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Generic Tax Name Social security contribution (Employees)
Tax name in the national language Prispevki za socialno varnost delojemalcev
Tax name in English Social security contributions of employees
Member State SI-Slovenia
Tax in force since 1992/04/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Social Security Contributions Act (Zakon o prispevkih za socialno varnost – ZPSV), Official gazzete of the Republic of Slovenia No. 5/96, 18/96-ZDavP, 34/96, 87/97, 3/98, 106/99-ZPIZ-1, 81/00, 97/01, 62/10 Odl.US: U-I-214/09, Up-2988/08-29, 96/2012 - ZPIZ-2, 91/2013-ZZVZZ-M, 99/2013-ZSVarPre-C, 26/14 – ZSDP-1.

Pension and Disability Insurance Act (Zakon o pokojninskem in invalidskem zavarovanju – ZPIZ2), Official gazzete of the Republic of Slovenia No. 96/2012, 39/2013, 63/2013-ZIUPTDSV, 99/2013-ZSVarPre-C, 101/2013-ZIPRS1415, 107/2013 Odl.US: U-I-146/12-35, 44/14 – ORZPIZ206, 85/14 – ZUJF-B, 95/14 – ZUJF-C.

Health Care and Health Insurance Act (Zakon o zdravstvenem varstvu in zdravstvenem zavarovanju – ZZVZZ), Official gazzete of the Republic of Slovenia No. 72/06-UPB3, 114/06-ZUTPG, 91/07, 71/08 Skl.US: U-I-163/08-7, 76/08, 118/08 Skl.US: U-I-163/08-12, 47/10 Odl.US: U-I-312/08-31, 62/10-ZUPJS, 87/2011, 40/2012-ZUJF, 21/2013-ZUTD-A, 63/2013-ZIUPTDSV, 91/2013, 99/2013-ZUPJS-C, 99/2013-ZSVarPre-C, 111/2013-ZMEPIZ-1, 95/14 – ZUJF-C.

Labour market regulation act (Zakon o urejanju trga dela – ZUTD), Official gazzete of the Republic of Slovenia No. 80/2010, 40/2012-ZUJF, 21/2013, 63/2013-ZIUPTDSV, 63/2013, 100/2013, 32/14 – ZPDZC-1).

Parental Protection and Family Benefit Act (Zakon o starševskem varstvu in družinskih prejemkih – ZSDP-1), Official gazzete of the Republic of Slovenia No. 26/14.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope Territory of the Republic of Slovenia.
 
Taxpayers
The base or rate of social security contributions paid by Employees on the income of employees and of blue collar workers Rates are identical
Bases are identical

Comments

Domestic-source income of non-residents is Subject to SSCer
Not Subject to SSCer

Comments


Comments

Employee.

 
Tax object and basis of assessment
Employees pay social security contributions for








Comments

Base for all contributions listed here above is the same Yes No

As general rule, the income subject to Social Security Contributions of Employees includes























Comments

Income considered Domestic income
Worldwide income
Comments

Benefits in kind

The following benefits in kind are usually (partially or fully) subject to social security contributions paid by Employees












Comments


Comments

Income from employment.

Base for contributions is all income from employment except underneath listed exemptions.

 
Deductions, Allowances, Credits, Exemptions
Capped contributions No cap
Cap in monetary units:
Cap in % of the tax base:

Reduction

The reduction is
No reduction
A lump-sum amount
In percentage of base:
     
Based on salary
Capped
Comments

Allowances
The basic yearly allowance for an individual amounts to:
The basic yearly allowance for a couple amounts to:
Additional allowance for 1st child
Additional allowance for 2nd child
Additional allowance for 3rd child
Additional allowance for additional child
Additional allowance for old age dependents
Comments

Credits
The basic yearly credit for an individual amounts to:
The basic yearly credit for a couple amounts to:
Additional credit for 1st child
Additional credit for 2nd child
Additional credit for 3rd child
Additional credit for additional child
Additional credit for old age dependents

Social Security Contributions paid by Employees are tax deductible Yes No


Comments

Exemptions:

Reimbursements of expenses (travel to work, business trip expenses....) to employee and some other types of income are exempt up to thresholds, set up by law or regulation of the Government of Republic of Slovenia.

 
Rate(s) Structure
The following rates apply to Social Security Contributions paid by Employees
Pensions
15.50 %  From  EUR/Natcur  To  EUR/Natcur

Health care
6.36 %  From  EUR/Natcur  To  EUR/Natcur

Unemployment
0.14 %  From  EUR/Natcur  To  EUR/Natcur

Child care

Work-related illnesses and/or accidents

Education leave

Maternity leave
0.10 %  From  EUR/Natcur  To  EUR/Natcur

Others

Comments

Special surcharges

There are special surcharges in the form of:
Surcharge 1 : Name:
A lump-sum amount:
A percentage of income:
A tax surcharge:
Comments



Comments
  • Contribution for pension and disability insurance:...................................................15.50 %
  • Contribution for health insurance:.............................................................................6.36 %
  • Contribution for insurance against unemployment:...................................................0.14 %
  • Contribution for maternity leave:...............................................................................0.10 %
 
Tax due date

When the income is paid, the contributions are withheld by the employer. In the case of a foreign employer, employee must pay contributions till the 15th day of the month for income received in previous month.

 
Tax collector

Financial Administration of the Republic of Slovenia (Finančna uprava Republike Slovenije - FURS)

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d6112

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 2,705.80 EUR 7.52
2011 2,774.70 EUR 7.52
2010 2,785.20 EUR 7.68
2009 2,743.70 EUR 7.59
2008 2,751.70 EUR 7.25
2007 2,489.70 EUR 7.08
2006 2,281.30 EUR 7.23
2005 2,147.10 EUR 7.34
2004 2,020.60 EUR 7.29
2003 1,877.70 EUR 7.14
2002 1,754.30 EUR 7.00
2001 1,596.50 EUR 6.87
2000 1,447.30 EUR 6.60
1999 1,298.40 EUR 6.12
1998 1,162.90 EUR 5.88
1997 1,050.10 EUR 5.74
1996 931.80 EUR 5.51
1995 831.40 EUR 5.11

Comments