MANDATORY SOCIAL INSURANCE FOR ENTREPRENEURS – SELF-EMPLOYED PERSONS (contributions for self-employed persons will be higher in 2025)

Self-employed people in Slovenia will once again face higher social security contributions in 2025, which will pose an additional financial challenge for many. The increase in contributions is a result of the growth in the average gross salary and the introduction of new mandatory contributions (Mandatory Health Contribution – OPZ, which is higher from 1 March and Long-term Care Contribution, which will have to be paid from 1 July).

Persons with an activity must be included in the compulsory social insurance system. They are included in this insurance when registering their activity at the portal point SPOT. The new insurance base is determined based on the profit achieved, shown in the calculation of advance personal income tax and personal income tax on income from activity, no later than for the month of April.

Persons who are compulsorily insured based on the status of a natural person engaged in independent activity (self-employed persons) pay contributions from the insurance base (Basis for payment and amounts of social security contributions) determined by the regulations on pension and disability insurance.

In accordance with Article 4 of the Social Security Contributions Act (ZPSV), self-employed persons must pay the following contributions:

• contribution for mandatory pension and disability insurance,
• contribution to compulsory health insurance,
• parental care contribution and
• employment contribution.