Social security contributions in Slovenia

The social security contribution in Slovenia includes contributions for pension and disability insurance, health insurance, employment and maternity allowances.

A payroll tax is mandatory for all companies paying salaries, and is calculated based on gross salary. Companies also have to pay social security contributions. This is the contribution for pension and disability insurance, health insurance, employment and maternity allowances.

A special tax on income must be paid by legal entities and individuals who perform activities and services that are determined by law (e.g. contracts for work).