work is not an employment relationship, so there is no paid annual leave or sick leave
Our opinion: If a service or employer tries to charge you the intermediary fee or take it out of your hourly rate, that is against the law. Report it to the Ministry of Science, Education and Youth or the labour inspectorate.
5. Dependent Family Member: the 3,600 Euro Limit
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Every student contract you sign counts towards the total the Tax Administration looks at. A parent can use the personal allowance for a child only while the child earns no more than 3,600 euros a year. That is six basic personal allowances, and the Tax Administration has applied this limit since 1 January 2025 (it used to be 3,360 euros). At 6.56 euros an hour, you reach it after about 549 hours of work, or around 300 euros of earnings a month.
Here is the trap. The limit applies to the whole calendar year, so a student who goes over it in November was not a dependant in January either. The Tax Administration then automatically sends the parent a decision asking them to pay back the tax for every month they used the allowance.
Scholarships (state, EU and international), awards for excellence, a child's family pension, child benefit, social benefits and maintenance do not count towards the limit. Prize money for sporting achievements does. Read more about scholarships in our guide to student scholarships in Croatia 2026/27.
| Does not count towards 3,600 EUR | Counts |
|---|---|
| scholarships | student earnings |
| awards for excellence | prize money for sport |
| child's family pension | other taxable receipts |
| child benefit, maintenance, social benefits |
Pros: scholarships and awards for good results do not put the parents' allowance at risk
Cons: going over the limit wipes out the allowance for the whole year, retroactively
Our opinion: If you plan to earn more than 3,600 euros, tell your parents in good time. They can take you off their tax card at any point, so they only repay tax for the months they used the allowance.
6. Student Contract, Payment Deadlines and Rights at Work
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A student contract is signed by three parties: the student, the service and the employer. Under the Student Work Act, it must be signed before work starts and is valid for at most one calendar month, or up to 45 days if a reason is given. It can be on paper or electronic, and an electronic contract needs an advanced e-signature. After the job, the student and the employer confirm the number of hours worked.
The employer must pay the service within 15 days of the work ending. The service passes the money to the student within three working days, to an account at any Croatian bank. If the employer does not pay, the service must send a reminder and start collection, and in the end it is liable to pay the student itself, unless it warned you in writing before signing that this employer does not pay regularly.
The law sets no maximum number of hours per day or week. Working six or more hours a day gives you a paid break of at least 30 minutes.
| Rule | Deadline or amount |
|---|---|
| Signing the contract | before work starts |
| Contract length | 1 month, exceptionally up to 45 days |
| Employer pays the service | 15 days after the job ends |
| Payment to the student | 3 working days after the service is paid |
| Break | 30 min for 6+ hours of work |
Pros: if the employer does not pay, the service must collect and is ultimately liable itself
Cons: it can take three weeks from the job to the money in your account
Our opinion: Never start working without a signed contract. Without one, the service cannot collect payment for the work, and you have no proof of the agreed rate.
7. Annual Tax Settlement and Working Through Several Services
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For a student contract you do not have to file a tax return yourself. The Tax Administration does the annual settlement automatically and by 30 June of the following year sends a temporary tax decision with any refund or extra tax due. You can also see it in ePorezna (log in via e-Građani) or in the mPorezna app.
If you work through several services (for example through the student centres in Zagreb and Split), you must tell each one in writing how much you earned through the others. Otherwise no service knows when the 12,000 euro limit has been passed. Problems also arise when a student has an employment contract in the same year: the personal allowance can be used only once, so the decision may bring extra tax. For refund tips, see our Top 7 tax refund tips for Croatia.
| Situation | What to do |
|---|---|
| Student work only, under 12,000 EUR | nothing, no tax |
| Several student services | written statement to each service on other earnings |
| Student work + employment contract | expect possible extra tax |
| A parent claims you as a dependant | track the 3,600 EUR limit |
Pros: the settlement is automatic, with no forms or queues
Cons: mistakes with several services or jobs only show up in the decision, months later
Our opinion: Keep a simple table of your earnings by month. That way you always know how close you are to the 3,600 and 12,000 euro limits.
Conclusion: How Much You Can Earn on a Student Contract
The law does not limit how much a student may earn. A student contract pays at least 6.56 euros net per hour, and no tax is due up to 12,000 euros a year. For students whose parents claim them as dependants, the key limit is 3,600 euros, because going over it removes the allowance for the whole year.
| Limit | 2026 amount | What it means |
|---|---|---|
| Minimum hourly rate | 6.56 EUR net | you cannot be paid less |
| Dependent family member | 3,600 EUR a year | above this the parent loses the allowance |
| Tax-free | 12,000 EUR a year | above this tax is paid on the excess |
The Student Centre in Zagreb arranged 312,505 placements for 12,516 employers in 2025, according to SC's 2025 report. From the 0.5% fee, we estimate that students were paid about 160 million euros net through the Zagreb service alone. When the Government adopts the 2027 minimum wage regulation, we will update the hourly rate in this guide.
Frequently Asked Questions
How much can a student earn and stay a dependent family member?
A student stays a dependent family member if they earn no more than 3,600 euros in a calendar year. Scholarships, awards for excellence, family pensions and child benefit do not count. If the student goes over the limit, the parent loses the allowance for the whole year and pays back the tax difference.
Is tax paid on a student contract?
No, as long as annual earnings stay under 12,000 euros and the student has no other income. Above that, income tax is paid at the lower rate of the city or municipality of residence. The contributions and service fee, 18% in total, are paid by the employer, not the student.
What is the minimum student hourly rate in 2027?
It has not been published yet. It is calculated as the minimum gross wage divided by 160, and the decision follows within 15 days of the Government's minimum wage regulation, which is due by 31 October 2026. In 2026 the rate is 6.56 euros net.
Can part-time students work on a student contract?
Yes, if they are not employed and have no business or other self-employment. Since the 2020 amendment, part-time and full-time students without a job have the same rights and obligations. The right lasts at most twice the length of the programme, with at least one ECTS credit in the previous year.
Is student work an employment relationship?
No. Student work is a special form of work through an intermediary, without an employment contract, so there is no paid annual leave or sick leave. The employer pays a 5% pension contribution and injury insurance. Check with HZMO (the Croatian Pension Insurance Institute) how student work affects your pension record.
How We Researched
We took the data from the Student Work Act and its 2020 amendment (Narodne novine), the Ministry of Science, Education and Youth decision on the 2026 minimum rate, the Tax Administration website, and the FAQ, price list and report of the Student Centre in Zagreb. The rules were checked on 15 October 2026. The 2027 amounts have not been set yet, and we will update them once published. This guide is not tax advice for your specific case; for that, the Tax Administration is the competent authority.
Sources and References
- Student Work Act, NN 96/2018
- Act amending the Student Work Act, NN 16/2020
- Decision on the minimum student pay for 2026
- Tax Administration - pupils and students
- Tax Administration - FAQ for students and pupils
- Tax Administration - annual income tax rates
- SC Zagreb - student earnings and limits
- SC Zagreb - student service FAQ
- SC Zagreb - 2026 price list
- SC Zagreb - 2025 placement report
- Ministry of Labour - meeting on the 2027 minimum wage
Related articles:
- Minimum Wage in Croatia 2027: Gross, Net and What Changes
- Student Scholarships in Croatia 2026/27: State, City and Erasmus
- Top 7 Tax Refund Tips for Croatia 2026
- AI Tools for Students 2026: Top 7 Recommendations
- How to Best Budget Your Money for Life
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