Contributions are the largest fixed cost of every full-time s.p. – you pay them every month, regardless of how much you earned. That is why it is good to know before opening how much they are, who gets the relief and when the payment deadline is. All amounts in this article apply to 2026; because the bases are adjusted annually, check the current values on the FURS (tax authority) before any important decisions.
What exactly you pay
Social contributions cover four types of insurance: pension and disability (PIZ), health, parental protection and employment. The total contribution rate is a little over 40 % of the insurance base – which depends on your profit in the previous year and is limited on the lower end by the minimum base.
Amounts in 2026
| Status | Monthly contributions (approx.) |
|---|---|
| Full-time s.p. – minimum base | €651.04 (from March 2026) |
| Full-time s.p. – 1st year after first registration (50 % PIZ relief) | around €466 |
| Full-time s.p. – 2nd year after first registration (30 % PIZ relief) | between the two amounts above |
| Part-time s.p. – flat-rate contributions | around €110–113 |
Insurance bases are adjusted every year with the February calculation, or in March, so the amounts change once during the year. If your profit exceeds the minimum base, the contributions rise accordingly.
Relief on first registration
On first entry in the Business Register you are entitled to a 50 % exemption from the PIZ contribution for the first 12 months, and 30 % for the next 12 months. The state covers the difference, and your pension service period accrues in full. The relief is applied automatically and applies only once – on reopening an s.p. it no longer applies.
Part-time s.p.: a flat rate instead of the full base
If you are in full-time employment and run the activity as a secondary occupation, you do not pay contributions on a base, but monthly flat rates (a PIZ flat rate and a health flat rate for injury at work) – in 2026 around €110–113 in total. The flat rate applies regardless of the level of income.
Calculation and payment deadline
The FURS prepares a pre-filled contribution calculation (POPSV) every month, which you check in the eDavki system; payment is generally due by the 20th of the month for the previous month. Late payments accrue interest and quickly lead to enforcement, so set up a standing order or a reminder – this is a bill that must not be late.
Contributions are not a cost without value in return
Contributions give rise to pension service, health cover, benefits and parental leave. Anyone considering a base higher than the minimum is buying a higher pension and higher benefits – which makes sense with stable income, something to discuss with an accountant.
How to reduce contributions? You can’t – but you can reduce costs
With a full-time s.p. you cannot avoid contributions, but you can optimise your other costs. When determining the tax base with actual expenses, the workspace is also a tax-recognised expense – membership at makerSP_CE coworking (from €135 incl. VAT per month on the price list) is significantly more affordable than renting an office, and it comes with a meeting room, printing and a community of entrepreneurs.
Frequently asked questions
Do I pay contributions even in a month with no income?
Yes. Contributions are tied to your insurance status, not to turnover. That is exactly why it is important to know the fixed costs before you open a full-time s.p.
Does a lump-sum taxpayer pay contributions?
Yes. Lump-sum expenses only simplify the income-tax calculation; social contributions apply equally to all sole proprietors.
What happens if I don’t pay contributions?
The debt accrues interest, and the FURS collects it, including through enforcement against your account. In case of serious liquidity problems, apply as soon as possible for instalment repayment or deferral – ignoring it is the most expensive option.
Conclusion
For a full-time s.p. in 2026, count on around €651 in contributions per month (around €466 in the first year with the relief), and a part-time s.p. on a little over €110. Treat them as a fixed cost in the pricing of your services – and check out our article on how to set your hourly rate accordingly.
Reserve your spot at makerSP_CE
Coworking makerSP_CE, Pivovarniška ulica 6, Ljubljana (next to Tivoli Park). Fixed price, no notice period, 24/7 access and free parking.
Web: makerspace.si | Email: rezervacije@makerspace.si | Phone: +386 30 393 405
Related reading
- Flat-Rate or Standard Sole Trader
- Tax-Deductible Expenses for a Sole Trader
- How to Open a Sole Proprietorship (s.p.)