2024-03-01-KPMG_Global-Slovenia_–_Compulsory_Health-Care_Contribution_Introduced_3页_230kb

Summary of Slovenia – Compulsory Health-Care Contribution Introduced

Core Content

On 1 January 2024, Slovenia introduced a new compulsory health-care contribution (Obvezni zdravstveni prispevek - OZP), which replaces the previous voluntary health insurance contribution. This change affects all individuals in employment relationships, including part-time workers, and self-employed individuals. The contribution is a flat-rate payment, set at EUR 35 per month until the first adjustment on 1 March 2025, after which it will be aligned with the annual correction of the average gross salary in Slovenia.

Main Points

• Effective Date: The OZP came into effect on 1 January 2024.
• Nature of the Contribution: It is a mandatory contribution, not voluntary.
• Payment Structure:
  • The contribution is deducted from gross salary by the employer.
  • It is paid together with other social security contributions on the 20th of each month.
  • It reduces the employee's income tax base, leading to a slightly lower monthly income tax advance.
• Applicability:
  • Applies to employees, self-employed individuals, and part-time workers.
  • Applies to individuals with permanent residence in Slovenia, even if employed by foreign employers, provided they are not registered with social security abroad.
  • Does not apply to payments based on subcontracting, royalty, or other non-employment contractual relationships.
• Special Cases:
  • Pensioners have their contribution deducted by the Pension and Disability Insurance Institute of Slovenia.
  • If an individual receives income in multiple instalments, the contribution is deducted from the first instalment.
  • If income is received from multiple employers, the contribution is calculated and deducted by the main employer.

Key Information

• The monthly contribution is EUR 35, adjusted annually on 1 March.
• The impact on net income is direct, as the contribution is withheld from gross salary.
• The income tax base is reduced, which may lead to lower income tax advances.
• Employers of mobile employees should review their payroll policies to ensure compliance with the new contribution rules.
• Pre-departure and on-arrival counselling for mobile employees should include information on the new contribution and social security obligations.
• For questions or clarification, individuals and employers should consult KPMG mobility advisers or the GMS / People Services team in Slovenia.

KPMG Insights

• Employers should adjust their assignment programs to account for the new OZP.
• Counselling sessions should be updated to reflect the new contribution and related social security charges.
• Contact with KPMG professionals is recommended for those unsure about the application of the contribution or obligations.

Legal Basis

The new contribution is based on Zakon o spremembah in dopolnitvah Zakona o zdravstvenem varstvu in zdravstvenem zavarovanju, published in the Uradni list RS, st. 78/23.

Contact Information

For further assistance, contact:

• Primoz Brezovnik
• Tel. +386 4130 3926
• Email: Primoz.Brezovnik@kpmg.si

Disclaimer

The information provided is of a general nature and is not intended to address the specific circumstances of any individual or entity. It is not a substitute for professional advice. KPMG International and its member firms are not liable for any actions taken based on the information provided.