Social security contributions during maternity leave: what stays, what changes

During maternity and parental leave, when a self-employed woman receives compensation, contributions are paid by the state, but only if she is not actually performing the activity.

ZSDP-1 stipulates that the right to compensation ceases if the inspection determines that the person is working under an employment contract or is self-employed during the leave. In this case, the person must return the full amount of compensation with interest.

Therefore, in practice, it is recommended that an entrepreneur, for smooth operations:

• temporarily employ another person,
• appoints a procurator, or
• participates through business/authorship contracts or student work of other persons (not themselves as the bearer of the sp)

Afternoon and maternity leave (short)

If a woman is in a regular employment relationship and also has an afternoon shift:

• maternity benefit received from employment,
• must continue to pay flat-rate contributions for afternoon school,
• Here too, caution is required regarding work performance, because overly active work in the afternoon can raise questions about whether the leave is actually beneficial - practice and opinions are divided here, so it is recommended to consult with the Social Security Office or a legal expert.

Is it worth “raising contributions” before pregnancy?

Yes, a higher insurance base means higher compensation, but:

• the compensation is capped at an upper limit (2.5 times the average salary),
• a higher base also affects other social transfers (e.g. child benefit),
• therefore, it makes sense to make a specific calculation (an accountant or simulators on the FURS/ZSSS portal).

Author: Danijela Uran, RRA Koroška doo – SPOT Consulting Koroška