Managing partners

The following are insured as partners on a compulsory basis:

• persons who are partners in companies established in Slovenia (limited liability companies, unlimited companies, limited partnerships),
• shareholders of companies established in Slovenia,
• founders of institutions and
• founders of cooperatives,

who are also managers in these companies, if they are not insured on another basis.

The persons referred to above shall, as a rule, be insured on a full-time insurance basis.

Managing partners may also, due to their managerial capacity, enter into an employment relationship (on the basis of an employment contract) in accordance with the employment relationship regulations applicable in Slovenia. In this case, they are insured on the basis of the employment relationship and are subject to the rules described in the Workers in employment tab.

If foreign (third-country) nationals who require a single or another statutory permit for work are registered as managing partners in Slovenia, they are insured on a compulsory basis from the day they also obtain a valid permit to pursue this activity. Foreign nationals who already held a relevant and valid permit before being entered in the register shall be insured on a compulsory basis on the day their status as managing partner is entered in the register.

Managing partners who became insured after 21 January 2018 join three compulsory social insurance schemes with a single application:

• pension and disability insurance;
• health insurance;
• parental care insurance.

Insured persons are responsible for filing an application for insurance.

How to file an application: a person liable to file an application files it, along with any cancellations and changes to the insurance application, for all compulsory social insurance schemes electronically via the SPOT portal (Slovenska poslovna točka/Slovenian Business Point, an electronic one-stop shop) for enterprises and entrepreneurs.

Deadlines for filing an insurance application:

Managing partners are responsible for filing an application for insurance, which must be done within eight days of the insurance conditions being met. They must file for cancellation of insurance within eight days of the day they no longer meet the conditions for insurance. The same deadline applies to any notification of changes to insured persons’ details during the period in which they are insured.

Payment of contributions

Contribution types and rates for all three compulsory social insurance schemes:

Person liable to pay contributions

• the person liable to pay an insured person’s contribution is the insured person;
• the person liable to pay the employer’s contribution is the insured person, except in the case of receipt of compensations, where the person liable for payment of the employer’s contributions is the office who pays the compensations.

Basis for the calculation and payment of contributions

The basis for the payment of contributions is the insurance base. The insurance base is the insured person’s profit as determined under the Personal Income Tax Act. Profit does not take into account the calculated compulsory social security contributions, or any reduction or increase in the tax base, converted into a monthly amount. Profit is deemed to comprise all earnings received from the performance of managerial duties and work.

After the end of the transitional period, the minimum base will amount to 90 % of the average annual salary of employees in Slovenia, converted into a monthly amount, unless the profit of the managing partner exceeds 90 % of the average annual salary of employees in Slovenia.

The maximum base is 3.5 times the average annual salary of employees in Slovenia, converted into a monthly amount (350 % of the average annual salary of employees in Slovenia converted into a monthly amount).

The forms for calculating and paying contributions are detailed in the Rules on the forms for calculating social security contributions (Note: link to the page prepared by FURS or to a translation of the rules prepared by the Legislation and Legal Service of the National Assembly (ZPS DZ)) pursuant to the tax procedure regulations.

Since January 2017, 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 submits the form for calculating social security contributions for owners of private companies who do not receive salary 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.

Explanations concerning the contributions of managing partners are published on the Financial Administration of the Republic of Slovenia website (Note: link to the page prepared by FURS).