Deregistration from compulsory social security insurance (M‑2 form).

Use the M‑2 form to deregister from compulsory social security insurances if you are a person liable for registration for such insurance (employer, sole trader, company member who is also a manager).

You file deregistration from insurances when the conditions applying to the insurance are no longer met (e.g. termination/cancellation of an employment contract) or when you annul existing insurance.

Existing insurance is annuled if it is subsequently found that the conditions applying to the insurance are not met or that incorrect information was entered in the following sections of the M‑1 form:

• registration number;
• insured person’s EMŠO (personal identification number);
• date of start of insurance;
• insurance basis;
• insured person’s working/insurance hours;
• liable person’s full-time working/insurance hours.

If incorrect information was given, you must, as a person liable for registration for insurance, submit a new registration application for compulsory social security insurance (M‑1) containing the correct information, along with an M‑2 form at the same time.

Using the M‑2 form and with the simultaneous submission of the M‑1 form, you can also make changes to information in the following sections:

• insured person’s EMŠO (personal identification number);
• insurance basis;
• insured person’s working/insurance hours;
• liable person’s full-time working/insurance hours.

Electronically via the SPOT website:

• Mandatory for business entities liable for registration that are registered in the Slovenian Business Register (e.g. company, sole trader, person who independently pursues a professional activity, institute).
• A company member or founder of an institute who is also a manager may also arrange compulsory social security insurances via the SPOT website.

In person at a SPOT point:

• Persons liable to register employees under insurance basis code 001 may also arrange matters at a SPOT point.
• Sole traders on their own behalf and for their employees (code for insurance bases 005 and 013).

In person at the ZZZS or by post to the ZZZS:

• Natural persons (e.g. farmers, members of farm holdings and other persons pursuing agricultural activities in Slovenia as their sole or main occupation).
• A company member or founder of an institute who is also a manager.

The natural person who is liable for registration shall use the electronically formatted M‑2 form (PDF) for the deregistration from insurances. This format allows you to fill it out and print it on your computer, or you can print a blank form and fill it out manually. Please enter the details for the person you are registering for compulsory social security insurance.

Send the completed form by post or submit it in person at any regional unit or branch office of the ZZZS.

• Deregistration from pension and disability insurance, health insurance, parental care insurance and unemployment insurance (M‑2 form)

• Instructions for the completion of an electronic application for the deregistration of persons from compulsory social security insurances (M‑2)
• Instructions for completing the M-2 form – Navodila za izpolnjevanje obrazca M-2 (in Slovene)

The deadline for deregistration from insurance using the M‑2 form is eight days from the day the conditions applying to the insurance are no longer met, or from the day it is established that incorrect information was provided in certain sections of the M-1 form that can only be changed by simultaneously submission of application for deregistration from the insurance and a new application for registration  for insurance.

If an M‑2 form is submitted in order to correct or change information in sections that may be corrected or changed only with the submission of that form and the simultaneous submission of an M‑1 form (registration for compulsory social security insurance), the deadline for withdrawal is eight days from the day the error in any of the sections was established or from the day information in any of the sections was changed.

If you are an employer, you may apply for deregistration from compulsory social security insurances for an employee whose employment contract has been terminated by agreement or by cancelation by the employee, and who fulfils the conditions for being granted entitlement to an old-age or early-retirement pension and has submitted a request for its recognition, up to a maximum of 30 days prior to the termination of employment.

Deregistration from compulsory social security insurances cannot be done via the SPOT website or at a SPOT point if the business entity who is liable for registration has already been deleted from the companies register or the Slovenian Business Register.

As it is also possible to submit an application to deregister up to 30 days prior to the termination date of the insurance, a person liable for registration shall, in such cases, file for deregistration via the SPOT website or at a SPOT point prior to the intended date of deletion from the register. In that case, a note in the form M-2 shall be made that the deregistration is due to deletion, and provide the date of the intended deletion. After deletion from the register, deregistration may only be done by post, or in person at a regional unit or branch of the ZZZS on a paper M‑2 form.

When the conditions applying to insurance under a specific insurance basis code come to an end, the proof that must be enclosed with the application for deregistration and a description of the procedure for completing the form for deregistration from compulsory social security insurances via the SPOT website, are contained in the instructions for completing the M‑2 form – “Navodila za izpolnjevanje obrazca M-2”.