According to official data from the Financial Administration of the Republic of Slovenia and based on data published by the Statistical Office of the Republic of Slovenia, the average gross salary for October 2017 was EUR 1,621.46, which means that the basis for the contributions for SP’s will be 972,88 Euros, instead of current 919,10 Euros.
The Slovenian media report that there will be changes in the payment of contributions with regard to the lowest insurance base for social security contributions for the self-employed. The base is determined on the basis of the profit achieved in the previous year. Since 2015, contributions have been paid as a percentage of the average salary in Slovenia, increasing by 2% each year, and this year the level reaches 60% of this.
This means that the contributions for pension and disability insurance will amount to EUR 236.90 Euros instead of EUR 223.80 in 2017, health insurance contributions to EUR 130.85 instead of EUR 127.88, and contributions for parental care and employment a total of EUR 3.89 instead of EUR 3.68 The total amount of social security contributions paid will thus increase by EUR 16.28 compared to the amount for 2017.
FURS will also compile a statement of contributions for people who have afternoon SPs, persons who perform supplementary activity on farms and are not insured at the same address, and for those who rent out rooms for up to five months per year.
Last month the Financial Administration of the Republic of Slovenia published the income tax scales for 2018, stating that the calculation of the amount of the total general relief which depends on income will also be changed, and the relief for pupils and students will increase to EUR 3,302.70, up by EUR 825.67 compared to 2017.