A part-time sole proprietorship (in Slovenia: popoldanski s.p.) is the most common way to test a business idea while keeping the security of a regular job: you run the activity as a secondary occupation, while your employment continues to provide social security. Let’s look at the conditions, costs and pitfalls worth knowing in advance.
Who can open a part-time s.p.
The condition is that you are insured for full-time work on another basis – most often regular employment for 40 hours a week. Registration works the same as for a full-time s.p. (a SPOT point or the SPOT portal), except that you do not register for compulsory social insurance on the full base, but instead pay flat-rate contributions.
Note: the employer’s consent to open an s.p. is generally not required, but do check your employment contract regarding the non-compete clause – the activity must not compete with your employer without their permission.
Contributions: a flat rate, regardless of earnings
A part-time s.p. pays monthly flat-rate contributions for pension and disability insurance and for health insurance (injury at work and occupational illness). In 2026 the flat rates together amount to around €110–113 per month, and you pay them regardless of whether you earned anything that month. The amounts are adjusted over time, so check the current values on the FURS (tax authority) before opening.
Taxes: income tax as with any s.p.
Income from the activity is taxed with income tax – a part-time s.p. can also choose lump-sum expenses, greatly simplifying operations (no expense bookkeeping; the tax base is calculated automatically). Income thresholds for the lump-sum scheme are lower for a part-time s.p. than for a full-time one, so with higher income check whether you still qualify for the lump-sum scheme.
When a part-time s.p. grows into a full-time one
- Income from the activity approaches or exceeds your salary.
- There is so much work that your regular job suffers – or vice versa.
- Clients expect availability during the day, not just in the evening.
- You want a full pension service period from your own activity.
The transition is simple: a change of insurance basis and registration for social insurance (form M-1). Many people take this step after the first year, once the activity has proven it can sustain itself.
The maths: when a part-time s.p. pays off
With flat-rate contributions of around €110–113 and lump-sum expenses, a part-time s.p. makes sense already at a few hundred euros of monthly turnover. For occasional, one-off work, also consider the alternatives (copyright contract, contract for work, personal supplementary work) – each has its own limits and levies.
Where to work when the day is already full
Part-time entrepreneurs work in the evenings and on weekends – when there is no peace at home. At makerSP_CE, members have 24/7 access with their own keys: you arrive at 6 p.m., when the office empties out, and work in peace. The flexible packages on the price list are tailored precisely to those who do not need a desk every day.
Frequently asked questions
Will my employer find out I have a part-time s.p.?
Registration is public (AJPES), but there is no active notification of the employer. Even so, check your employment contract and internal rules – for a competing activity you need consent.
Do I have to pay the flat rate even in a month with no income?
Yes. Flat-rate contributions are tied to your status, not to turnover. If you do not carry out the activity for a longer period, consider closing it or suspending the activity.
How much can I earn with a part-time s.p.?
There is no upper limit – just watch the thresholds for lump-sum expenses and the VAT threshold (€60,000 of taxable turnover). At higher amounts a full-time s.p. often already pays off.
Conclusion
A part-time s.p. is a low-cost ticket into entrepreneurship: flat-rate contributions, a simple lump-sum scheme and the security of a regular salary. Test your idea, build a client base – and when the numbers confirm it, boldly move to a full-time s.p.
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