March news

New minimum contribution amounts for 2026

For payments from 1. 3. 2026 to 28 2. 2027 the minimum base for paying contributions is EUR 1,521.62. Pursuant to the fourth paragraph of Article 144 of ZPIZ-2, the minimum monthly base for calculating contributions from salary and salary compensation is 60% of the last known average annual salary of employees in the Republic of Slovenia, recalculated on a monthly basis. For payments from 1 January up to and including 28 February, the average salary from the year before last is used, while for payments from 1 March onwards, the average salary from the previous year is used. The minimum base for calculating social security contributions for persons in employment therefore amounts to EUR 1,521.62, which represents 60% of the average annual salary of employees in the Republic of Slovenia, which for 2025 amounts to EUR 2,536.03.

MINIMUM CONTRIBUTIONS FOR A FULL-TIME SOLE PROPRIETORSHIP (S.P.)

The amount of minimum contributions is determined based on the average gross salary of the previous year. According to SURS data, the average monthly gross salary for 2025 was EUR 2,536.03. Compared to 2024, it was nominally higher by 5.9% and in real terms by 3.4%. The average gross salary in the private sector was higher by 3.9%, and in the public sector by 9.4%. The more pronounced growth in the public sector is partly due to the introduction of the revised pay system as of 1 January 2025. Due to the increase in the average gross salary, the minimum insurance base has also increased and amounts to 60% of the average salary, which for 2026 represents EUR 1,521.62. On this basis, the minimum monthly contributions for a full-time sole proprietor in 2026 are expected to amount to approximately EUR 648.85 (in 2025 they amounted to EUR 614.83). Total contributions include contributions for:

• pension and disability insurance (ZPIZ),
• health insurance (ZZZS),
• parental protection,
• employment,
• long-term care.

The revised amounts usually take effect when calculating contributions for February (payment in March).

RELIEF ON PAYMENT OF CONTRIBUTIONS FOR NEWLY ESTABLISHED SOLE PROPRIETORSHIPS (S.P.)

Sole proprietors who register an s.p. for the first time in the Business Register of Slovenia may claim partial exemption from payment of pension and disability insurance (PIZ) contributions. The relief applies exclusively to a full-time s.p. and does not apply to a part-time (“afternoon”) s.p. or to other types of contributions. In the first year of operation, the PIZ contribution is reduced by 50%, and in the second year of operation by 30%. The estimated total monthly contributions in 2026 will amount to:

• EUR 463.60 for an s.p. in the first year of operation,
• EUR 540.74 for an s.p. in the second year of operation.

After 24 months from the first registration, the right to the relief automatically ceases. Reclaiming it by closing and reopening an s.p. is not possible.

FLAT-RATE CONTRIBUTIONS FOR A PART-TIME (“AFTERNOON”) SOLE PROPRIETORSHIP (S.P.) IN 2026

Sole proprietors who carry out their activity alongside regular employment (part-time/”afternoon” s.p.), will be required to pay higher contributions in 2026. The basis for calculating flat-rate contributions is the average gross salary for October 2025, which amounted to EUR 2,572.07. For January, February, and March 2026, the total flat-rate contributions amount to EUR 110.11 per month. The PIZ contribution typically changes as of 1 April, when a new decision enters into force. At that time, there is usually an additional, smaller increase, and the final amount applies until the end of the calendar year.

Source: FURS – Minimum base for calculating contributions