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DOLŽNOST PREDLOŽITVE OBRAZCA OPSVZ V ČASU KORIŠČENJA PORODNIŠKEGA DOPUSTA
(12.08.2013)
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text-autospace:none'> <b><span style='font-size:14.0pt;line-height:150%'>DOLŽNOST PREDLOŽITVE OBRAZCA OPSVZ V ČASU KORIŠČENJA PORODNIŠKEGA DOPUSTA</span></b></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:12.0pt;line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:12.0pt;line-height:150%'>Številka: 34/KM/2013</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:12.0pt;line-height:150%'>Datum: 22.07.2013</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:12.0pt;line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <i><span style='font-size:12.0pt;line-height:150%'>Vprašanje – opis problema</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:12.0pt;line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'> <span style='font-size:12.0pt; line-height:150%'>Zavezanka za davek, ki opravlja dejavnost kot samostojna podjetnica posameznica v Sloveniji, je obvezno socialno zavarovana iz naslova dejavnosti, tj. kot samozaposlena oseba na podlagi 15. člena ZPIZ-2, za polni zavarovalni čas 40 ur na teden. Zavezanka je v juniju 2013 nastopila porodniški dopust.</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'> <span style='font-size:12.0pt; line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:12.0pt;line-height:150%'>Glede na to, da bo zavezanka v času koriščenja porodniškega dopusta polno odsotna z dela</span><span style='font-size:12.0pt;line-height:150%'>, a</span><span style='font-size:12.0pt;line-height:150%'>li je za mesece, v katerih bo koristila porodniški dopust, dolžna davčnemu organu predložiti obrazec Obračun prispevkov za socialno varnost za zasebnike –OPSVZ?</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:12.0pt;line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <i><span style= 'font-size:12.0pt;line-height:150%'>Mnenje</span></i></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:12.0pt;line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'> <b><span style='font-size:12.0pt; line-height:150%'>Dolžnost predložitve OPSVZ obstaja tudi v času</span></b> <span style= 'font-size:12.0pt;line-height:150%'>odsotnosti z dela zaradi <b>izrabe porodniškega dopusta</b>.</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:12.0pt;line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'> <b><span style='font-size:12.0pt; line-height:150%'>Okoliščina odsotnosti z dela zaradi izrabe porodniškega dopusta</span></b> <span style='font-size:12.0pt;line-height:150%'><b>se v</b> <b>OPSVZ označi / upošteva v poljih</b>:</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%'> <span style= 'font-size:12.0pt;line-height:150%;font-family: Wingdings'>§<span style='font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;line-height:150%'>»<b>Zadržanost od dela</b>«</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%'> <span style='font-size:12.0pt;line-height:150%'>Vnesti je treba <b>podatek o prvem dnevu zadržanosti</b>, <b>obdobju zadržanosti</b> »od – do«« <b>in razlogu zadržanosti</b>.</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%'> <span style= 'font-size:12.0pt;line-height:150%;font-family: Wingdings'>§<span style='font:7.0pt "Times New Roman"'> </span></span> <b><span style='font-size:12.0pt;line-height:150%'>B.</span></b> <b><span style='font-size:12.0pt;line-height:150%'>OSNOVE ZA OBRAČUN PRISPEVKOV – stolpec »Število ur«</span></b></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%'> <b><span style='font-size:12.0pt;line-height:150%'>Število ur polnega</span></b> <span style= 'font-size:12.0pt;line-height:150%'>mesečnega <b>zavarovalnega časa, za katerega se koristi porodniški dopust, se vpiše v</b></span> <span style= 'font-size:12.0pt;line-height:150%'><b>zap. 140 <i>Zadržanost</i></b> <b><i>od dela - ni v breme zavezanca</i></b>.</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%'> <span style='font-size:12.0pt;line-height:150%'> </span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center;line-height:150%'> <b><span style= 'font-size:12.0pt; line-height:150%'>Obrazložitev</span></b></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:12.0pt;line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%'> <u><span style='font-size:12.0pt;line-height:150%'>1. Pregled ureditve sistema obveznega socialnega zavarovanja in porodniškega dopusta</span></u></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:12.0pt;line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <b><span style='font-size:12.0pt;line-height:150%'>Sistem obveznega socialnega zavarovanja</span></b> <span style= 'font-size:12.0pt; line-height:150%'>v Republiki Sloveniji obsega pokojninsko in invalidsko zavarovanje (<b>PIZ</b>), zdravstveno zavarovanje (<b>ZZ</b>), starševsko varstvo (<b>SV</b>) in zavarovanje za primer brezposelnosti (<b>ZAP</b>).</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:12.0pt;line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <b><span style='font-size:12.0pt;line-height:150%'>PIZ je bil v letu 2012 urejen »na novo« z</span></b> <span style= 'font-size:12.0pt; line-height:150%'>Zakonom o pokojninskem in invalidskem zavarovanju (<b>ZPIZ-2</b>), ki je bil <b>objavljen v Uradnem listu RS, št. 96/12</b> – 14.12.2012 in je <b>začel veljati 1. januarja 2013</b>.</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:12.0pt;line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'> <b><span style='font-size:12.0pt; line-height:150%'>Na podlagi 15. člena</span></b> <span style= 'font-size:12.0pt; line-height:150%'>(samozaposlene osebe)</span> <span style='font-size:12.0pt; line-height:150%'>Zakona o pokojninskem in invalidskem zavarovanju – <b>ZPIZ-2 so se obvezno dolžne zavarovati osebe, ki</b>:</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%;text-autospace:none'> <span style= 'font-size:12.0pt;line-height: 150%;font-family:Wingdings'>§<span style='font:7.0pt "Times New Roman"'> </span></span> <b><span style='font-size:12.0pt;line-height:150%'>v Republiki Sloveniji samostojno opravljajo pridobitno ali drugo dovoljeno dejavnost</span></b><span style= 'font-size:12.0pt;line-height:150%'>;</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%;text-autospace:none'> <span style= 'font-size:12.0pt;line-height: 150%;font-family:Wingdings'>§<span style='font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;line-height:150%'>so v tujini vpisane v ustrezni register za opravljanje samostojne dejavnosti in se zanje v skladu s predpisi EU uporablja zakonodaja Republike Slovenije.</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:12.0pt;line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'> <b><span style='font-size:12.0pt; line-height:150%'>SV ureja</span></b> <span style= 'font-size:12.0pt;line-height: 150%'>Zakon o starševskih in družinskih prejemkih – <b>ZSDP</b>. <b>Vrste pravic po ZSDP</b> so (2. člen ZSDP):</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%;text-autospace:none'> <span style= 'font-size:12.0pt;line-height: 150%;font-family:Wingdings'>§<span style='font:7.0pt "Times New Roman"'> </span></span> <b><span style='font-size:12.0pt;line-height:150%'>pravice iz naslova zavarovanja za starševsko varstvo;</span></b> <span style= 'font-size: 12.0pt;line-height:150%'>in</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%;text-autospace:none'> <span style= 'font-size:12.0pt;line-height: 150%;font-family:Wingdings'>§<span style='font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;line-height:150%'>pravice do družinskih prejemkov.</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'> <span style='font-size:12.0pt; line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'> <b><span style='font-size:12.0pt; line-height:150%'>Ena od pravic iz naslova SV je pravica do starševskega dopusta</span></b><span style='font-size:12.0pt;line-height:150%'>, ki se deli na naslednje <b>vrste</b> (13. člen ZSDP):</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%;text-autospace:none'> <span style='font-size:12.0pt;line-height: 150%'>1.<span style= 'font:7.0pt "Times New Roman"'> </span></span> <b><span style='font-size:12.0pt;line-height:150%'>porodniški dopust</span></b><span style= 'font-size:12.0pt;line-height:150%'>;</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%;text-autospace:none'> <span style='font-size:12.0pt;line-height: 150%'>2.<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;line-height:150%'>očetovski dopust;</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%;text-autospace:none'> <span style='font-size:12.0pt;line-height: 150%'>3.<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;line-height:150%'>dopust za nego in varstvo otroka;</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%;text-autospace:none'> <span style='font-size:12.0pt;line-height: 150%'>4.<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;line-height:150%'>posvojiteljski dopust.</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'> <span style='font-size:12.0pt; line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'> <b><span style= 'font-size:12.0pt; line-height:150%'>Starši</span></b> <span style= 'font-size:12.0pt;line-height: 150%'>ali druge osebe <b>imajo pravico do starševskega dopusta, če so zavarovanci</b> <b>po ZSDP</b> (14. člen ZSDP). <b>Zavarovanci po ZSDP</b> <b>so</b> na podlagi 4. točke 6. člena ZSDP <b>tudi osebe, ki na območju</b> Republike <b>Slovenije samostojno opravljajo pridobitno ali poklicno dejavnost kot edini ali glavni poklic</b>.</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'> <span style='font-size:12.0pt; line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'> <span style='font-size:12.0pt; line-height:150%'>ZSDP ureja porodniški dopust v poglavju</span> <i><span style= 'font-size:12.0pt;line-height:150%'>II. PRAVICA DO STARŠEVSKEGA DOPUSTA - 2. Porodniški dopust</span></i><span style= 'font-size:12.0pt;line-height:150%'>v členih 17. do 22., pravico do starševskega nadomestila pa v poglavju <i>III. PRAVICA DO STARŠEVSKEGA NADOMESTILA</i></span> <span style= 'font-size:12.0pt; line-height:150%'>v členih 38 do 45.</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'> <span style='font-size:12.0pt; line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'> <span style='font-size:12.0pt; line-height:150%'>Pojma »starševski dopust« in »starševsko nadomestilo« sta v 3. členu ZSDP opredeljena tako:</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%;text-autospace:none'> <span style= 'font-size:12.0pt;line-height: 150%;font-family:Wingdings'>§<span style='font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;line-height:150%'>»<b>starševski dopust</b> je <b><u>pravica do odsotnosti z dela</u> zaradi poroda</b> oziroma nege in varstva otroka po tem zakonu«;</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%;text-autospace:none'> <span style= 'font-size:12.0pt;line-height: 150%;font-family:Wingdings'>§<span style='font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;line-height:150%'>»<b>starševsko nadomestilo</b> je <b>nadomestilo plače oziroma osebni prejemek, ki izhaja iz zavarovanja za starševsko varstvo</b> po tem zakonu«.</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'> <span style='font-size:12.0pt; line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'> <b><span style='font-size:12.0pt; line-height:150%'>Pravico do porodniškega dopusta ima praviloma</span></b> <span style= 'font-size:12.0pt;line-height:150%'>(<b>samo</b>) <b>mati</b> in sicer v trajanju <b>105 dni</b> (ZDSP 17. člen).<a href="#_edn1" name="_ednref1" title=""><span class= "MsoEndnoteReference"><span class= "MsoEndnoteReference"><span style='font-size:12.0pt;font-family:Arial'>[1]</span></span></span></a> <b>Način izrabe porodniškega</b> dopusta ureja <b>19. člen ZSDP</b>.</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-autospace: none'> <span style='font-size:12.0pt'> </span></p> <div style= 'border-top:solid windowtext 1.0pt;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:none;padding:1.0pt 0in 1.0pt 0in'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;text-autospace:none;border:none;padding:0in'> <span style= 'font-size: 12.0pt'> <b>Porodniški dopust</b> <b>se izrabi v strnjenem nizu <u>v obliki polne odsotnosti z dela</u></b>.</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;text-autospace:none;border:none;padding:0in'> <span style= 'font-size: 12.0pt'> Mati <b>mora nastopiti porodniški dopust 28 dni pred predvidenim datumom poroda</b>, ki ga določi ginekolog. Če mati ne nastopi porodniškega dopusta v tem roku, neizrabljenega dela porodniškega dopusta ne more izrabiti po otrokovem rojstvu, razen v primeru, če je porod nastopil pred predvidenim datumom.</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;text-autospace:none;border:none;padding:0in'> <span style= 'font-size: 12.0pt'> <b>Če mati na dan poroda še ni nastopila porodniškega dopusta, nastopi porodniški dopust z dnem rojstva otroka</b>.</span></p> </div> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'> <span style='font-size:12.0pt; line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%'> <u><span style='font-size:12.0pt;line-height:150%'>2. Ureditve dolžnosti predložitve OPSVZ</span></u></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;line-height: 150%;text-autospace:none'> <span style='font-size:12.0pt;line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'> <b><span style='font-size:12.0pt; line-height:150%'>Postopek obračunavanja</span></b> <span style= 'font-size:12.0pt; line-height:150%'>in plačevanja <b>prispevkov samozaposlenih oseb ureja ZDavP-2</b> <b>v členih 352 in 353</b>, v katerih je med drugim določeno,:</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%;text-autospace:none'> <span style= 'font-size:12.0pt;line-height: 150%;font-family:Wingdings'>§<span style='font:7.0pt "Times New Roman"'> </span></span> <b><span style='font-size:12.0pt;line-height:150%'>prispevke izračunavajo zavezanci</span></b> <span style= 'font-size:12.0pt;line-height: 150%'>za prispevke <b>v obračunu prispevkov</b> za socialno varnost, če ni s tem zakonom drugače določeno;<a href="#_edn2" name="_ednref2" title=""><span class= "MsoEndnoteReference"><span class= "MsoEndnoteReference"><span style='font-size:12.0pt;font-family:Arial'>[2]</span></span></span></a></span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%;text-autospace:none'> <span style= 'font-size:12.0pt;line-height: 150%;font-family:Wingdings'>§<span style='font:7.0pt "Times New Roman"'> </span></span> <b><span style='font-size:12.0pt;line-height:150%'>obliko obračuna prispevkov</span></b><span style= 'font-size:12.0pt;line-height:150%'>za socialno varnost, <b>predpiše minister, pristojen za finance;</b></span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%;text-autospace:none'> <span style= 'font-size:12.0pt;line-height: 150%;font-family:Wingdings'>§<span style='font:7.0pt "Times New Roman"'> </span></span> <b><span style= 'font-size:12.0pt;line-height:150%'>zavezanec</span></b> <span style='font-size:12.0pt;line-height:150%'><b>za prispevke mora</b></span> <b><span style= 'font-size:12.0pt;line-height:150%'>obračun prispevkov</span></b> <span style='font-size:12.0pt;line-height:150%'>za socialno varnost davčnemu organu <b>predložiti in prispevke plačati najpozneje do</b></span> <b><span style= 'font-size:12.0pt; line-height:150%;font-family:ArialMT'>15. dne v mesecu za pretekli mesec</span></b><span style= 'font-size:12.0pt;line-height:150%;font-family:ArialMT'>, če ni z zakonom drugače določeno.</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;line-height: 150%;text-autospace:none'> <span style='font-size:12.0pt;line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'> <b><span style='font-size:12.0pt; line-height:150%'>Oblika in vsebina obračuna prispevkov</span></b> <span style= 'font-size:12.0pt;line-height:150%'>za socialno varnost <b>oseb</b> (<b>zasebnikov</b>) <b>samozaposlenih – t.i. obrazec OPSVZ</b>, <b>je predpisana s <i>Pravilnikom</i></b> <i>o</i></span> <i><span style='font-size:12.0pt;line-height:150%'>obrazcih za obračun prispevkov za socialno varnost</span></i><span style= 'font-size:12.0pt; line-height:150%'>, kateri vsebuje naslednje <b>priloge</b>:</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:14.2pt;margin-bottom:.0001pt;text-indent:-14.2pt;line-height:150%'> <span style= 'font-size:12.0pt;line-height:150%;font-family:Garamond'>−<span style='font:7.0pt "Times New Roman"'> </span></span> <b><span style='font-size:12.0pt;line-height:150%'>Priloga 1 - Obračun</span></b> <span style= 'font-size:12.0pt;line-height:150%'>prispevkov za socialno varnost;</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:14.2pt;margin-bottom:.0001pt;text-indent:-14.2pt;line-height:150%'> <span style= 'font-size:12.0pt;line-height:150%;font-family:Garamond'>−<span style='font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;line-height:150%'>Priloga 2 - Obračun prispevkov za socialno varnost za lastnike zasebnih podjetij, ki nimajo plače;</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:14.2pt;margin-bottom:.0001pt;text-indent:-14.2pt;line-height:150%'> <span style= 'font-size:12.0pt;line-height:150%;font-family:Garamond'>−<span style='font:7.0pt "Times New Roman"'> </span></span> <b><span style='font-size:12.0pt;line-height:150%'>Priloga 2a - Oblika in način posredovanja podatkov</span></b><span style= 'font-size:12.0pt;line-height:150%'>v obračunu prispevkov za socialno varnost.</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'> <span style='font-size:12.0pt; line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <b><span style='font-size:12.0pt;line-height:150%'>Zavezanec je dolžan OPSVZ</span></b><span style= 'font-size:12.0pt;line-height:150%'>davčnemu organu <b>predložiti</b></span> <b><span style= 'font-size:12.0pt; line-height:150%'>v elektronski obliki</span></b> <span style= 'font-size:12.0pt; line-height:150%'><b>po sistemu eDavki</b></span> <span style= 'font-size:12.0pt;line-height:150%'>na spletni naslov: <a href= "http://edavki.durs.si/" target= "_blank">http://edavki.durs.si</a>.</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'> <span style='font-size:12.0pt; line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'> <b><span style='font-size:12.0pt; line-height:150%'>Izraba porodniškega dopusta predstavlja</span></b> <b><span style= 'font-size:12.0pt;line-height:150%'>obliko polne odsotnosti z dela</span></b> <span style= 'font-size:12.0pt;line-height:150%'>(zveza: ZSVDP 19. člen prvi odstavek), <b>vendar ZDavP-2 in <i>Pravilnik</i></b> <i>o</i></span> <i><span style= 'font-size:12.0pt;line-height:150%'>obrazcih za obračun prispevkov za socialno varnost</span></i> <b><u><span style= 'font-size:12.0pt;line-height:150%'>ne</span></u></b> <b><span style='font-size:12.0pt;line-height:150%'>določata nobenih izjem glede dolžnosti predložitve</span></b><span style= 'font-size:12.0pt;line-height:150%'><b>OPSVZ v primeru odsotnosti z dela</b> za polni delovni (zavarovalni) čas. <b>Posledično je zavezanec dolžan OPSV predložiti tudi za mesece, v katerih je odsoten z dela</b>.</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'> <span style='font-size:12.0pt; line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%;text-autospace:none'> <b><span style='font-size:12.0pt; line-height:150%'>V primeru odsotnosti zaradi koriščenja porodniškega dopusta</span></b><span style='font-size:12.0pt;line-height:150%'>, je <b>pri izpolnjevanju OPSVZ treba upoštevati naslednja določila</b> iz <b>Priloge 2 Pravilnika</b>.</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;text-autospace:none'> <span style='font-size:12.0pt'> </span></p> <div align="center"> <table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" style='border-collapse:collapse'> <tr> <td width="57" valign="top" style= 'width:42.55pt;border:solid windowtext 1.0pt; border-bottom:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><b><span style= 'font-size:11.0pt'>090</span></b><a href="#_edn3" name="_ednref3" title=""><span class="MsoEndnoteReference"><span style= 'font-size:11.0pt'><span class="MsoEndnoteReference"><span style= 'font-size:11.0pt;font-family:Arial'>[3]</span></span></span></span></a></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:11.0pt'> </span></p> </td> <td width="548" colspan="2" valign="top" style= 'width:411.1pt;border-top:solid windowtext 1.0pt; border-left:none;border-bottom:none;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><b><span style= 'font-size:11.0pt'>Podatke v polje 090</span></b> <span style= 'font-size:11.0pt'><b>vpisuje zavezanec, ki je bil v mesecu obračuna zadržan od dela po</b> predpisih o zdravstvenem zavarovanju oziroma po <b>predpisih o starševskem varstvu</b>. <b>Za vsako obdobje zadržanosti</b> od dela <b>v mesecu zavezanec vpiše</b>:</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:.25in;margin-bottom:.0001pt;text-indent:-.25in'> <span style='font-size:11.0pt'>-<span style= 'font:7.0pt "Times New Roman"'> </span></span> <b><span style='font-size:11.0pt'>prvi dan zadržanosti</span></b> <span style='font-size:11.0pt'><b>ter obdobje zadržanosti za polni</b> ali krajši <b>delovni čas (od ….do ….) kot to izhaja iz</b> potrdila o upravičeni zadržanosti od dela (Obr. BOL) oziroma iz <b>obvestila o priznanju pravice po starševskem varstvu</b>; <b>v primeru, ko obdobje zadržanosti</b> od dela <b>ni zaključeno v mesecu obračuna, se v polje »do ……« vpiše zadnji dan v mesecu obračuna</b>; <b>v primeru, ko se obdobje zadržanosti</b> od dela <b>ni začelo v mesecu obračuna, se v polje »od …..« vpiše prvi dan v mesecu obračuna</b>;</span></p> </td> </tr> <tr> <td width="57" valign="top" style= 'width:42.55pt;border:solid windowtext 1.0pt; border-top:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:11.0pt'> </span></p> </td> <td width="548" colspan="2" valign="top" style= 'width:411.1pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:.25in;margin-bottom:.0001pt;text-indent:-.25in'> <span style='font-size:11.0pt'>-<span style= 'font:7.0pt "Times New Roman"'> </span></span> <b><span style='font-size:11.0pt'>razlog zadržanosti</span></b> <span style='font-size:11.0pt'>od dela: <b>zavezanec</b> vpiše šifro razloga za primer zadržanosti od dela po zdravstvenih predpisih kot to izhaja iz potrdila o upravičeni zadržanosti od dela (Obr. BOL) <b>oziroma označi razlog za primer zadržanosti od dela po predpisih o starševskem varstvu, in sicer ločeno za čas odsotnosti, ko zavezanec prejema nadomestilo</b> ter za čas odsotnosti brez nadomestila (zavezanec s pravico do očetovskega dopusta brez pravice do očetovskega nadomestila, ki mu Republika Slovenija za ta čas zagotavlja plačilo prispevkov za socialno varnost od minimalne plače – po 40. členu ZSDP)</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:.25in;margin-bottom:.0001pt;text-indent:-.25in'> <span style='font-size:11.0pt'>-<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:11.0pt'>invalidnost: zavezanec vpiše šifro invalidnosti kot to izhaja iz potrdila o upravičeni zadržanosti od dela (Obr. BOL).</span></p> </td> </tr> <tr> <td width="57" valign="top" style= 'width:42.55pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:11.0pt'>[…]</span></p> </td> <td width="548" colspan="2" valign="top" style= 'width:411.1pt;border:none; border-bottom:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:11.0pt'> </span></p> </td> </tr> <tr> <td width="57" valign="top" style= 'width:42.55pt;border:solid windowtext 1.0pt; border-top:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><b><span style= 'font-size:11.0pt'>140</span></b></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:11.0pt'> </span></p> </td> <td width="189" valign="top" style= 'width:141.75pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-autospace: none'> <span style='font-size:11.0pt;color:black'>Zadržanost od dela – ni v breme zavezanca</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:11.0pt'> </span></p> </td> <td width="359" valign="top" style= 'width:269.35pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-autospace: none'> <b><span style='font-size:11.0pt;color:black'>Vpiše se število ur zadržanosti</span></b> <span style= 'font-size:11.0pt;color:black'>od dela, <b>za katere zavezancu ni treba obračunati in plačati prispevkov</b> za socialno varnost <b>zaradi odsotnosti od dela za čas, ko prejema nadomestilo od pristojnih organov – npr.</b> za čas bolezni nad 30 delovnih dni, za <b>čas starševskega dopusta s pravico do nadomestila</b>.</span></p> </td> </tr> <tr> <td width="57" valign="top" style= 'width:42.55pt;border:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:11.0pt'> […]</span></p> </td> <td width="548" colspan="2" valign="top" style= 'width:411.1pt;border:none; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:11.0pt'> </span></p> </td> </tr> </table> </div> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;line-height: 150%'> <span style='font-size:12.0pt;line-height:150%'> </span></p> <div style= 'border:none;border-top:solid windowtext 1.0pt;padding:1.0pt 0in 0in 0in'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;border:none; padding:0in'> <span style='font-size:12.0pt'>ZGLED</span></p> </div> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <b><span style='font-size:12.0pt'> </span></b></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt'>Predpostavke:</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt'> <span style='font-size:12.0pt;font-family:Garamond'>−<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt'>zavezanka je porodniški dopust začela koristiti v ponedeljek 17. junija 2013;</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt'> <span style='font-size:12.0pt;font-family:Garamond'>−<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt'>zavezanka prispevke obračunava od zavarovalne osnove v višini minimalne plače.</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <b><span style='font-size:12.0pt'> </span></b></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <u><span style='font-size:12.0pt'>OPSVZ za mesec junij 2013</span></u></p> <p class="Default"><span style= 'font-family:Arial;color:windowtext'> </span></p> <div align="center"> <table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" width="637" style= 'width:478.0pt;border-collapse:collapse;border:none'> <tr> <td width="164" colspan="2" valign="top" style= 'width:122.75pt;border:solid windowtext 1.0pt; border-right:none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="Default"><b><span style= 'font-size:11.0pt;font-family:Arial'>Zadržanost od dela</span></b></p> </td> <td width="25" colspan="2" valign="top" style= 'width:18.5pt;border-top:solid windowtext 1.0pt; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none; background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="Default"><b><span style= 'font-size:11.0pt;font-family:Arial'> </span></b></p> </td> <td width="93" colspan="2" valign="top" style= 'width:69.65pt;border-top:solid windowtext 1.0pt; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none; background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="Default"><b><span style= 'font-size:11.0pt;font-family:Arial'> </span></b></p> </td> <td width="88" colspan="2" valign="top" style= 'width:66.0pt;border-top:solid windowtext 1.0pt; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none; background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="Default"><b><span style= 'font-size:11.0pt;font-family:Arial'> </span></b></p> </td> <td width="88" colspan="2" valign="top" style= 'width:66.0pt;border-top:solid windowtext 1.0pt; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none; background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="Default"><b><span style= 'font-size:11.0pt;font-family:Arial'> </span></b></p> </td> <td width="95" valign="top" style= 'width:71.55pt;border-top:solid windowtext 1.0pt; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none; background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="Default"><b><span style= 'font-size:11.0pt;font-family:Arial'> </span></b></p> </td> <td width="85" valign="top" style= 'width:63.55pt;border:solid windowtext 1.0pt; border-left:none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="Default"><b><span style= 'font-size:11.0pt;font-family:Arial'> </span></b></p> </td> </tr> <tr> <td width="95" valign="top" style= 'width:71.35pt;border:solid windowtext 1.0pt; border-top:none;padding:0in 5.4pt 0in 5.4pt'> <p class="Default"><b><span style= 'font-size:10.0pt;font-family:Arial'>Prvi dan zadržanosti</span></b></p> </td> <td width="93" colspan="2" valign="top" style= 'width:69.5pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="Default"><b><span style= 'font-size:10.0pt;font-family:Arial'>Zadržanost za polni delovni čas od</span></b></p> </td> <td width="93" colspan="2" valign="top" style= 'width:69.5pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="Default"><b><span style= 'font-size:10.0pt;font-family:Arial'>Zadržanost za polni delovni čas do</span></b></p> </td> <td width="88" colspan="2" valign="top" style= 'width:65.85pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="Default"><span style= 'font-size:10.0pt;font-family:Arial'>Zadržanost za krajši delovni čas od</span></p> </td> <td width="88" colspan="2" valign="top" style= 'width:65.85pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="Default"><span style= 'font-size:10.0pt;font-family:Arial'>Zadržanost za krajši delovni čas do</span></p> </td> <td width="97" colspan="2" valign="top" style= 'width:72.55pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="Default"><b><span style= 'font-size:10.0pt;font-family:Arial'>Razlog zadržanosti</span></b></p> </td> <td width="85" valign="top" style= 'width:63.4pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="Default"><span style= 'font-size:10.0pt;font-family:Arial'>Invalidnost</span></p> </td> </tr> <tr> <td width="95" style= 'width:71.35pt;border:solid windowtext 1.0pt;border-top: none;padding:0in 5.4pt 0in 5.4pt'> <p class="Default" align="center" style='text-align:center'> <b><span style= 'font-size:10.0pt;font-family:Arial;color:windowtext'>17.06</span></b><span style='font-size:10.0pt;font-family:Arial;color:windowtext'>.2013</span></p> </td> <td width="93" colspan="2" style= 'width:69.5pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="Default" align="center" style='text-align:center'> <b><span style= 'font-size:10.0pt;font-family:Arial;color:windowtext'>17.06</span></b><span style='font-size:10.0pt;font-family:Arial;color:windowtext'>.2013</span></p> </td> <td width="93" colspan="2" style= 'width:69.5pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="Default" align="center" style='text-align:center'> <b><span style= 'font-size:10.0pt;font-family:Arial;color:windowtext'>30.06.</span></b><span style='font-size:10.0pt;font-family:Arial;color:windowtext'>2013</span></p> </td> <td width="88" colspan="2" style= 'width:65.85pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="Default" align="center" style='text-align:center'> <span style= 'font-size:10.0pt;font-family:Arial;color:windowtext'> </span></p> </td> <td width="88" colspan="2" style= 'width:65.85pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="Default"><span style= 'font-size:10.0pt;font-family:Arial;color:windowtext'> </span></p> </td> <td width="97" colspan="2" style= 'width:72.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="Default"><b><span style= 'font-size:10.0pt;font-family:Arial; color:windowtext'>30</span></b> <span style= 'font-size:10.0pt;font-family: Arial;color:windowtext'>– odsotnost od dela po predpisih o starševskem varstvu s pravico do nadomestila</span></p> </td> <td width="85" style= 'width:63.4pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt'> <p class="Default"><span style= 'font-size:10.0pt;font-family:Arial;color:windowtext'> </span></p> </td> </tr> <tr height="0"> <td width="95" style='border:none'></td> <td width="68" style='border:none'></td> <td width="24" style='border:none'></td> <td width="1" style='border:none'></td> <td width="92" style='border:none'></td> <td width="1" style='border:none'></td> <td width="87" style='border:none'></td> <td width="1" style='border:none'></td> <td width="87" style='border:none'></td> <td width="1" style='border:none'></td> <td width="96" style='border:none'></td> <td width="85" style='border:none'></td> </tr> </table> </div> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt'> </span></p> <div align="center"> <table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" style='border-collapse:collapse;border:none'> <tr> <td width="605" colspan="4" valign="top" style= 'width:453.65pt;border:solid windowtext 1.0pt; background:#D9D9D9;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:11.0pt'>B. Osnove za obračun prispevkov</span></p> </td> </tr> <tr> <td width="53" valign="top" style= 'width:39.7pt;border:none;border-left:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:11.0pt'> </span></p> </td> <td width="340" valign="top" style= 'width:255.15pt;border:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:11.0pt'> </span></p> </td> <td width="106" valign="top" style= 'width:79.4pt;border:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>ŠTEVILO UR</span></p> </td> <td width="106" valign="top" style= 'width:79.4pt;border:none;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>OSNOVA</span></p> </td> </tr> <tr> <td width="53" valign="top" style= 'width:39.7pt;border:none;border-left:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:11.0pt'>110</span></p> </td> <td width="340" valign="top" style= 'width:255.15pt;border:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:11.0pt'>Mesečna osnova za polni delovni čas</span></p> </td> <td width="106" valign="top" style= 'width:79.4pt;border:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:11.0pt'>160</span></p> </td> <td width="106" valign="top" style= 'width:79.4pt;border:none;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:11.0pt'>783,66</span></p> </td> </tr> <tr> <td width="53" valign="top" style= 'width:39.7pt;border:none;border-left:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:11.0pt'>120</span></p> </td> <td width="340" valign="top" style= 'width:255.15pt;border:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:11.0pt'>Redno delo</span></p> </td> <td width="106" valign="top" style= 'width:79.4pt;border:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:11.0pt'>80 *</span></p> </td> <td width="106" valign="top" style= 'width:79.4pt;border:none;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:11.0pt'>391,83</span></p> </td> </tr> <tr> <td width="53" valign="top" style= 'width:39.7pt;border:none;border-left:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:11.0pt'>130</span></p> </td> <td width="340" valign="top" style= 'width:255.15pt;border:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:11.0pt'>Zadržanost od dela – v breme zavezanca</span></p> </td> <td width="106" valign="top" style= 'width:79.4pt;border:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:11.0pt'>80</span></p> </td> <td width="106" valign="top" style= 'width:79.4pt;border:none;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:11.0pt'> </span></p> </td> </tr> <tr> <td width="53" valign="top" style= 'width:39.7pt;border:none;border-left:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:11.0pt'>140</span></p> </td> <td width="340" valign="top" style= 'width:255.15pt;border:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:11.0pt'>Zadržanost od dela – ni v breme zavezanca</span></p> </td> <td width="106" valign="top" style= 'width:79.4pt;border:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <b><span style= 'font-size:11.0pt;color:#0070C0'> </span></b></p> </td> <td width="106" valign="top" style= 'width:79.4pt;border:none;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <b><span style= 'font-size:11.0pt;color:#0070C0'> </span></b></p> </td> </tr> <tr> <td width="53" valign="top" style= 'width:39.7pt;border:none;border-left:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:11.0pt'>150</span></p> </td> <td width="340" valign="top" style= 'width:255.15pt;border:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:11.0pt'>Očetovski dopust brez pravice do nadomestila</span></p> </td> <td width="106" valign="top" style= 'width:79.4pt;border:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <b><span style= 'font-size:11.0pt;color:#0070C0'> </span></b></p> </td> <td width="106" valign="top" style= 'width:79.4pt;border:none;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <b><span style= 'font-size:11.0pt;color:#0070C0'> </span></b></p> </td> </tr> <tr> <td width="53" valign="top" style= 'width:39.7pt;border:none;border-left:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:11.0pt'>160</span></p> </td> <td width="340" valign="top" style= 'width:255.15pt;border:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:11.0pt'>Invalid s pravico do dela s skrajšanim delovnim časom</span></p> </td> <td width="106" valign="top" style= 'width:79.4pt;border:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:11.0pt'> </span></p> </td> <td width="106" valign="top" style= 'width:79.4pt;border:none;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:11.0pt'> </span></p> </td> </tr> <tr> <td width="53" valign="top" style= 'width:39.7pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:11.0pt'>170</span></p> </td> <td width="340" valign="top" style= 'width:255.15pt;border:none;border-bottom: solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:11.0pt'>Skupaj</span></p> </td> <td width="106" valign="top" style= 'width:79.4pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:11.0pt'>160</span></p> </td> <td width="106" valign="top" style= 'width:79.4pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:11.0pt'>391,83</span></p> </td> </tr> </table> </div> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:11.0pt'>* ponedeljek 03.06 do petek 06.06 in ponedeljek 10.06. do petek 14.06; skupaj 10 dni</span></p> <span style='font-size:12.0pt;font-family:Arial'><br clear="all" style='page-break-before:always' /></span> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <u><span style='font-size:12.0pt'>OPSVZ za mesec julij 2013</span></u></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt'> </span></p> <div align="center"> <table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" width="637" style= 'width:478.0pt;border-collapse:collapse;border:none'> <tr> <td width="163" colspan="2" valign="top" style= 'width:1.7in;border:solid windowtext 1.0pt; border-right:none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="Default"><b><span style= 'font-size:11.0pt;font-family:Arial'>Zadržanost od dela</span></b></p> </td> <td width="25" valign="top" style= 'width:18.45pt;border-top:solid windowtext 1.0pt; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none; background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="Default"><b><span style= 'font-size:11.0pt;font-family:Arial'> </span></b></p> </td> <td width="93" valign="top" style= 'width:69.5pt;border-top:solid windowtext 1.0pt; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none; background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="Default"><b><span style= 'font-size:11.0pt;font-family:Arial'> </span></b></p> </td> <td width="88" valign="top" style= 'width:65.85pt;border-top:solid windowtext 1.0pt; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none; background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="Default"><b><span style= 'font-size:11.0pt;font-family:Arial'> </span></b></p> </td> <td width="88" valign="top" style= 'width:65.85pt;border-top:solid windowtext 1.0pt; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none; background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="Default"><b><span style= 'font-size:11.0pt;font-family:Arial'> </span></b></p> </td> <td width="95" valign="top" style= 'width:71.35pt;border-top:solid windowtext 1.0pt; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none; background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="Default"><b><span style= 'font-size:11.0pt;font-family:Arial'> </span></b></p> </td> <td width="85" colspan="2" valign="top" style= 'width:63.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="Default"><b><span style= 'font-size:11.0pt;font-family:Arial'> </span></b></p> </td> <td style='border:none;border-bottom:solid windowtext 1.0pt' width= "2"> <p class='MsoNormal'> </p> </td> </tr> <tr> <td width="95" valign="top" style= 'width:71.35pt;border:solid windowtext 1.0pt; border-top:none;padding:0in 5.4pt 0in 5.4pt'> <p class="Default"><b><span style= 'font-size:11.0pt;font-family:Arial'>Prvi dan zadržanosti</span></b></p> </td> <td width="93" colspan="2" valign="top" style= 'width:69.5pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="Default"><b><span style= 'font-size:11.0pt;font-family:Arial'>Zadržanost za polni delovni čas od</span></b></p> </td> <td width="93" valign="top" style= 'width:69.5pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="Default"><b><span style= 'font-size:11.0pt;font-family:Arial'>Zadržanost za polni delovni čas do</span></b></p> </td> <td width="88" valign="top" style= 'width:65.85pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="Default"><span style= 'font-size:11.0pt;font-family:Arial'>Zadržanost za krajši delovni čas od</span></p> </td> <td width="88" valign="top" style= 'width:65.85pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="Default"><span style= 'font-size:11.0pt;font-family:Arial'>Zadržanost za krajši delovni čas do</span></p> </td> <td width="97" colspan="2" valign="top" style= 'width:72.55pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="Default"><b><span style= 'font-size:11.0pt;font-family:Arial'>Razlog zadržanosti</span></b></p> </td> <td width="85" colspan="2" valign="top" style= 'width:63.4pt;border-top:none; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="Default"><span style= 'font-size:11.0pt;font-family:Arial'>Invalidnost</span></p> </td> </tr> <tr> <td width="95" style= 'width:71.35pt;border:solid windowtext 1.0pt;border-top: none;padding:0in 5.4pt 0in 5.4pt'> <p class="Default" align="center" style='text-align:center'> <b><span style= 'font-size:11.0pt;font-family:Arial;color:windowtext'>17.06</span></b><span style='font-size:11.0pt;font-family:Arial;color:windowtext'>.2013</span></p> </td> <td width="93" colspan="2" style= 'width:69.5pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="Default" align="center" style='text-align:center'> <b><span style= 'font-size:11.0pt;font-family:Arial;color:windowtext'>01.07.</span></b><span style='font-size:11.0pt;font-family:Arial;color:windowtext'>2013</span></p> </td> <td width="93" style= 'width:69.5pt;border-top:none;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt'> <p class="Default" align="center" style='text-align:center'> <b><span style= 'font-size:11.0pt;font-family:Arial;color:windowtext'>31.07.</span></b><span style='font-size:11.0pt;font-family:Arial;color:windowtext'>2013</span></p> </td> <td width="88" style= 'width:65.85pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="Default" align="center" style='text-align:center'> <span style= 'font-size:11.0pt;font-family:Arial;color:windowtext'> </span></p> </td> <td width="88" style= 'width:65.85pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="Default"><span style= 'font-size:11.0pt;font-family:Arial;color:windowtext'> </span></p> </td> <td width="97" colspan="2" style= 'width:72.55pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="Default"><b><span style= 'font-size:11.0pt;font-family:Arial; color:windowtext'>30</span></b> <span style= 'font-size:11.0pt;font-family: Arial;color:windowtext'>– odsotnost od dela po predpisih o starševskem varstvu s pravico do nadomestila</span></p> </td> <td width="85" colspan="2" style= 'width:63.4pt;border-top:none;border-left:none; border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="Default"><span style= 'font-size:11.0pt;font-family:Arial;color:windowtext'> </span></p> </td> </tr> <tr height="0"> <td width="96" style='border:none'></td> <td width="68" style='border:none'></td> <td width="25" style='border:none'></td> <td width="92" style='border:none'></td> <td width="87" style='border:none'></td> <td width="87" style='border:none'></td> <td width="97" style='border:none'></td> <td width="2" style='border:none'></td> <td width="81" style='border:none'></td> <td width="2" style='border:none'></td> </tr> </table> </div> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt'> </span></p> <div align="center"> <table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" style='border-collapse:collapse;border:none'> <tr> <td width="605" colspan="4" valign="top" style= 'width:453.65pt;border:solid windowtext 1.0pt; background:#D9D9D9;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:11.0pt'>B. Osnove za obračun prispevkov</span></p> </td> </tr> <tr> <td width="53" valign="top" style= 'width:39.7pt;border:none;border-left:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:11.0pt'> </span></p> </td> <td width="340" valign="top" style= 'width:255.15pt;border:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:11.0pt'> </span></p> </td> <td width="106" valign="top" style= 'width:79.4pt;border:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>ŠTEVILO UR</span></p> </td> <td width="106" valign="top" style= 'width:79.4pt;border:none;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:11.0pt'>OSNOVA</span></p> </td> </tr> <tr> <td width="53" valign="top" style= 'width:39.7pt;border:none;border-left:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:11.0pt'>110</span></p> </td> <td width="340" valign="top" style= 'width:255.15pt;border:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:11.0pt'>Mesečna osnova za polni delovni čas</span></p> </td> <td width="106" valign="top" style= 'width:79.4pt;border:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:11.0pt'>184</span></p> </td> <td width="106" valign="top" style= 'width:79.4pt;border:none;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:11.0pt'>783,66</span></p> </td> </tr> <tr> <td width="53" valign="top" style= 'width:39.7pt;border:none;border-left:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:11.0pt'>120</span></p> </td> <td width="340" valign="top" style= 'width:255.15pt;border:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:11.0pt'>Redno delo</span></p> </td> <td width="106" valign="top" style= 'width:79.4pt;border:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:11.0pt'> </span></p> </td> <td width="106" valign="top" style= 'width:79.4pt;border:none;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:11.0pt'> </span></p> </td> </tr> <tr> <td width="53" valign="top" style= 'width:39.7pt;border:none;border-left:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:11.0pt'>130</span></p> </td> <td width="340" valign="top" style= 'width:255.15pt;border:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:11.0pt'>Zadržanost od dela – v breme zavezanca</span></p> </td> <td width="106" valign="top" style= 'width:79.4pt;border:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:11.0pt'> </span></p> </td> <td width="106" valign="top" style= 'width:79.4pt;border:none;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:11.0pt'> </span></p> </td> </tr> <tr> <td width="53" valign="top" style= 'width:39.7pt;border:none;border-left:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:11.0pt'>140</span></p> </td> <td width="340" valign="top" style= 'width:255.15pt;border:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:11.0pt'>Zadržanost od dela – ni v breme zavezanca</span></p> </td> <td width="106" valign="top" style= 'width:79.4pt;border:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:11.0pt'>184</span></p> </td> <td width="106" valign="top" style= 'width:79.4pt;border:none;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:11.0pt'> </span></p> </td> </tr> <tr> <td width="53" valign="top" style= 'width:39.7pt;border:none;border-left:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:11.0pt'>150</span></p> </td> <td width="340" valign="top" style= 'width:255.15pt;border:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:11.0pt'>Očetovski dopust brez pravice do nadomestila</span></p> </td> <td width="106" valign="top" style= 'width:79.4pt;border:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:11.0pt'> </span></p> </td> <td width="106" valign="top" style= 'width:79.4pt;border:none;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:11.0pt'> </span></p> </td> </tr> <tr> <td width="53" valign="top" style= 'width:39.7pt;border:none;border-left:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:11.0pt'>160</span></p> </td> <td width="340" valign="top" style= 'width:255.15pt;border:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:11.0pt'>Invalid s pravico do dela s skrajšanim delovnim časom</span></p> </td> <td width="106" valign="top" style= 'width:79.4pt;border:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:11.0pt'> </span></p> </td> <td width="106" valign="top" style= 'width:79.4pt;border:none;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:11.0pt'> </span></p> </td> </tr> <tr> <td width="53" valign="top" style= 'width:39.7pt;border-top:none;border-left:solid windowtext 1.0pt; border-bottom:solid windowtext 1.0pt;border-right:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:11.0pt'>170</span></p> </td> <td width="340" valign="top" style= 'width:255.15pt;border:none;border-bottom: solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:11.0pt'>Skupaj</span></p> </td> <td width="106" valign="top" style= 'width:79.4pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:11.0pt'>184</span></p> </td> <td width="106" valign="top" style= 'width:79.4pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style='font-size:11.0pt'>0,00</span></p> </td> </tr> </table> </div> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt'> </span></p> <div style= 'border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 1.0pt 0in'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;text-autospace:none;border:none;padding:0in'> <b><span style='font-size: 12.0pt'>Delež zavarovalne osnove, ki se nanaša zadržanost z dela, ki ni v breme zavezanca, se v OPSVZ <u>ne</u> vpisuje</span></b><span style= 'font-size:12.0pt'>.<a href="#_edn4" name="_ednref4" title= ""><span class="MsoEndnoteReference"><span class= "MsoEndnoteReference"><span style= 'font-size:12.0pt;font-family:Arial'>[4]</span></span></span></a></span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;text-autospace:none;border:none;padding:0in'> <span style='font-size: 12.0pt'> </span></p> </div> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:12.0pt;line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:12.0pt;line-height:150%'>Zaključna opomba</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:12.0pt;line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:12.0pt;line-height:150%'>Mnenje velja tudi za predložitev obrazca</span> <i><span style= 'font-size:12.0pt; line-height:150%'>Obračun prispevkov za socialno varnost za lastnike zasebnih podjetij, ki nimajo plače</span></i> <span style='font-size:12.0pt;line-height: 150%'>- OPSVL</span><span style='font-size:12.0pt;line-height:150%'>. Za SV so na podlagi 5. točke 6. člena ZSDP namreč obvezno zavarovane tudi poslovodne osebe gospodarskih družb in direktorji zasebnih zavodov v Republiki Sloveniji, ki niso zavarovane na drugi podlagi.</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:12.0pt;line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;line-height: 150%'> <u><span style= 'font-size:12.0pt;line-height:150%;color:red'>PODROČJE: <b>ZDavP-2, ZSDP, ZPIZ-2</b></span></u></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:12.0pt;line-height:150%'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:12.0pt;line-height:150%'>Veljavna zakonodaja (ustrezni zakonski in podzakonski predpisi) v času izdaje strokovnega mnenja:</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%'> <span style= 'font-size:12.0pt;line-height:150%;font-family: Wingdings'>§<span style='font:7.0pt "Times New Roman"'> </span></span> <u><span style='font-size:12.0pt;line-height:150%;color:red'>Zakon o davčnem postopku (ZDavP-2)</span></u><u><span style= 'font-size:12.0pt; line-height:150%'>, Uradni list RS, št. 13/11-UPB4, 32/12-ZDavP-2E in 94/12-ZDavP-2F.</span></u></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%'> <span style= 'font-size:12.0pt;line-height:150%;font-family: Wingdings'>§<span style='font:7.0pt "Times New Roman"'> </span></span> <u><span style='font-size:12.0pt;line-height:150%;color:red'>Zakon o pokojninskem in invalidskem zvarovanju (ZPIZ-2)</span></u><u><span style= 'font-size:12.0pt;line-height:150%'>, Uradni list RS, št. 96/12 in 39/13-ZPIZ-2A).</span></u></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%'> <span style= 'font-size:12.0pt;line-height:150%;font-family: Wingdings'>§<span style='font:7.0pt "Times New Roman"'> </span></span> <u><span style='font-size:12.0pt;line-height:150%;color:red'>Zakon o starševskem varstvu in družinskih prejemkih (ZSDP)</span></u><u><span style= 'font-size:12.0pt;line-height:150%'>, Uradni list RS, št. 110/06-UPB2, 114/06-ZUTPG, 10/08- ZSDP-C, 62/10-ZUPJS in 40/12-ZUJF.</span></u></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%'> <span style= 'font-size:12.0pt;line-height:150%;font-family: Wingdings'>§<span style='font:7.0pt "Times New Roman"'> </span></span> <u><span style= 'font-size:12.0pt;line-height:150%;color:red'>Pravilnik o obrazcih za obračun prispevkov za socialno varnost</span></u><u><span style= 'font-size:12.0pt;line-height:150%'>, Uradni list RS, št. 138/06 126/08, 10/13 in 47/13.</span></u></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;line-height:150%'> <span style='font-size:12.0pt;line-height:150%'> </span></p> </div> <div><br clear="all" /> <hr align="left" size="1" width="33%" /> <div id="edn1"> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;text-autospace:none'> <a href="#_ednref1" name="_edn1" title=""><span class= "MsoEndnoteReference"><span style='font-size:11.0pt'><span class= "MsoEndnoteReference"><span style= 'font-size:11.0pt;font-family:Arial'>[1]</span></span></span></span></a> <span style='font-size:11.0pt'>Primere prenehanja pravice do porodniškega dopusta (trajanja, ki je krajše od 105 dni), pravice očeta do porodniškega dopusta in pravice druge osebe do porodniškega dopusta urejajo 18., 20. in 21. člen ZSDP.</span></p> <p class="MsoEndnoteText" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:justify'> <span lang="X-NONE" style='font-size:11.0pt' xml:lang= "X-NONE"> </span></p> </div> <div id="edn2"> <p class="MsoEndnoteText" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:justify'> <a href="#_ednref2" name="_edn2" title=""><span class= "MsoEndnoteReference"><span lang="X-NONE" style='font-size:11.0pt' xml:lang="X-NONE"><span class="MsoEndnoteReference"><span lang= "X-NONE" style='font-size:11.0pt;font-family: Arial' xml:lang= "X-NONE">[2]</span></span></span></span></a> <span lang="X-NONE" style='font-size: 11.0pt' xml:lang="X-NONE">Drugi do peti odstavek 352. člena ZDavP-2 se za obračun prispevkov samozaposlenih oseb ne uporabljajo. Ureditev iz teh odstavkov se namreč nanaša na:</span></p> <p class="MsoEndnoteText" style= 'margin-top:0in;margin-right:0in;margin-bottom: 0in;margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent: -14.2pt'> <span lang="X-NONE" style='font-size:12.0pt;font-family:Garamond' xml:lang="X-NONE">−<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span lang="X-NONE" style='font-size:11.0pt' xml:lang= "X-NONE">drugi odstavek: obračunavanje prispevkov v breme delojemalca, kadar je izplačevalec dohodka oseba, ki se šteje za plačnik davka (primer: obračun prispevkov »iz bruto« za delavca, ki je v delovnem razmerju pri delodajalcu v Sloveniji)</span><span style= 'font-size: 11.0pt'>;</span></p> <p class="MsoEndnoteText" style= 'margin-top:0in;margin-right:0in;margin-bottom: 0in;margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent: -14.2pt'> <span lang="X-NONE" style='font-size:12.0pt;font-family:Garamond' xml:lang="X-NONE">−<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span lang="X-NONE" style='font-size:11.0pt' xml:lang= "X-NONE">tretji odstavek: obračunavanje prispevkov v breme delodajalca (prispevki »na bruto«), kadar je izplačevalec dohodka oseba, ki se šteje za plačnik davka (primer: obračun prispevkov »na bruto« za delavca, ki je v delovnem razmerju pri delodajalcu v Sloveniji)</span><span style='font-size:11.0pt'>;</span></p> <p class="MsoEndnoteText" style= 'margin-top:0in;margin-right:0in;margin-bottom: 0in;margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent: -14.2pt'> <span lang="X-NONE" style='font-size:12.0pt;font-family:Garamond' xml:lang="X-NONE">−<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span lang="X-NONE" style='font-size:11.0pt' xml:lang= "X-NONE">četrti odstavek: obračunavanje prispevkov v breme delodajalca in v breme delojemalca, kadar je izplačevalec dohodka oseba, ki ni plačnik davka (primer: obračun prispevkov »iz bruto« in »na bruto« za delavca, ki je zaposlen pri fizični osebi-občanu v Sloveniji, npr. hišna pomočnica)</span><span style='font-size:11.0pt'>;</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; text-autospace:none'> <span style='font-size:12.0pt;font-family:Garamond'>−<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:11.0pt'>peti odstavek: obračunavanje prispevkov</span> <span style= 'font-size:11.0pt'>zavezancev, ki plačujejo prispevke za socialno varnost od katastrskega dohodka kmetijskih in gozdnih zemljišč in za člane njihovega kmečkega gospodarstva.</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;text-autospace:none'> <span style='font-size:11.0pt'> </span></p> </div> <div id="edn3"> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <a href="#_ednref3" name="_edn3" title=""><span class= "MsoEndnoteReference"><span style='font-size:11.0pt'><span class= "MsoEndnoteReference"><span style= 'font-size:11.0pt;font-family:Arial'>[3]</span></span></span></span></a> <span style='font-size:11.0pt'>Op. KM:</span> <span style= 'font-size:11.0pt'>čeprav v navodilih za OPSVZ piše, da naj bi ta sklop podatkov imel oznako 090, so na eDavki v OPSVZ ti podatki označeni samo opisno z »Zadržanost od dela«.</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:11.0pt'> </span></p> </div> <div id="edn4"> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;text-autospace:none'> <a href="#_ednref4" name="_edn4" title=""><span class= "MsoEndnoteReference"><span style='font-size:11.0pt'><span class= "MsoEndnoteReference"><span style= 'font-size:11.0pt;font-family:Arial'>[4]</span></span></span></span></a> <span style='font-size:11.0pt'>V danem primeru se prispevki za ta čas obračunajo in plačajo od</span> <span style= 'font-size: 11.0pt'>porodniškega nadomestila v času porodniškega dopusta, katerega izplačevalec je na podlagi 1. točke 105. člena ZSDP ministrstvo (za delo, družino, socialne zadeve in enake možnosti).</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;text-autospace:none'> <span style='font-size:11.0pt'> </span></p> </div> </div> </body> </html>
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