Slovenia Social Security Contributions Guide
Slovenia's social security system requires combined contributions of 38.2% of gross salary — 22.1% from employees (pension 15.5%, health 6.36%, unemployment 0.2%) and 16.1% from employers (pension 8.85%, health 6.56%, unemployment 0.06%, injury 0.53%, maternity 0.1%). Contributions are capped at a maximum salary ceiling. All amounts in EUR.
Zavod za pokojninsko in invalidsko zavarovanje Slovenije (ZPIZ) and the Health Insurance Institute manage the system. For related guidance, see our Personal Tax Guide → and Pension Guide →.
Contribution Rates
Employee Contributions (22.1%)
- Pension and disability insurance: 15.50%
- Health insurance: 6.36%
- Unemployment insurance: 0.20%
Employer Contributions (16.1%)
- Pension and disability insurance: 8.85%
- Health insurance: 6.56%
- Unemployment insurance: 0.06%
- Injury at work insurance: 0.53%
- Maternity/parental leave: 0.10%
Contribution Ceiling
- Contributions are calculated on gross salary up to a maximum annual ceiling (set annually by the government, approximately 5 times the average salary).
- Income above the ceiling is not subject to social contributions.
- The ceiling is adjusted annually based on average wage growth.
Self-Employed Persons
- Self-employed individuals pay both employee and employer portions, totaling 38.2% of their assessed contribution base.
- The minimum contribution base is set at 60% of the average Slovenian salary.
- Reduced rates may apply for first-time entrepreneurs and low-income earners.
Reporting & Payment
- Employers must register employees with ZPIZ and the Health Insurance Institute within 8 days of commencement.
- Contributions are reported and paid monthly via the e-Davki FURS portal, typically by the 15th of the following month.
- Late payment penalties and interest apply for non-compliance.