Social Security Contributions in Slovenia: Rates and Bases

Slovenia has emphasised the importance of social security ever since it gained independence. Moreover, social security is a cornerstone for the values enshrined in the Constitution. Social security contributions in Slovenia include contributions for pension and disability insurance, health insurance, employment and maternity allowances.

Obligatory contributions for social security

Obligatory social security contributions in Slovenia apply to everyone with an income. Social security contributions are taxes in the broad sense of the word. The essential difference is that social security contributions provide an indirect service, whereas taxes are nonreciprocal. The contributions are structured according to the corresponding service: pension and disability insurance, health insurance, employment and maternity allowances. Correspondingly, the contributions are passed on to the institutions that provide the service: pension and disability contributions go to ZPIZ and health contributions to ZZZS. Contributions for parental protection and for unemployment are paid into the state budget account.

The social contributions system demands payment by all persons with an income. The aforementioned types of contributions represent various levels of insurance. The obligatory minimum is determined by the law, yet there are additional optional types of insurance, which are predominantly contract-based. The payment scheme differs, depending on the work-type relationship:

Employment contract,
Self-employed persons,
Other contractual relationships (service contracts et. al.),
Student work.

Corporate employment

Employees who work on the basis of an employment contract pay social security contributions. The contributions are deducted from the gross salary at the same time as the employers withhold the tax. The employer deducts the contributions in the name of the employee. Employees whose employer is based in Slovenia are required to contribute to the social security scheme. The structure of the contributions is the following:

Type of Social Security Contribution	Employee’s rate	Employer’s rate
Pension and Disability Insurance	15,50%	8,85%
Health Insurance	6,36%	6,56%
Insurance for Parental Protection	0,10%	0,10%
Unemployment Insurance	0,14%	0,06%
Injury and Illness Insurance	/	0,53%
Total (without long-term care)	22,10%	16,10%

A long-term care contribution (dolgotrajna oskrba) of 1,00% is paid on top of these rates by both the employee and the employer. Including it, the total is 23,10% for the employee and 17,10% for the employer.

Social security contributions in Slovenia – rates and bases

Self-Employed

Contributions for social security for self-employed persons are paid from the insurance base, which is regulated by the Pensions and Disability Insurance Act.

Social contributions are paid to the Financial Administration of the Republic of Slovenia (FURS), which collects them on behalf of ZPIZ, ZZZS and the state budget. Self-employed persons take on social contribution payments when they register their services in the national registry of self-employed persons. The rates are set by law; what differs from person to person is the insurance base. For a self-employed person the base follows the profit, but it is never lower than the minimum base of 60% of the average annual gross salary in Slovenia (1.521,62 EUR) and never higher than 3,5 times that average (8.876,11 EUR).

Self-employed pay the next contributions:

Contribution for Pension and Disability insurance
Contribution for health insurance
Contribution for insurance for Parental Protection
Contribution for long-term care insurance (dolgotrajna oskrba)
Contribution for Unemployment insurance

Since the article was written, two new contribution elements have been added for self-employed persons: a flat-fee “obvezni zdravstveni prispevek” (39,36 EUR a month from 1 March 2026) and a 2,00% “dolgotrajna oskrba” (long-term care) contribution (payable since 1 July 2025), both now folded into the health insurance figure below. Minimal monthly social contributions for self-employed (minimum insurance base 1.521,62 EUR; FURS table). The health line consists of 244,02 EUR (employee 6,36% + employer 6,56% + injury at work 0,53% + the flat health fee 39,36 EUR) plus 30,43 EUR long-term care:

NAME OF CONTRIBUTION	PAYMENT
Pension and Disability insurance	370,51 EUR
Health Insurance (incl. obvezni zdravstveni prispevek and dolgotrajna oskrba)	274,45 EUR
Parental Protection	3,04 EUR
Unemployment Insurance	3,04 EUR
Contributions together:	651,04 EUR

Maximal contributions for self-employed (maximum insurance base 8.876,11 EUR = 3,5 times the average salary; FURS table):

NAME OF CONTRIBUTION	PAYMENT
Pension and Disability insurance	2.161,34 EUR
Health Insurance (incl. obvezni zdravstveni prispevek and dolgotrajna oskrba)	1.410,71 EUR
Parental Protection	17,76 EUR
Unemployment Insurance	17,76 EUR
Contributions together:	3.607,57 EUR

Contract-based Income and Student Work

For income from another legal relationship (for example a service or author’s contract) the contribution base is each payment reduced by 10 % standardised costs. The pension and disability rates are the same as for employment (15,50% for the recipient and 8,85% for the payer). Whether health and other contributions are also due depends on whether the recipient is already insured on another basis – check with FURS or ask us.

Social security contributions in Slovenia – contribution tables

Insurance bases and payment deadlines

The monthly insurance base is what contributions are calculated on. It follows the profit but is limited by a minimum and a maximum, which are tied to the average annual gross salary in Slovenia (2.536,03 EUR). Owner-managers of companies (družbenik – poslovodja) have a higher minimum base than sole traders. Current tables are published by FURS.

Insured person	Share of average salary	Monthly base
Self-employed (s.p.), minimum	60%	1.521,62 EUR
Owner-manager of a company, minimum	90%	2.282,43 EUR
Maximum for both	3,5 times	8.876,11 EUR

FURS prepares a pre-filled contribution return (POPSV) in eDavki by the 10th of the month for the previous month. If it is wrong, you submit your own return by the 15th. Contributions must be paid by the 20th.

Social security contributions in Slovenia – consulting

Frequently asked questions

Can I pay less than the minimum contribution base?
No. The minimum base applies regardless of actual profit — even a loss-making s.p. must pay contributions on at least the minimum base.

Does the contribution rate change in the first years of business?
Newly registered s.p. owners who never had a registered activity before get 50 % off the pension and disability (PIZ) contribution for 12 months and then 30 % off for the next 12 months. The minimum base itself does not fall, and the other contributions are not reduced.

Where can I see the exact current figures?
FURS and ZPIZ publish updated contribution bases every month, and the minimum base is updated when the new average annual salary is published; for a full current breakdown and worked examples, see our Prispevki za s.p. guide in Slovenian.

By when must a self-employed person pay social contributions?
Contributions for the previous month are due by the 20th of the following month. FURS delivers a pre-filled return in eDavki by the 10th; if its data is wrong or missing, you must submit your own return by the 15th.

What is the flat health fee included in the health contribution?
The obligatory health contribution (obvezni zdravstveni prispevek) is a flat monthly amount, set at 39,36 EUR from 1 March 2026. It is part of the health insurance figure shown for the self-employed, together with the 12,92% health contributions, the 0,53% injury contribution and the 2,00% long-term care contribution.

What is the minimum insurance base for the owner-manager of a d.o.o.?
An owner-manager who is a shareholder and managing director pays contributions on at least 90% of the average annual salary, which is 2.282,43 EUR a month, compared with 1.521,62 EUR for a sole trader. The maximum base is 8.876,11 EUR for both.