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Generic Tax Name Social security contribution (Employers)
Tax name in the national language Prispevki za socialno varnost delodajalcev
Tax name in English Social security contributions of employers
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

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

Social security contribution Employers
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



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


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




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


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

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


Income considered Domestic income
Worldwide income

Benefits in kind

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



Income from employment, paid to the employee of the employer.

The taxable base for social security contributions paid by employers is the total amount of the gross wage or salary including vacation payments, fringe benefits and remunerations of expenses related to work above a certain threshold and except underneath listed exemptions.

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


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

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

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 Employers are tax deductible Yes No



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 Employers
8.85 %  From  EUR/Natcur  To  EUR/Natcur

Health care
7.09 %  From  EUR/Natcur  To  EUR/Natcur

0.06 %  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



Special surcharges

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

Contribution for pension and disability insurance: 8.85%
Contribution for health insurance: 7.09%
Contribution for insurance against unemployment: 0.06%
Contribution for maternity leave: 0.10%


Tax due date

The day when the income is paid.

Tax collector

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

Special features

Economic function

Environmental taxes

Tax revenue
ESA95 code d6111

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 2,061.00 EUR 5.73
2011 2,071.60 EUR 5.62
2010 2,070.30 EUR 5.71
2009 2,039.20 EUR 5.64
2008 2,042.40 EUR 5.38
2007 1,851.90 EUR 5.27
2006 1,696.80 EUR 5.38
2005 1,594.20 EUR 5.45
2004 1,457.40 EUR 5.25
2003 1,356.00 EUR 5.16
2002 1,255.50 EUR 5.01
2001 1,130.30 EUR 4.86
2000 1,012.20 EUR 4.62
1999 908.50 EUR 4.28
1998 818.90 EUR 4.14
1997 741.80 EUR 4.05
1996 745.90 EUR 4.41
1995 823.80 EUR 5.06