Do I have to pay contributions for an afternoon sole trader?
Yes – an afternoon sole trader also pays flat social security contributions, and that regardless of how much (or whether) they do business. The »afternoon sole trader« (popoldanski s.p.) is not a legal term but a colloquial name for a sole trader who is insured on another basis (regular employment, pension) and runs the activity as a secondary occupation. Because they are already covered for health and pension, they do not pay full contributions but flat-rate ones. A stubborn myth is that these come to »about 70 euros«: the amount has risen and for 2026 is no longer that low. For January–March 2026 it totals 110.11 euros (pension 49.15, health 54.53 and a new long-term-care contribution of 6.43 euros), and from April 2026 the pension contribution rises to 52.05 euros, so the total is around 113 euros a month. You pay the contributions by the 20th of the month for the previous month, even if you did no business – there is no »dormancy« for a sole trader.
📋 The rules
- An afternoon sole trader pays flat-rate contributions, because they are already covered for health and pension on another basis (employment, pension).
- For January–March 2026 the contributions total 110.11 euros a month: pension 49.15, health 54.53 and long-term care 6.43 euros.
- From April 2026 the pension contribution rises to 52.05 euros, so the total is around 113 euros a month.
- You pay the contributions by the 20th of the month for the previous month, and that even if you did no business – there is no dormancy for a sole trader.
- You write the payment slips yourself (UPN); FURS does not send them, but the amount is visible in the eDavki system.
🔓 Exceptions
- The partial exemption from the pension contribution at first registration applies to a full sole trader (insured as self-employed), not to an afternoon sole trader, who is insured elsewhere.
- If the sole trader was open for 15 days or fewer in the month, you pay half of the flat contributions for that month.
- Besides contributions, income tax on income from activity arises (on actual or standardised costs); this is a separate obligation from the flat contributions.
⚠️ Penalties & fines
Because the contributions are not tied to turnover, the most common mistake is not paying »because I earned nothing«. That is false: the obligation runs the whole time the sole trader is open, since there is no dormancy. Unpaid contributions become a tax debt on which default interest accrues, and FURS collects it by seizing wages, accounts or property. Because you write the payment slips yourself, simply forgetting them can be a trap – FURS does not routinely send reminders. Persistent non-payment and failure to file the tax return are misdemeanours with fines under the Tax Procedure Act. If the volume of work grows so much that it is no longer a »secondary« occupation, an obligation to take out full insurance and higher contributions can arise. Remember that alongside the flat contributions there is also income tax on income from activity: it is calculated on the profit and is separate from the contributions. Anyone dealing in cash must also comply with tax certification of invoices.
📎 Official sources
- FURS · contributions for persons carrying on an activity as a secondary occupation →
- PISRS · Pension and Disability Insurance Act (ZPIZ-2) →
- SPOT · afternoon sole trader and registering an activity →
❓ Frequently asked
How much are the contributions for an afternoon sole trader in 2026?
For January to March 2026 the flat contributions total 110.11 euros a month, namely pension 49.15 euros, health 54.53 euros and long-term care 6.43 euros. From April 2026 the pension contribution rises to 52.05 euros, so the total is around 113 euros a month.
Do I pay contributions even if I earned nothing?
Yes, you pay the flat contributions regardless of turnover and even if you did no business in the month, because there is no dormancy for a sole trader. The obligation applies the whole time the sole trader is open, and you must pay by the 20th of the month for the previous month.
Why are the contributions higher than they used to be?
The amounts of the flat contributions are adjusted every year and have risen in recent years, so the old estimate of »about 70 euros« no longer holds. In 2026 they were also joined by a new long-term-care contribution of 6.43 euros a month.
Is there an exemption from contributions when starting an afternoon sole trader?
The partial exemption from the pension contribution at first registration is meant for a full sole trader who is insured as self-employed. For an afternoon sole trader, who is insured elsewhere, this exemption generally does not apply, and they pay the flat contributions.
Do I pay tax on top of the contributions?
Yes, alongside the flat contributions there is also income tax on income from activity, calculated on the profit using actual or standardised costs. Contributions and income tax are separate obligations, and you must file the income-from-activity return with FURS.
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