Obligatory contributions for social security in Slovenia

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 contributions for social security

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 recipients of the contributions are the Institutes or Offices for health, pensions, disabilities etc., not the national budget.

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 Amount

22,10%

16,10%

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 payed to Financial administration of Republic of Slovenia. Self-employed persons take on social contribution payments when they register their services in the national registry of self-employed persons. The rate depends on the level of insurance. The minimum calculation base is 60% of the average salary.

Self-employed pay the next contributions:

  • Contribution for Pension and Disability insurance
  • Contribution for health insurance
  • Contribution for insurance for Parental Protection
  • Contribution for Paternal Protection
  • Contribution for Unemployment insurance

Minimal social contributions for self- employed:

NAME OF CONTRIBUTION TAX RATE PAYMENT
Contributions for Pension and Disability insurance 24,35% 237,70 EUR
Contribution for Health Insurance 13,45% 131,29 EUR
Other contributions together
(Paternal Protection and Unemployment Insurance)
0,40% 3,92 EUR
Contributions together: 38,20% 372,91 EUR

Maximal contributions for self employed:

NAME OF CONTRIBUTION TAX RATE PAYMENT
Contributions for Pension and Disability insurance 24,35% 1.386,57 EUR
Contribution for Health Insurance 13,45% 765,89 EUR
Other contributions together
(Paternal Protection and Unemployment Insurance)
0,40% 22,77 EUR
Contributions together: 38,20% 2.175,23 EUR

Contract-based Income and Student Work

Recipients of income based on a contractual relationship other than an employment contract are required to pay social contributions for pension and disability insurance at a 15,5% flat rate. Moreover, a 8,85% flat rate is paid by the ‘employer’ – the other contractual party.

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