The social insurance in Slovenia consists of compulsory pension and disability insurance, compulsory health insurance, unemployment insurance and parental insurance. The Financial Administration of the Republic of Slovenia is responsible for collecting social security contributions and is also responsible for supervising the calculation and payment of social security contributions. However, as the system of social insurance in Slovenia is quite complex, the collection of social security contributions and control over their calculation and payment is very difficult, so for greater efficiency it would be necessary to change some legal provisions and improve the operation of inspection services.
Because the compulsory social insurance systems in Slovenia are mainly financed from paid social security contributions and because the demographic structure is increasingly unfavourable, non-payment of social security contributions further exacerbates the difficulty regarding insufficient funding of systems in this regard. Therefore, in this paper I have presented the findings of the (legal) consequences of non-payment of social security contributions in every of four systems of compulsory social insurance.
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