As a self-employed person, you pay your own social security contributions. You have to pay them by the 20th of the month for the previous month. What are the current amounts?

The bureaucracy of paying your contributions is usually taken care of by an accountant, but you can also take care of your contributions using miniMAX online accounting.

Social security contributions for the self-employed.

These are the social security contributions of self-employed workers. From 2017 onwards, the data for the return is automatically created in eDavki.

In accordance with Article 4 of the Social Security Act, the following contributions are payable:

contribution to compulsory pension and invalidity insurance,

the contribution for compulsory health insurance,

the contribution for parental care,

and the employment contribution.

Social security contributions must be paid by the 20th of the month for the previous month.

If the sole proprietor employs workers, he/she, as an employer, must calculate and pay the employee contributions within the time limits and in the manner prescribed for the income tax advance on income subject to social security contributions pursuant to Article 335(2) of the Income Tax Act-1.

Private individuals pay their social security contribution liabilities into suspense accounts in accordance with the Regulation on sub-accounts and the method of payment of compulsory levies and other public revenue of the Republic of Slovenia (Official Gazette of the RS, No 141/04).

Minimum social security contributions:

Total contributions for pension and invalidity insurance 24,35 %  – 324,48 EUR

Total health insurance contributions 13,45 % –  EUR 214,23

Total contributions for parental care 0,20 % – EUR 2,66

Total employment contributions 0,20 % – EUR 2,67

Total contributions 38,20 % – EUR 544,04

Maximum social security contributions:

Total contributions for pension and invalidity insurance 24.35 % – EUR 1,892.81

Total health insurance contributions 13.45 % – EUR 1,080.51

Total contributions for parental care 0.20 % – EUR 15.54

Total employment contributions 0.20 % – EUR 15.54

Total contributions 38,20 % – EUR 3.004,40

Source of  figures: Fu.gov.si

Partial exemption from contributions for young entrepreneurs.

As of 1 July 2013, it is possible to claim a partial exemption from pension and invalidity insurance contributions when registering for the first time in the business register.

The partial exemption is intended to reduce the burden on self-employed persons when they start their business and to promote entrepreneurship.

Persons who are compulsorily insured for pensions and invalidity insurance as self-employed are:

  • exempted from paying a contribution to pension and invalidity insurance (PIP) of 50 % of the amount of the contribution during the first 12 months of their business activity after the first entry in the business register or in another register.
  • exempted from the insured person’s contribution and from the employer’s contribution for the following 12 months at a rate of 30 % of the amount of the contribution.

Contributions for student self-employed workers.

For some years now, the so-called student s.p. no longer exists, the contribution rate for students is the same as the contribution rate for a full self-employed workers.

Contributions for a sole proprietorship during maternity leave.

Self-employed workers do not have to pay contributions during maternity leave, as these are paid by the State from the budget.

They are also entitled to maternity pay for the duration of their maternity leave. The basis for calculating the maternity allowance is the average base on which parental contributions were calculated in the 12 months preceding the first application for maternity leave.

For the first 105 days, the maternity allowance is 100% of the base. The base for each type of allowance is the average base on which parental care contributions have been calculated over the 12 months. In this case, the base on which contributions were calculated in the month preceding the month in which the first application for leave was made shall be taken as the base in the last month. For the following 260 days, the entrepreneur shall receive parental allowance at the rate of 90% of the above-mentioned base. However, this allowance may not be less than 55% of the minimum wage on 31.12.2006, as laid down by the ZUTPG (i.e. net €252.04).

Social security contributions for the self-employed – part-time self-employed workers.

Part-time self-employed is not a legal or statutory term. It is a colloquial term for a self-employed person who carries out a supplementary activity and who does not pay his/her own social security contributions but is insured under another title.

Part-time self-employed worker pays a flat-rate monthly contribution as compensation for carrying out the activity.