In 2025, there are a number of changes related to student work, including an increase in the minimum hourly wage, an expanded personal deduction and new tax thresholds. All these changes are important for students, parents who use them as dependents, but also employers who employ students through student services.
Minimum student hourly wage increases to 6.06 euros
Due to the increase in the minimum gross wage from 840 to 970 euros, the minimum hourly wage for students in 2025 will be 6.06 euros, which represents an increase of about 15.5%. For work on Sundays, holidays, non-working days and during night hours (from 22:00 to 06:00), the hourly wage increases by 50% and amounts to 9.09 euros.
Who has the right to student work?
Student jobs can be performed by:
- Students with valid status in undergraduate, graduate and specialist studies,
- High school graduates who have completed high school and are in the process of enrolling in studies,
- Persons who have completed their studies, no longer than three months after graduation,
- Students from EU and EEA countries who are studying within or outside the Republic of Croatia, if they have a residence in Croatia.
Students must not have an established employment relationship, trade or other independent activity, and must have regulated health insurance in the Republic of Croatia.
Online and e-contracts simplify hiring
Students and employers can now easily conclude contracts via web and e-platforms of student services. E-contracts do not require printing and allow for faster administration, while students can use applications like Certilia to sign documents with advanced electronic signatures.
Two tax limits
The following tax limits are important for 2025:
- Parental tax credit limit:
- Up to 3,600 euros per year, a student can be a dependent and parents can have him on their tax card.
- Student tax-free limit:
- Up to 10,800 euros per year – the student does not pay income tax.
If a student exceeds the limit of 10,800 euros (which includes 3,600 euros + the annual personal allowance of 7,200 euros), all further earnings will be subject to taxation. The amount of tax depends on the place of residence.
Important: the limits refer to the calendar year, not the academic year. At each payment, the amount of the personal allowance the student has already used is checked.
When should a parent remove a student from a tax card?
If a student earns more than 3,600 euros in a calendar year, parents are no longer entitled to use it as a tax deduction. In order to avoid a retrospective tax liability, parents should notify the Tax Administration of the change in a timely manner.
The Ministry is accommodating – increased quotas and support for students
In addition to the increase in hourly wages and allowances, the Ministry of Science, Education and Youth is adopting measures that facilitate student work – from increased quotas to digitalization of processes. These measures allow greater flexibility for students and additional opportunities for employers in hiring temporary labor.
Key messages for students and employers
The year 2025 brings significant improvements for student work, but also obligations that students and parents must carefully monitor. It is important to understand the tax limits, know when the obligations change and take advantage of all available benefits – without the risk of unwanted tax consequences.
Coneo Croatia advises employers on issues related to student work, tax limits and the correct application of legal regulations. Contact us for support in the daily application of the new rules!
