Dear Sir or Madam.
At the VEM point we have detected an administrative obstacle related to the INSURANCE, which imposes an obligation on employers who conclude a contract with the Employment Service for a work test of an unemployed person.
It is clear from the invitation to tender that during the period of the work test, persons must be compulsorily insured against disability and death resulting from an injury at work, and that the employer is liable for the contributions.
The VEM point notes that there is no corresponding INSURANCE BASIS for the work test (form M12) for the above mentioned insurance arrangement, in accordance with the contract binding the employer. According to the instructions of the Health Insurance Institute, unemployed persons are not insured during the work test, which is not in accordance with the contract.
The employer pays a flat-rate amount for each person covered by the insurance and who is on probation during the calendar month, as laid down in the Decision on the determination of contributions for special insurance cases (Official Journal of the Republic of Slovenia, No 21/16). On Form REK-2 withholding tax return for income other than employment income under ZDoh-2, the employer shall enter the amount of the contribution under item III Social security contributions, 221 Pension and invalidity insurance contributions to be borne by the employer. The employer's cost is € 6,45.
Please address, remove the obstacle and provide feedback as soon as possible.