Obvezni zdravstveni prispevek (OZP)

S 1. januarjem 2024 je začel veljati Zakon o spremembah in dopolnitvah Zakona o zdravstvenem varstvu in zdravstvenem zavarovanju (ZZVZZ-T, Uradni list številka 78/2023), ki uvaja obvezni zdravstveni prispevek (OZP) za vse zaposlene in samozaposlene osebe, ki so zavezane k plačilu prispevkov za socialno varnost, in hkrati ukinja prostovoljno dopolnilno zdravstveno zavarovanje.

Obvezni zdravstveni prispevek se bo obračunaval mesečno, prvič pa bo obračunan za januarske dohodke.

 

Višina obveznega zdravstvenega prispevka se bo usklajevala enkrat letno, in sicer 1. marca z rastjo povprečne bruto plače v Republiki Sloveniji v preteklem letu po podatkih Statističnega urada Republike Slovenije. Za obdobje od januarja 2024 do februarja 2025 znaša 35 EUR mesečno.


Izjeme

Republika Slovenija (MORS) je prednostno zavezanec za plačilo OZP za vojne invalide, vojne veterane, žrtve vojnega nasilja (vojne upravičence), ki so pravico do plačila dopolnilnega zavarovanja (do 31. decembra 2023) oz. plačila OZP (po 1. januarjem 2024) iz proračuna pridobili z odločbo upravne enote.


Več izplačevalcev

Kadar sta v istem mesecu dva izplačevalca dohodka, na primer oseba nastopi materinski/starševski dopust ali ga konča in za del meseca prejme plačo od delodajalca, je potrebno izpolniti posebno izjavo, kdo bo za potrebe obračuna obveznega zdravstvenega prispevka in obračuna akontacije dohodnine glavni in drugi izplačevalec.


Vir: Ministrstvo za delo, družino, socialne zadeve in enake možnosti

Znesek minimalne plače 2024

V skladu z Zakonom o minimalni plači (ZminP) se minimalna plača enkrat letno uskladi najmanj z rastjo cen življenjskih potrebščin. 
Minister za delo, družino, socialne zadeve in enake možnosti  je določil nov znesek minimalne plače, ki tako znaša 1.253,90 EUR bruto. 
(Uradni list RS, št. 13/10, 92/15 in 83/18).


Nov znesek minimalne plače velja za plačilo dela od 1. januarja tekočega leta dalje.

Regres

Delodajalec je dolžan izplačati regres za letni dopust najmanj v višini minimalne plače do 1. julija. 

Zaradi dviga minimalne plače se je letos dvignil tudi minimalni regres, ta znaša 1.253,90 EUR.


Vir: Ministrstvo za delo, družino, socialne zadeve in enake možnosti



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Legislation Changes 2024

Mandatory Health Contribution (OZP)

As of January 1, 2024, the Act Amending the Health Care and Health Insurance Act
(ZZVZZ-T, Official Gazette No. 78/2023) came into effect, introducing mandatory health contribution (“Obvezni Zdravstveni Prispevek” or “OZP”) for all employed and self-employed individuals obligated to pay social security contributions. New mandatory health contribution simultaneously abolishes supplementary health insurance that had voluntary nature.

 The new mandatory health contribution will be calculated monthly, with the first calculation applicable to January 2024 income. 

The amount of the mandatory health contribution will be adjusted annually, specifically on March 1, in line with the growth of the average gross salary in the Republic of Slovenia in the previous year, based on data from the Statistical Office of the Republic of Slovenia. For the period from January 2024 to February 2025, the monthly contribution is set at 35 EUR.


Exceptions

The Republic of Slovenia (Ministry of Defence) is the primary payer of mandatory health contributions (OZP) for war invalids, war veterans, victims of war violence (war beneficiaries) who have obtained the right to receive supplementary insurance payments (until December 31, 2023) or mandatory health contribution payments (after January 1, 2024) from the budget through a decision of the administrative unit.


Multiple payers

When there are two income payers in the same month, for example, when an individual begins or ends maternity/parental leave and receives a salary for part of the month, it is necessary to fulfill a special statement indicating who will be considered the primary and secondary income payer for the purposes of calculating the mandatory health contribution and income tax prepayment.

Source: Ministry of Labor, Family, Social Affairs and Equal Opportunities

 

Amount of Minimum Salary 2024

In accordance with the Minimum Wage Act (ZminP), the minimum salary is adjusted annually, at least in line with the growth of the cost of living. 
The Minister of Labor, Family, Social Affairs and Equal Opportunities has determined a new amount for the minimum salary, currently, it is set at 1,253.90 EUR gross.  (Official Gazette of the Republic of Slovenia, No. 13/10, 92/15, and 83/18).

The new minimum salary amount applies to for work performed from January 1 of the current year onwards.

Annual leave payment

The employer is obligated to pay annual leave payment in an amount at least equal to the minimum salary by July 1st.

Due to the increase in the minimum salary, the minimum annual leave payment has also risen this year, and it amounts to 1,253.90 EUR.

Source: Ministry of Labor, Family, Social Affairs and Equal Opportunities