Glossary

Prispevki za socialno varnost (social security contributions)

This text was generated by AI and has not been reviewed by an editor. Every figure shows its law and source. Confirm the conditions for your case at a consultation before deciding.

In short

Prispevki za socialno varnost are compulsory contributions to pension, health and other social insurance in Slovenia. From the employee's salary: 23.1% of gross salary; the employer pays 17.1% on top of gross salary.

Key figures

Employee social contributions
23.1% of gross salarypension and disability 15.5%, health 6.36%, long-term care 1% (since 1 July 2025), unemployment 0.14%, parental protection 0.1%; the flat mandatory health contribution (OZP) is withheld from pay on topLegal basis: ZPSV; ZDOsk-1 · as of 10 October 2026 · source
Employer social contributions
17.1% on top of gross salarypension and disability 8.85%, health 6.56%, injury at work and occupational disease 0.53%, long-term care 1% (since 1 July 2025), unemployment 0.06%, parental protection 0.1%; before July 2025 the total was 16.1%Legal basis: ZPSV; ZDOsk-1 · as of 10 October 2026 · source
Minimum base for contributions
€1,521.62 a month (1 March 2026 to 28 February 2027)60% of the 2025 average gross salary (€2,536.03); if the salary is lower, contributions are still charged on this amountLegal basis: ZPIZ-2, 144. člen · as of 10 October 2026 · source
Mandatory health contribution (OZP)
€39.36 a month (March 2026 to February 2027)a flat amount, adjusted every 1 March in line with average gross wage growth; for employees the main employer withholds it from pay; children and pupils do not pay. Introduced on 1 January 2024 in place of voluntary supplementary insuranceas of 10 October 2026 · source
Starting work
no later than the 10th day after the permit is delivered in Slovenia, or the 15th day if delivered abroadLegal basis: ZZSDT, 8. člen · as of 10 October 2026 · source
Minimum contribution base for an s.p. in 2026
€1,521.62 a month (60% of the 2025 average annual wage)maximum base: 3.5 times the average wage, €8,876.11 a monthLegal basis: ZPIZ-2, 145. člen · as of 10 October 2026 · source
Minimum s.p. contributions in 2026
€651.04 a month (since 1 March 2026)includes pension and health insurance, the 2% long-term care contribution (payable since 1 July 2025) and the compulsory health contribution (OZP)as of 10 October 2026 · source
Contribution deadline
by the 20th for the previous month; FURS sends a pre-filled calculation via eDavki by the 10thas of 10 October 2026 · source
Insurance of an owner-director
compulsory from the date of entry in the register as member and manager, unless you are insured on another basisLegal basis: ZPIZ-2, 16. člen · as of 10 October 2026 · source
Minimum contribution base for an owner-director in 2026
€2,282.43 a month (90% of the 2025 average annual wage)Legal basis: ZPIZ-2 · as of 10 October 2026 · source

Employee and employer

  • Employee share: 23.1% of gross salary.
  • Employer share: 17.1% on top of gross salary.
  • Minimum base for contributions on a salary: €1,521.62 a month (1 March 2026 to 28 February 2027).
  • Compulsory health contribution (OZP): €39.36 a month (March 2026 to February 2027).
  • A foreigner on a single permit must be insured from the start of work: no later than the 10th day after the permit is delivered in Slovenia, or the 15th day if delivered abroad; otherwise ZRSZ withdraws its consent.

Self-employed (s.p.)

  • Minimum base: €1,521.62 a month (60% of the 2025 average annual wage).
  • Minimum contributions: €651.04 a month (since 1 March 2026).
  • Deadline: by the 20th for the previous month; FURS sends a pre-filled calculation via eDavki by the 10th.

Owner-director of a d.o.o.

  • Insurance: compulsory from the date of entry in the register as member and manager, unless you are insured on another basis.
  • Minimum base: €2,282.43 a month (90% of the 2025 average annual wage).
  • The payment timetable is the same as for an s.p.: FURS sends a pre-filled calculation, and contributions are paid for the previous month.

Frequently asked questions

How much does an s.p. pay in social contributions per month?

At least €651.04 a month (since 1 March 2026). With higher profit the base and the contributions go up.

How much is deducted from a salary in Slovenia for contributions?

Employee share: 23.1% of gross salary. On top of that the employer pays 17.1% on top of gross salary.

Does the owner of a d.o.o. have to pay social contributions?

Yes, if they run the company and are not insured on another basis, such as an employment contract. Minimum base: €2,282.43 a month (90% of the 2025 average annual wage).

This text was generated by AI and has not been reviewed by an editor.

Updated: 10 October 2026

General information, not individual legal advice. Rules and amounts change: confirm the exact conditions for your case at a consultation.

Book a consultationAll terms