Taxes in Europe Database v2
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.
Territory of the Republic of Slovenia.
Self-employed, Employment service of Slovenia, unemployed.
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.
Base for contributions is compensation for unemployment, received by unemployed from Employment service of Slovenia.
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 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.
I. Self - employed:
II.a Contributions of Employment service of Slovenia
II.b Contributionsof unemployed
Contributions must be paid till the 15th day of the month for previous month.
Contributions are withheld by the Employment service of Slovenia when compensation is paid.
Financial Administration of the Republic of Slovenia (Finančna uprava Republike Slovenije - FURS)