Spoštovani,
obveščamo vas, da z 1. julijem 2025 začne veljati nova zakonska obveznost, ki vpliva na obračun plač zaposlenih. Gre za uvedbo novega obveznega socialnega zavarovanja za dolgotrajno oskrbo, ki ga prinaša Zakon o dolgotrajni oskrbi. V nadaljevanju vam posredujemo ključne informacije glede te novosti, ki zadevajo tako delodajalce kot zaposlene.
Zakon o dolgotrajni oskrbi uvaja novo obvezno socialno zavarovanje in prinaša prispevek za dolgotrajno oskrbo. Vključitev v zavarovanje temelji na načelu medgeneracijske solidarnosti in ni odvisna od privolitve.
Namen uvedbe prispevka je vzpostavitev trajnega, stabilnega in solidarnega financiranja sistema dolgotrajne oskrbe v Sloveniji. Prispevek omogoča kritje stroškov oskrbe za vse, ki bodo zaradi starosti, bolezni, poškodbe ali invalidnosti potrebovali pomoč pri osnovnih življenjskih opravilih in storitvah, tako v domačem okolju kot v institucijah. To omogoča dostopnost do storitev dolgotrajne oskrbe vsakomur, ki jih potrebuje.
Zavezanci za plačilo prispevka so:
- delavci v višini enega odstotka bruto plače,
- delodajalci v višini enega odstotka bruto plače,
Obveznost plačila prispevka za obvezno zavarovanje za dolgotrajno oskrbo nastopi 1. julija 2025
Prvič bo prispevek obračunan pri Julijskih plačah.
Prispevek za dolgotrajno oskrbo se plačuje Zavodu za zdravstveno zavarovanje Slovenije v posebno blagajno za dolgotrajno oskrbo. Pobiranje prispevka se izvaja po enakem postopku in na enak način kot pobiranje prispevkov za obvezno zdravstveno zavarovanje. Za zaposlene bo prispevek obračunan avtomatično ob vsakem izplačilu plače, enako kot prispevki za zdravstveno in pokojninsko zavarovanje.
Vir: https://www.gov.si/
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/ EN /
Dear Clients,
We would like to inform you that as of 1 July 2025, a new legal obligation will come into effect, impacting payroll calculations for employees. This concerns the introduction of a new mandatory social insurance for long-term care, as established by the Long-Term Care Act.
Below, we provide key information regarding this change, which affects both employers and employees.
The Long-Term Care Act introduces a new mandatory social insurance and establishes a contribution for long-term care. Enrollment in the insurance is based on the principle of intergenerational solidarity and is not subject to consent.
The purpose of introducing the contribution is to establish permanent, stable, and solidarity-based funding for the long-term care system in Slovenia. The contribution enables coverage of care costs for anyone who, due to age, illness, injury, or disability, needs assistance with basic daily activities and services, both at home and in institutions. This ensures access to long-term care services for everyone who needs them.
The contributors obligated to pay are:
- Employees: 1% of gross salary,
- Employers: 1% of gross salary.
The obligation to pay the contribution for mandatory long-term care insurance begins on 1 July 2025.
The contribution will be calculated for the first time with July salaries.
The contribution for long-term care is paid to the Health Insurance Institute of Slovenia, into a special fund for long-term care. The collection of the contribution is carried out in the same manner as the collection of mandatory health insurance contributions. For employees, the contribution will be automatically calculated with each salary payment, just like health and pension insurance contributions.
Source: https://www.gov.si/