Minimum basis for calculating social security contributions

12.08.2021

The minimum basis for the calculation of social security contributions for persons in employment, for payments from 1 March 2021 to 31 July 2021 and payments from 1 February 2022 to 28 February 2022 is EUR 1,113.72 (60% average annual salaries of employees in the Republic of Slovenia, calculated per month, which for 2020 amounts to EUR 1,856.20).

Pursuant to Article 28 of the Additional Measures for Mitigating Consequences COVID-19 - ZDUOP Act (Zakon o dodatnih ukrepih za omilitev posledic COVID-19), notwithstanding the fourth paragraph of Article 144 and the second paragraph of Article 152 of ZPIZ-2, the minimum basis for calculating contributions from salary and compensation of salary paid for months from 1 July to 31 December 2021 (payments from 1 August 2021 to 31 January 2022) is determined in the amount of the minimum wage, which for 2021 amounts to EUR 1,024.24.