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.

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Author: Šelih & Partnerji

Date: March 2019

Note: All currency conversions into EUR were made on 1 February 2019, using a mid-market rate.