In August 2026 the Slovenian Financial Administration published the official guidelines and contribution bases for social security payments due by employers and employees for the month of August. The announcement outlines the statutory contribution rates applicable to gross earnings including pension disability and health insurance components as well as the maximum and minimum contribution thresholds adjusted annually in line with collective bargaining agreements and inflation indices. Employers are required to calculate withholdings accurately remit contributions by the 20th day of the following month and submit electronic reports through the FURS digital portal. The guidance also details exemption criteria for specific employee categories and the procedures for correcting previously submitted declarations.
Key Takeaways
- Updated Contribution Bases and Rates The 2026 adjustment introduces revised gross earning thresholds and percentage rates for pension disability and health insurance affecting the net contribution amount for both employers and employees.
- Electronic Filing and Payment Deadline All social security contributions must be calculated withheld and remitted by the 20th calendar day after the month-end with submissions conducted exclusively through the FURS online system to ensure timely processing.
- Exemption and Correction Procedures Specific categories of employees such as those on unpaid leave or part-time schemes under certain conditions may qualify for reduced contributions with correction mechanisms available for previously filed declarations within a 12-month review window.
Disclaimer:This article is compiled and summarized based on publicly available information and is for general information and academic exchange purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. For tax planning, please consult a qualified professional tax advisor or legal counsel.
Source: Read Original Announcement