Joining compulsory pension and disability insurance scheme on a voluntary basis

Persons eligible to join compulsory insurance scheme on a voluntary basis

The following may join compulsory pension and disability insurance schemes on a voluntary basis:

(1) persons resident in Slovenia who have reached the age of 15 and who do not qualify to join the insurance scheme on a compulsory basis under the Pension and Disability Insurance Act;

(2) citizens of Slovenia who are employed abroad:

• if they were insured in the territory of Slovenia immediately before departure, or
• they were permanently resident in the territory of Slovenia before their departure and were not insured on a compulsory basis for that period by a foreign insurance provider, or
• they are insured on a compulsory basis but cannot receive those entitlements outside that country;

(3) persons in part-time employment, to cover the difference to full-time employment;

(4) recipients of a survivor’s or widow-er’s pension who are permanently resident in Slovenia, and recipients of an occupational pension until entitlement to a pension under compulsory insurance is granted (regardless of permanent residence);

(5) persons who pursue an agricultural activity and do not qualify to join an insurance scheme on a compulsory basis on the basis of that activity, and fishermen who do not satisfy the income requirement for joining the insurance scheme on a compulsory basis (these persons may also join theinsurance scheme on a voluntary basis to cover the difference to full-time workif they are simultaneously in part-time employment);

(6) transferrers of agricultural holdings who receive annuity benefits for the transfer under agricultural policy measures, unless they are recipients of a pension under compulsory insurance.

Voluntary registration for insurance applies only to pension and disability insurance.

Insured persons are responsible for filing an application for insurance.

Deadline for registering for insurance: as joining the insurance scheme is voluntary and insurance is not compulsory, the date of commencement of the insurance on the application is the day the application was filed, or backdated for a maximum of 30  days from the date the application was filed, if during this period the person was not already compulsorily insured on another basis, unless the law exceptionally provides for the possibility of filing a backdated application regardless of a time limit.

The time limit for applying for a cancellation of insurance is eight days from the day on which the conditions cease to be met. If the conditions are still met and the insured person wishes to opt out of this insurance, the insurance termination date may be no more than eight days before the day the application is filed.

How to file an application: A person liable to file an application files it, along with any cancellation and changes to the insurance application, for all compulsory social insurance schemes in hard-copy form at the Health Insurance Institute of Slovenia.

Payment of contributions

Contribution types and rates for pension and disability insurance:

• insured person’s contribution (at a rate of 15.5 % of the base);
• employer’s contribution (at a rate of 8.85 % of the base).

Person liable to pay contributions

The person liable to pay the insured person’s and employer’s contributions is the insured person.

Basis for the payment of contributions

The basis for the payment of contributions is fixed at an amount at least equal to 60 % of the last known average annual salary of employees in Slovenia, converted into a monthly amount. An exemption only applies to recipients of an occupational pension in Slovenia, for which a lower base is set.

The amounts of the insurance bases and of voluntary pension and disability insurance contributions are published on the Financial Administration of the Republic of Slovenia website.

Forms and deadlines

Since January 2018, the tax authority has compiled a pre-completed calculation of social security contributions, sending it to the liable person electronically via the eDavki (electronic tax) portal by the 10th of the month for the previous month at the latest. If the information contained in the calculation drawn up by the tax authority is incorrect and/or incomplete, or if the tax authority has not uploaded it to the electronic tax system, the liable person must submit the form for social security contributions for persons included in social insurance on a voluntary basis by the 15th of the month for the previous month at the latest.

The calculated contributions must be paid by the 20th day of the month for the previous month at the latest.

More detailed explanations concerning the payment of contributions are published on the Financial Administration of the Republic of Slovenia website. (Note: link to the page prepared by FURS)

NOTE: Persons who have joined the compulsory insurance scheme on a voluntary basis are obliged, for the period for which the application is filed, to comply with all insurance obligations, including the payment of contributions. If contributions are not paid, backdated withdrawal from the insurance scheme is not possible and the Financial Administration of the Republic of Slovenia will commence a procedure to recover the contributions.