SPOT: Mandatory social insurance for entrepreneurs – self-employed persons

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 determined by the regulations on pension and disability insurance.

In accordance with Article 4 of the 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.

All detailed information regarding this can be found at the link:

Mandatory social insurance for self-employed persons

For: SPOT Consulting Koroška
SLOVENIAN BUSINESS CENTER GRADEC doo
Veronika Zupanc, business consultant