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Generic Tax Name Social security contribution (Self-employed and Unemployed)
Tax name in the national language Prispevki za socialno varnost samozaposlenih in nezaposlenih
Tax name in English Social security contributions of self-employed and unemployed
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

Self-employed, Employment service of Slovenia, unemployed.

 
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.

I. Self - employed

Self-employed individuals-insured persons are obligated to pay social security contributions on the basis of their profits. Self-employed can opt to choose higher insurance but no higher than the amount equal to 350 % of the average wage. Special rules for determining base for contributions for farmers, top sportsmen and top chess players.

II. Unemployed

Base for contributions is compensation for unemployment, received by unemployed from Employment service of Slovenia.

 
Deductions, Allowances, Credits, Exemptions
Capped contributions No cap
Cap in monetary units: 64695.09  EUR/Natcur
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

Self-employed individuals are obliged to pay social security contributions (SSC) on the basis of their profits. Self-employed individuals are obliged to pay SSC monthly. There is no consolidation on a yearly level.

The SSC base for self-employed from 1st January 2014 is determined differently as for the previous year. So the self-employed are obliged to pay social security contributions on the basis of their profits made in previous year, which is reduced by 25 % (no more sorting into insurance classes as for the previous years). However, the law provides for a transitional period to determine the amount of profit reduction, namely:

  • in 2014 the profit made in the previous year is reduced by 30 %;
  • in 2015 the profit is reduced by 28 %;

  • in 2016 the profit is reduced by 25 %.

If the self-employed person creates a loss or a profit (reduced by a certain percentage) that is less than the 60 % of the average wage (AW), the base is equal to the 60 % of the AW. However, the law also provides for the determination of profit for the determination of the minimum insurance base for a transitional period, namely:

  • in 2014: the minimum wage;

  • in 2015: 54 % of the AW;

  • in 2016: 56 % of the AW;

  • in 2017: 58 % of the AW;

  • in 2018: 60 % of the AW.

In the year 2014 was admitted also one major difference in determining the minimum insurance base for pension insurance and minimum insurance base for health insurance. That is if the self – employed person creates a loss or a profit (reduced by 28 % for the year 2015) that is less than the 54 % of AW then it is the minimum insurance base equal to the 54 % of the AW but only for pension, unemployment insurance and maternity leave (with contributional rate 24.75 %). If self-employed person creates a loss or a profit (reduced by 28 %) that is less than the 60 % of the AW, the base for the social security contributions for health insurance (with rate 13.45 %) is equal to the 60 % of the AW.

In the year 2015 the maximum contribution base is defined at the amount of 350% of the average wage that is annually 64,695.09 €.

According to new Pension and Disability Insurance Act (ZPIZ-2) the self-employed individuals are exempt to pay social security contributions after the first entry in the commercial register or any other register as:

  • the first 12 months of 50% of the social security contribution;

  • the next 12 months of 30% of the social security contribution.

Exemption for this self-employed individuals is valid from 1st of July 2013 and it is granted for a period of two years from the first entry on. 


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

 
Rate(s) Structure
The following rates apply to Social Security Contributions paid by Employees
Pensions
24.35 %  From  EUR/Natcur  To  EUR/Natcur

Health care
13.45 %  From  EUR/Natcur  To  EUR/Natcur

Unemployment
0.20 %  From  EUR/Natcur  To  EUR/Natcur

Child care

Work-related illnesses and/or accidents

Education leave

Maternity leave
0.20 %  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

I. Self - employed:

Contribution for pension and disability insurance: 24.35%
Contribution for health insurance: 13.45%
Contribution for insurance against unemployment: 0.20%
Contribution for maternity leave: 0.20%

 

II. Unemployed:

II.a Contributions of Employment service of Slovenia

 

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%

 

II.b Contributionsof unemployed

 

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

I. Self - employed

Contributions must be paid till the 15th day of the month for previous month.

II. Unemployed

Contributions are withheld by the Employment service of Slovenia when compensation is paid.

 
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 d6113

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 613.50 EUR 1.71
2011 575.30 EUR 1.56
2010 541.10 EUR 1.49
2009 507.60 EUR 1.40
2008 427.00 EUR 1.12
2007 391.90 EUR 1.11
2006 374.20 EUR 1.19
2005 350.80 EUR 1.20
2004 378.50 EUR 1.36
2003 334.30 EUR 1.27
2002 294.00 EUR 1.17
2001 269.40 EUR 1.16
2000 176.80 EUR 0.81
1999 168.90 EUR 0.80
1998 167.40 EUR 0.85
1997 135.10 EUR 0.74
1996 104.70 EUR 0.62
1995 79.10 EUR 0.49

Comments