Area: Finance
Competent authority: MDDSZ
EZU URL: .nan
Initiative ID: 60
Initiative accepted and completed: '2013-01-17'
Initiative classified in EZU: .nan
Initiative forwarded in response: '2012-11-07'
Initiative published: '2012-11-07'
Initiative submitted: '2012-11-06'
Response from the competent authority: The Ministry of Finance has received a proposal
  for the removal of administrative obstacles, No 60 of 7.11.2012, in which the applicant
  proposes that "The reporting of a person on maternity leave (childcare) who is otherwise
  self-employed should be abolished. Until now, it has had to be arranged on the eTaxes
  system on a monthly basis (i.e. the mother had to submit a form a week after giving
  birth, where she then ticked each month that her insurance was covered by the State).".
  The Ministry of Finance replies that the proposal cannot be implemented without
  amending the rules governing the compulsory insurance of the self-employed and determining
  the data provider for the register of insured persons and the rules governing the
  calculation and payment of social security contributions. In addition to the amendment
  of the above-mentioned regulations, the proposal cannot be implemented without a
  major investment in the overhaul of the information systems for the transmission
  of data between the tax authority, the ministry paying the benefit and the register
  kept by the Pension and Disability Insurance Institute, and an investment in the
  overhaul of the tax authority's back-office systems. However, there are doubts about
  the advisability of the necessary changes to the regulations or of any investment
  in the overhaul of the IT system, given the small proportion of persons who would
  benefit from such a removal of administrative barriers According to the Tax Administration
  of the Republic of Slovenia (hereinafter referred to as the DURS), the number of
  contribution forms for the self-employed for the month of September 2012 is 60 for
  the calculation of contributions for self-employed private persons (OPSVZ).889 forms,
  of which 804 forms with information on parental leave and 8 369 forms, of which
  67 forms with information on parental leave. The following explains the legal arrangements
  and the method of calculating contributions for the self-employed. Self-employed
  persons are themselves liable for the calculation and payment of social security
  contributions, in accordance with the applicable rules governing compulsory insurance
  of self-employed persons and the calculation and payment of social security contributions.
  During the period of parental leave or childcare leave, the compulsory insurance
  of a self-employed person is not interrupted, as provided for in Article 32, second
  indent, of the Pension and Disability Insurance Act - ZPIZ-1 (Official Gazette of
  the Republic of Slovenia No 109/06-UPB4, as amended) and Article 24 of the Pension
  and Disability Insurance Act - ZPIZ 2 (Official Gazette of the Republic of Slovenia
  No 96/12). It follows from the provision of Article 353 of the Tax Procedure Act
  - ZDavP-2 (Official Gazette of the RS, st. 13/11-UPB4, 32/12, 94/12) that this is
  a monthly obligation to calculate contributions, which is valid for the entire duration
  of the compulsory insurance, i.e., also during the period of receipt of the parental
  allowance. The calculation of social security contributions is laid down in the
  Regulation on forms for the calculation of social security contributions (Official
  Gazette of the Republic of Slovenia, St. 138/06, 126/08). The calculation of social
  security contributions for self-employed persons also includes information on hours
  of regular work and information on time off work. All the prescribed data have a
  direct impact on the amount of the social security contribution liability and have
  a significant impact on the calculation of the pension base (according to Article
  41 of the Pension and Disability Insurance Act -ZPIZ-1, the calculation of the pension
  base does not take into account the benefits under the Parenthood Act, but takes
  into account the salary or the base on which the contributions were paid from the
  calendar year prior to the start of the benefit for the period of receipt of the
  benefit). On the basis of the data from the social security contribution statements,
  the DURS keeps the prescribed records of compulsory social security contributions
  and, for self-employed insured persons, in accordance with the provisions of the
  Act on the Register of Pension and Disability Insurance Insured Persons - ZMEPIZ
  (Official Gazette of the Republic of Slovenia, st. 1, item 3.1.2008, as amended),
  the DURS keeps the required records of compulsory social security contributions.
  81/00, 111/07, 25/11) is obliged to provide the Pension and Disability Insurance
  Institution with information on the insurance base, benefits, contributions paid
  and the period of insurance on the M4 form.The self-employed taxable person must
  submit the prescribed social security contribution statement in electronic form
  via the DURS electronic commerce - http//edavki.durs.si, except for the taxable
  person who is insured as a self-employed person on the basis of the ownership of
  a business. Not all data necessary for the performance of the tasks of collecting
  social security contributions are provided to DURS automatically by the competent
  authorities, but are provided by the competent authorities in paper form, such as
  social work centres, and are therefore also not comprehensive and are generally
  only useful in subsequent tax control procedures of the correctness of the submitted
  contribution statements.
Text file: 60.txt
Title: .nan
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=60
