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<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">Iz sklopa - modula:

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;border:none;padding:0cm">PRAKSA/Mnenja DURS-MF/Ostalo/

</div>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">spREMEMBA

ZNESKOV PAVŠALNIH PRISPEVKOV ZA POKOJNINSKO IN INVALIDSKO ZAVAROVANJE OD 1.

APRILA 2011 DALJE

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify"><a name=c19187></a>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">Pojasnilo DURS, št. 4250-1728/2011, 14. 3. 2011

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">V Uradnem listu RS, št. 17/2011 z dne 11. 3. 2011 je bil objavljen

Sklep o spremembah Sklepa o določitvi prispevkov za posebne primere

zavarovanja, ki od 1. 4. 2011 dalje določa nove zneske pavšalnih prispevkov za

zavarovance po Zakonu o pokojninskem in invalidskem zavarovanju – ZPIZ-1. Novi

zneski pavšalnih prispevkov so razvidni iz spodnje tabele:

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">

<table class=MsoNormalTable border=1 cellspacing=1 cellpadding=0 width=721

style="width:432.75pt">

<tr>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">Vrsta pavšalnega prispevka

</td>

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">Znesek od 1. 4. 2010 do

31. 3. 2011

</td>

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">Znesek od 1. 4. 2011

dalje

</td>

</tr>

<td width="58%" style="width:58.4%;padding:4.2pt 4.2pt 4.2pt 4.2pt;

height:34.2pt">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">- za zavarovance iz druge, tretje in

pete alinee prvega odstavka 26. člena ZPIZ-1 (osebe, ki opravljajo

praktično delo, poklicno rehabilitacijo, usposabljanje. itd.)

</td>

<td width="20%" style="width:20.52%;padding:4.2pt 4.2pt 4.2pt 4.2pt;

height:34.2pt">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">6,07 EUR

</td>

<td width="20%" style="width:20.52%;padding:4.2pt 4.2pt 4.2pt 4.2pt;

height:34.2pt">

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">6,31 EUR

</td>

</tr>

<tr>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">- za zavarovance iz prve in šeste

alinee prvega odstavka 26. člena ZPIZ-1 (dijaki, študenti na obvezni in

prostovoljni delovni praksi, delu po študentski napotnici)

</td>

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">9,09 EUR

</td>

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">9,44 EUR

</td>

</tr>

<tr>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">- za zavarovance sedme alinee prvega

odstavka 26. člena ZPIZ-1 (osebe na prestajanju kazenskih sankcij)

</td>

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">12,12 EUR

</td>

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">12,59 EUR

</td>

</tr>

<tr>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">- za zavarovance iz četrte alinee 26.

člena ter iz prvega in tretjega odstavka 27. člena ZPIZ-1 (izvzeti iz

zavarovanja po prvem odstavku in drugi alinei drugega odstavka 18. člena ZPIZ-1,

zavezanci, ki opravljajo dejavnost, kot postranski poklic)

</td>

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">30,33 EUR

</td>

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">31,51 EUR

</td>

</tr>

<tr>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">- za zavarovance iz 28. člena ZPIZ-1

(osebe v času opravljanja organiziranih aktivnosti)

</td>

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">3,03 EUR

</td>

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">3,15 EUR

</td>

</tr>

<tr>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">- za sobodajalce, ki so v skladu s

predpisi o gostinstvu vpisani v Poslovni register Slovenije kot sobodajalci

fizične osebe

</td>

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">Letni znesek: 151,63 EUR

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">Mesečni znesek: 12,64 EUR

</td>

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">Letni znesek: 157,54 EUR

<p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt;

text-align:center">Mesečni znesek: 13,13 EUR

</td>

</tr>

</table>

</div>

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">Zavezanci, ki navedene pavšalne prispevke plačujejo mesečno do 15. v

mesecu za pretekli mesec, le-te po novih zneskih prvič plačajo za april 2011,

in sicer do 15. 5. 2011.

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">Navedene pavšalne prispevke, katere zavezanci plačujejo na dan

izplačila prejemka, pa je treba v novi višini plačevati pri izplačilih od 1. 4.

2011 dalje.

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">Vir: Spletne strani Davčne uprave

Republike Slovenije [18.03.2011].

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-autospace:none">Vsebina

pojasnila / mnenja DURS-MF temelji na naslednji zakonodaji (zakonski in

podzakonski predpisi):

<p class=MsoNormal style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm;

margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt;

text-autospace:none">§<span

style="font:7.0pt "Times New Roman"">  <span

style="font-size:11.0pt">Zakon o pokojninskem in invalidskem zavarovanju - ZPIZ-1

(Uradni list RS, št. 109/06-UPB4, 114/06-ZUTPG, 10/08-ZVarDod, 69/09-ZIUZGK in

38/10-ZUKN).

<p class=MsoNormal style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm;

margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt;

text-autospace:none">§<span

style="font:7.0pt "Times New Roman"">  <span

style="font-size:11.0pt">Sklep o določitvi prispevkov za posebne primere

zavarovanja (Uradni list RS, št. 111/00, 17/02, 22/02, 19/03, 17/04, 17/05,

23/06, 23/07, 21/08, 111/08, 18/09, 24/10 in 17/11).

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-autospace:none">

<p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align:

justify;text-autospace:none">OPOMBA: Zapis

zakonodaje, na katerem temelji mnenje DURS-MF, je pripis uredništva.

<p class=MsoNormal style="margin-top:0cm;margin-right:0cm;margin-bottom:0cm;

margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt;

text-autospace:none">

</div>

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