Part-Time s.p. vs. Full-Time s.p.: Which Form is Right for You?

Thinking about registering as a sole proprietor (s.p.), but not sure whether to choose a part-time or a full-time s.p.? This decision isn't just a formality – it affects the amount of your monthly contributions, the scope of your rights, tax treatment, and even whether you can carry out the activity at all alongside regular employment.

Basics

What is a part-time s.p.?

A part-time s.p. (also called a "dopolnilni or popoldanski s.p." / supplementary sole proprietorship) is intended for people who are already socially insured on another basis – most commonly people who are regularly employed full-time (40 hours a week), and in some cases also students with student status or retirees. Since your basic pension and health insurance is already arranged through your employment, as a part-time s.p. you pay only reduced, flat-rate contributions.

What is a full-time s.p.?

A full-time s.p. (also called a "redni s.p." / regular sole proprietorship) is intended for people who carry out the activity as their sole or primary occupation. Since you have no other source of mandatory social insurance, as a full-time s.p. you must pay full contributions for pension, disability, and health insurance – regardless of whether you make a profit or a loss in a given month.

Main differences between the two forms:

Amount of contributions
Basis for social insurance
Tax reliefs
Access conditions
Thresholds for flat-rate ("normirani") taxation
Progressive taxation of flat-rate taxpayers

Amount of contributions

The biggest practical difference between the two forms is in the monthly social security contributions.

A full-time s.p. pays contributions based on the minimum insurance base, which equals 60% of the average gross salary in Slovenia. In 2026, this amounts to approximately 651.04€ per month (from March 2026), taking into account the average gross salary for 2025 of 2,536.03€ and the minimum insurance base of 60% of that salary, i.e., 1,521.62€.

A part-time s.p. pays only flat-rate contributions, which for January–March 2026 amount to €110.11 per month, and from April 2026, €113.01. The flat rate consists of the pension and disability insurance (PIZ) contribution, health insurance contribution, and long-term care contribution, and must be paid regardless of the amount of income from the activity – even if you don't issue a single invoice in a given month.

This means the difference in monthly costs between the two forms can amount to several hundred euros.

Relief for new full-time s.p.

If you're opening an s.p. for the first time, an important exception applies: entrepreneurs opening an s.p. for the first time can benefit from a partial exemption from paying pension and disability insurance contributions during the first two years of business.

This relief applies exclusively to full-time s.p.-s, not to part-time s.p.-s. This is an important factor that can significantly reduce the difference during the first two years of business.

Conditions for a part-time s.p.

Part-time status is not available to everyone.

The key conditions are:

If you are not employed full-time (40 hours a week), you do not meet the conditions for a part-time s.p. and would have to pay full contributions.
During the tax year, you must reach at least 75% of the annual insurance-hours fund from self-employment, whereby the cutoff dates vary depending on the calendar.
The activity you carry out as a part-time s.p. must not compete with your employer and must not interfere with the performance of your regular job.
Depending on the employment contract, carrying out an activity similar to that of your employer often requires the employer's consent.

What applies to flat-rate ("normirani") taxation?

For entry into the flat-rate expense system in 2026, the following income thresholds from the previous year apply:

120,000€ – if you were a regular (full-time) s.p. in both years, fully insured for at least 9 months.
50,000€ – if you were a part-time s.p. in both years.
85,000€ – if you were a regular s.p. one year and a part-time s.p. the other year.

If the average income over two consecutive years exceeds the applicable threshold, you must exit the flat-rate expense system.

Important update for 2026: with the Act on the Right to a Winter Bonus and the Reform of Determining the Tax Base Using Flat-Rate Expenses (ZPZR), adopted in November 2025, both part-time and full-time flat-rate s.p.-s are now taxed on a progressive scale, ending the single 20% tax rate for everyone.

Flat-rate expenses are now recognized as follows: 80% of flat-rate expenses on income up to 60,000€, and above that amount, additional expenses are no longer recognized (0%). This means that for income up to 60,000€, the tax base is 20% of income (the effective tax rate remains around 4%), while for income above this threshold, the tax base increases rapidly.

The progressive tax scale then differs depending on whether you meet the condition of at least nine months of full insurance:

For a full-time s.p. (insured for at least 9 months): 20% up to a tax base of 72,000€, 35% on the portion above that amount.
For a part-time s.p. (does not meet the full-insurance condition): 20% up to a tax base of 33,000€, 35% on the portion above that amount.

Example: a full-time flat-rate s.p. with income of 130,000€ in 2026 has 48,000€ in recognized flat-rate expenses (80% of the first 60,000€), so the tax base is 82,000€. Of this, 72,000€ is taxed at the 20% rate (14,400€), and the remaining 10,000€ at the 35% rate (3,500€) – a total of 17,900€ in income tax.

IMPORTANT: A new law on the horizon could change these thresholds

On May 11, 2026, the National Assembly adopted the Act on Intervention Measures for the Development of Slovenia (ZIURS), which – if and when it enters into force – would once again change the flat-rate taxpayer system. Among the proposed changes are:

raising the exit threshold for part-time flat-rate taxpayers from 50,000€ to 70,000€ in annual income,
shortening the full-insurance condition from 75% of the annual hours fund (roughly equivalent to 9 months) to just 5 months, or 41% of the hours fund,
a milder, progressive scale of flat-rate expenses within the new thresholds.

Due to a submitted referendum petition and a constitutionality review before the Constitutional Court, the law has not yet been published in the Official Gazette and therefore does not (yet) apply – until it potentially takes effect, the rules described above remain in force. Since the flat-rate taxpayer system has already changed multiple times in 2026, we recommend checking the latest status with FURS or your accountant before making significant business decisions.

Summary

When to choose a part-time s.p.?

A part-time s.p. is a sensible choice if:

you have full-time regular employment and want an additional, legal activity alongside it,
you work in a service activity with low expenses,
you want to test a business idea before committing full-time to it,
your expected annual income from the activity does not exceed the flat-rate taxpayer threshold (50,000€).

When to choose a full-time s.p.?

A full-time s.p. is the more suitable choice if:

the activity represents your main or sole source of income,
you expect your annual income to exceed 50,000€ or approach 120,000€,
you want to take advantage of the relief for new entrepreneurs in the first two years of business,
you are prepared to take on greater financial risk in exchange for full business freedom.