Which employers are not entitled to exemption from payment of social security contributions?

Employers, who do not meet conditions for reimbursement of paid compensation for salaries under the Article 22 of the ZIUEOP, are not exempted from paying social security contributions.

Employer, who is direct or indirect user of State budged of the Republic of Slovenia or of the Municipality budged, and whose share of income from public sources was in year 2019 lower than 70 %, is entitled to exercise reimbursement of compensation for salary only in the amount of the share, which equals to the share of income from non-public sources.

Senior Associate

Žiga Sternad

+386 (0)1 252 80 00 ziga.sternad@senica.si LinkedIn
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