Social security contribution - Self-employed

    Generic part

    Social security contribution (Self-employed)
    Prispevki za socialno varnost samozaposlenih in nezaposlenih
    SI - Slovenia
    EUR
    Date
    Year
    1992/04/01
    2018/01/01
    2018/02/05 15:00:33

    Contact information

    Administration

    Service

    Website

    E-mail

    Telephone

    Who sets

    The tax rate is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The tax base is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The reliefs are set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    Beneficiary

    • Central authority
    • Regional authority
    • Local authority
    • Social security
    • Others

    Geographical Scope

    SI - Slovenia
    No Yes

    Taxpayers

    Self-employed is a person who carries out any independent activity, such as sole proprietors under the law governing commercial companies, persons with personal labor independently perform artistic or other cultural activity, person who independently perform activities in the field health, social security, science or private veterinary activities, persons engaged a lawyer or notary activity, persons carrying on of a religious service
    Self-employed, Employment service of Slovenia, unemployed

    Coverage

    Self-employed pay social security contributions for :

    • Pension
    • Health care
    • Unemployment
    • Child care
    • Work-realted illneseses and/or accidents
    • Educational leave
    • Maternity leave
    • Others:

    Basis of assessment

    Income considered :

    Domestic income
    Worldwide income

    Domestic-source income of non-residents is :

    Subject to Social Security Contributions
    Not subject to Social Security Contributions

    Rate or Amount of the contribution

    Rate/amount for Social Security Contributions paid by self-employed :

    38.2 %

    Capped contributions

    • No cap
    • Cap in % of the tax base :
    • Cap in monetary units :
    25,424.52
    • Multiple caps:

    Surcharge

    • A % of the tax base :
    • A lump-sum amount :
    • A tax surcharge :

    Reduction, Allowances, Credits

    Reduction :

    • No reduction
    • A lump-sum amount
    • A % of the tax base :
    • Based on salary
    • Capped

    Allowances :

    Credits :


    Tax due date

    Payment of Social Security Contributions

    Monthly
    Quarterly
    Annually
    Other

    Tax collector

    General comments

    Economic function

    • Consumption
    • Labour Employed (paid by employers and employees)
    • Labour Non-employed
    • Capital income: corporations
    • Capital income: income of households
    • Capital income: income of self-employed
    • Capital stocks

    Environmental taxes

    • Energy
    • Transport
    • Pollution/resources

    Tax revenue

    d613cs + d613cn
    Year Annual tax revenue (in millions) % of GDP % of total tax revenue -
    2015
    561.1
    1.4438 %
    3.9482 %
    2014
    565.2
    1.5031 %
    4.1239 %
    2013
    610.3
    1.6841 %
    4.5921 %
    2012
    613.5
    1.7006 %
    4.5898 %
    2011
    575.3
    1.5592 %
    4.2491 %
    2010
    541.1
    1.4926 %
    4.0192 %
    2009
    507.6
    1.4035 %
    3.8509 %
    2008
    427
    1.1251 %
    3.0744 %
    2007
    391.9
    1.1149 %
    3.0077 %
    2006
    374.2
    1.1856 %
    3.1494 %
    2005
    350.8
    1.1999 %
    3.1616 %
    2004
    378.5
    1.3646 %
    3.6456 %
    2003
    334.3
    1.271 %
    3.4041 %
    2002
    294
    1.1736 %
    3.1581 %
    2001
    269.4
    1.1588 %
    3.147 %
    2000
    176.8
    0.8064 %
    2.2017 %
    1999
    168.9
    0.7964 %
    2.1359 %
    1998
    167.4
    0.8469 %
    2.2936 %
    1997
    135.1
    0.7379 %
    2.0415 %
    1996
    104.7
    0.6186 %
    1.6613 %
    1995
    79.1
    0.4859 %
    1.2666 %

    Footnotes