Slovenia Prepares for July 1 Start of Long-Term Care Contribution

Slovenia’s withholding return was updated May 23 to add a new long-term care contribution that employers and employees must pay starting July 1.

The contribution was introduced by the Long-Term Care Act (Slovenian), originally passed in 2023 but containing different effective dates as late as Dec. 1, 2025, for various provisions. It is modeled on the health insurance contribution, and individuals covered by health insurance are covered by long-term care insurance and are required to pay contributions.

The initial contribution rate is 1% for both employers and employees, according to the act and the Health Insurance Institute of Slovenia (Slovenian). ...