Social security contributions for self-employed persons in 2026

Social security contributions are a mandatory monthly benefit for every self-employed person in Slovenia. They ensure that entrepreneurs:

• Compulsory health insurance, including:
  * The amount of the OZP in the amount of EUR 37.17 from 1.3.2025
  * Contribution for DO (2%) from 1. 7. 2025
• Mandatory pension and disability insurance.
• Parental care insurance.
• Unemployment insurance.

Below we explain which contributions exist, how they are paid, and what their amount is in different cases of self-employment.

When and how are contributions paid?

Contributions are paid by the 20th of the month for the previous month. Payment of contributions is mandatory every month - payment suspension is not possible, even if the entrepreneur does not operate in a given month. The self-employed can choose one of the following methods:

• FURS consolidated e-invoice (most common practice): FURS prepares a monthly consolidated e-invoice (usually by the 10th of the month), which contains all contributions in one amount. The entrepreneur only confirms the payment in the online bank. This results in the least errors, lower costs, and is the most time-efficient.
• Payment via the eDavki system. In eDavki (view - eKartica), a pre-filled UPN order with a QR code is available, which can be paid via online or mobile banking.
• Payment with four separate UPN orders. Still allowed, but increasingly rare in practice.

How are the contributions determined? Minimum and maximum contributions

Contribution base - contributions are calculated from:

• actual income or
• minimum statutory basis if the income is lower.

Minimum base in 2025

• Average monthly gross salary for 2025: EUR 2,536.03.
• Minimum base for self-employed: 60% of the average salary, EUR 1,521.62.

The maximum contribution base - in accordance with ZPIZ-2 - is a maximum of 3.5 times the average salary, EUR 8,876.11.

New entrepreneurs: Partial exemption from pension and disability insurance contributions (PIZ)

Upon first entry in the Business Register of Slovenia, the self-employed person is entitled to a partial exemption from PIZ contributions:

• 1st year of operation: 50% exemption from PIZ,
• 2nd year of operation: 30% PIZ exemption,
• 3rd year and beyond: no exemptions.

The exemption from PIZ contributions applies only when the sp is first opened, it is applied automatically, the difference up to the full amount is covered by the state and is fully included in the pension period.

Contributions for "afternoon job" or side job

An afternoon SP is a person who is already insured under another title (e.g. employment) and carries out the activity as a sideline. He does not pay full contributions, but rather flat-rate contributions, namely:

• flat-rate contribution for PIZ,
• flat-rate contribution for health insurance,
• contribution for work-related injuries

If insurance under another title ceases, the entrepreneur must immediately switch to paying full contributions. The lump sum increased by 7.7% in 2026.

Contributions for student welfare

The term student s. p . is not official. A student can open a sp, but does not have any special relief on contributions. The decision requires thorough financial consideration. By opening a sp:

• becomes self-employed and pays the same contributions as a regular employee,
• can maintain student status for education,
• as a rule, they lose most student benefits (student work, subsidies, scholarships).

Contributions during maternity leave

During maternity or parental leave:

• the self-employed person does not pay contributions from her own funds,
• contributions are fully covered by the state from the budget,
• insurance and pension period run smoothly.

This applies to all types of contributions (PIZ, health insurance, parental care and employment).

We will also mention the payment of an advance payment for activities in a limited liability company. Entrepreneurs perceive the latter as the payment of contributions. An advance payment is not a contribution.

Advance payment for activities at the company

An advance payment for activities in a limited liability company is a prepayment of income tax that an entrepreneur pays during the year based on estimated or past profits. The amount is determined by the Federal Tax Service and is paid monthly or quarterly. At the end of the year, a settlement is made during the annual accounting - if too much was paid, a refund follows, if too little, the difference must be paid.

Help from a family member

Family member assistance means that a family member (e.g. spouse, parent, child) can assist a sp in carrying out an activity, without a concluded employment relationship, if the assistance is occasional and unpaid. Such assistance must be reported to the ZZZS (form M12), and contributions are paid to a limited extent by the sp holder.

Contribution payment amounts are valid for the months of January, February, March 2026.

From April to November 2026, the contribution values ​​will be different - higher.

Real-time monitoring of the amount of contributions at the e-link: www.fu.gov.si

Author: Danijela Uran, RRA Koroška doo