Social security contributions in detail
The employer pays contributions for pension and disability insurance of 8.85%; health insurance of 6.56%; parental protection of 0.10%; unemployment of 0.06%; and occupational accidents and illness of 0.53%. Altogether this amounts to 16.10%.
The employee pays contributions for pension and disability insurance of 15.50%; health insurance of 6.36%; parental protection of 0.10%; and unemployment of 0.14%. Altogether this amounts to 22.10%.
Social contributions are withheld from gross salary on a monthly basis (each month for the previous month). The social contribution rates are set based on the Social Security Contributions Act (Official Gazette no. 5/96, as amended). The minimum basis for calculating social contributions is determined in the following way: in 2019, 56% of the last known average annual salary of employees in Slovenia, calculated per month. In 2020, this rises to 58% and, from 2021 onwards, 60%. There is no cap on social contributions.
Author: Šelih & Partnerji
Date: March 2019
Note: All currency conversions into EUR were made on 1 February 2019, using a mid-market rate.