A liable person is a legal or natural person who is liable towards certain insured persons regarding their pension and disability insurance (social insurance registration, payment of contributions, and providing information on earnings/insurance bases).
About Liable persons
The Pension and Disability Insurance Institute as the provider of pension and disability insurance requires certain data for the implementation of pension and disability insurance, the latter being used in the establishing of qualification conditions and benefit assessment when an insured event occurs. The records of insured persons and contributors contain data on insurance registration, earnings or insurance bases and contributions paid. Legal entities and natural persons liable for reporting these data and the payment of contributions are called contributors. The law does not prescribe one and the same entity liable for reporting data and the payment of contributions for individual categories of the insured.
Persons liable for registration – legal entities and natural persons who, in accordance with the Act Regulating Insurance Records of Insured Persons and Beneficiaries of Compulsory Pension and Disability Insurance Entitlements (ZMEPIZ-1), apply for registrations in the insurance scheme, deregistrations from the insurance scheme and report changes related to the insurance during one’s insurance membership.
Persons liable for the reporting of insurance bases – legal entities and natural persons who, in accordance with ZMEPIZ-1, report insurance bases, contributions assessed and paid, and insurance periods in line with pension and disability insurance provisions.
Persons liable for the payment of contributions – legal entities and natural persons liable for the payment of contributions into the compulsory pension and disability insurance scheme under the pension and disability insurance provisions.
Persons liable for the registration and deregistration of individual types of insured persons are:
1. A business entity – a legal entity and private employer – a natural person or another
2. Insolvency administrator or liquidator:
3. Insured persons not in an employment relationship and paying contributions by themselves are:
4. Farmers – carriers of an agricultural activity:
5. Social Work Service:
6. Employment Service of Slovenia:
7. Health Insurance Institute of Slovenia:
8. Ministry of Defence:
9. Pension and Disability Insurance Institute of Slovenia:
The persons liable for registration and de-registration of insured persons are generally also liable for contribution payment. This does not apply to the insured home care assistants, whose contributions are paid by a competent municipality, their registration and de-registration is made by a social work service.
Persons liable for the reporting of insurance bases for the insured who do not pay their contributions by themselves are those liable for their registration and deregistration in the insurance scheme.
A person liable for the reporting of insurance bases for the self- employed, company members, farmers, the employed in religious organizations, persons employed by foreign employers, employees employed by employers – natural persons who do not perform a gainful activity, and the voluntary insured in the compulsory insurance is Financial Administration of the Republic of Slovenia.
Pension and Disability Insurance Institute of Slovenia
Kolodvorska ulica 15, Ljubljana
|+386 1 474 51 00
+386 1 432 10 46
|Monday and Tuesday
|8-12 and 13-15
8-12 and 13-17
|Telephone answering machine||+386 1 474 56 92|
|Pension Payments Information||+386 1 474 56 50|