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Novice

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
    employer:

  • for employees employed by employers headquartered in the Republic of Slovenia
  • for persons engaged in community work programmes
  • for employees employed by employers headquartered in the Republic of Slovenia who have been posted abroad and are not insured under the legislation of the country where they work
  • for employees employed by international organisations and institutions, diplomatic and consular posts in the territory of the Republic of Slovenia, if the latter comply with their obligations as employers
  • for employees employed by a foreign employer in the EU or EEC area, where Slovenian legislation applies

2. Insolvency administrator or liquidator:

  • for the employees who remain employed after the insolvency or liquidation operation has started
  • for the employees until the insolvency or liquidation starts

3. Insured persons not in an employment relationship and paying contributions by themselves are:

  • self-employed persons (self-employed entrepreneurs and other own account workers performing a gainful or another activity covered by legislation)
  • company members
  • farmers – heads of agricultural holdings
  • persons employed by international organizations and institutions, diplomatic and consular posts in the territory of the Republic of Slovenia, if the latter comply with their obligations as employers
  • foreigners employed by foreign organizations and institutions in the territory of the Republic of Slovenia, if such an insurance has been laid down by an international agreement
  • members of voluntary pension and disability insurance
  • employees in religious organizations

4. Farmers – carriers of an agricultural activity:

  • for members of agricultural households

5. Social Work Service:

  • for beneficiaries of maternal or parental leave upon employment's termination
  • for other beneficiaries under the regulations on parental protection
  • for home care assistants
  • for persons performing professional fostering

6. Employment Service of Slovenia:

  • for unemployed persons receiving cash benefits,
  • for unemployed persons whose contributions for pension and disability insurance are paid by Pension and Disability Insurance Institute

7. Health Insurance Institute of Slovenia:

  • for beneficiaries of sick leave upon employment's termination

8. Ministry of Defence:

  • for soldiers serving on a voluntary basis
  • for citizens during voluntary civil protection and rescue raining

9. Pension and Disability Insurance Institute of Slovenia:

  • for beneficiaries of disability benefits

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.

Anketa

Kako ste zadovoljni z zavodovimi novimi digitalnimi storitvami "Osebni informativni pokojninski kalkulator" in "Splošni informativni pokojninski kalkulator"?





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