{"id":3157,"date":"2026-02-12T13:08:48","date_gmt":"2026-02-12T12:08:48","guid":{"rendered":"https:\/\/xn--k2a-raunovodstvo-x7b.si\/?post_type=novica&#038;p=3157"},"modified":"2026-02-02T13:09:12","modified_gmt":"2026-02-02T12:09:12","slug":"social-security-contributions-for-sole-proprietors-how-an-incorrect-base-impacts-cash-flow","status":"publish","type":"novica","link":"https:\/\/staging.xn--k2a-raunovodstvo-x7b.si\/en\/novica\/social-security-contributions-for-sole-proprietors-how-an-incorrect-base-impacts-cash-flow\/","title":{"rendered":"Social Security Contributions for Sole Proprietors: How an Incorrect Base Impacts Cash Flow"},"content":{"rendered":"<p data-start=\"4831\" data-end=\"5128\">Social security contributions are a major monthly expense for sole proprietors and have a direct impact on liquidity. Contribution amounts are determined based on the previous year\u2019s taxable income, meaning that incorrect data can lead to excessive or insufficient obligations throughout the year.<\/p>\n<h3 data-start=\"5130\" data-end=\"5172\">How are contribution bases determined?<\/h3>\n<p data-start=\"5173\" data-end=\"5211\">Contributions are calculated based on:<\/p>\n<ul data-start=\"5212\" data-end=\"5361\">\n<li data-start=\"5212\" data-end=\"5256\">\n<p data-start=\"5214\" data-end=\"5256\">taxable income from the annual tax return,<\/p>\n<\/li>\n<li data-start=\"5257\" data-end=\"5300\">\n<p data-start=\"5259\" data-end=\"5300\">statutory minimum and maximum thresholds,<\/p>\n<\/li>\n<li data-start=\"5301\" data-end=\"5361\">\n<p data-start=\"5303\" data-end=\"5361\">decisions issued by <span class=\"hover:entity-accent entity-underline inline cursor-pointer align-baseline\"><span class=\"whitespace-normal\">FURS<\/span><\/span>.<\/p>\n<\/li>\n<\/ul>\n<h3 data-start=\"5363\" data-end=\"5397\">Most common issues in practice<\/h3>\n<p data-start=\"5398\" data-end=\"5431\">Sole proprietors frequently face:<\/p>\n<ul data-start=\"5432\" data-end=\"5583\">\n<li data-start=\"5432\" data-end=\"5470\">\n<p data-start=\"5434\" data-end=\"5470\">excessively high contribution bases,<\/p>\n<\/li>\n<li data-start=\"5471\" data-end=\"5499\">\n<p data-start=\"5473\" data-end=\"5499\">incorrect tax return data,<\/p>\n<\/li>\n<li data-start=\"5500\" data-end=\"5549\">\n<p data-start=\"5502\" data-end=\"5549\">missed deadlines for objections or adjustments,<\/p>\n<\/li>\n<li data-start=\"5550\" data-end=\"5583\">\n<p data-start=\"5552\" data-end=\"5583\">unnecessary cash flow pressure.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"5585\" data-end=\"5700\">\u27a1\ufe0f <strong data-start=\"5588\" data-end=\"5609\">Practical advice:<\/strong> Incorrect contribution assessments rarely resolve themselves \u2014 timely action is essential.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Social security contributions are a major monthly expense for sole proprietors and have a direct impact on liquidity. Contribution amounts are determined based on the previous year\u2019s taxable income, meaning that incorrect data can lead to excessive or insufficient obligations throughout the year. How are contribution bases determined? Contributions are calculated based on: taxable income [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"template":"","class_list":["post-3157","novica","type-novica","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Social Security Contributions for Sole Proprietors: How an Incorrect Base Impacts Cash Flow | K2A ra\u010dunovodstvo<\/title>\n<meta name=\"description\" content=\"Social security contributions for sole proprietors are based on taxable income. 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