Employment

Employer, who is receiving or was receiving funds under the ZIUZEOP, must return whole received funds, if procedure for liquidation in accordance with the law, regulating companies was initiated during the following periods:

• during the period in which employer benefits from aforementioned funds
  
• in the period following the cessation of receiving funds, which equals the period of receiving funds.

During the period, the employer is receiving the reimbursement of paid compensation for salaries employer is not allowed to order overtime work, if employees who are on a temporary lay-off are able to do that work. Otherwise, employer has to return three times the amount of the received aid.

During the period employer is receiving reimbursement of paid compensation for salaries, employer must pay nett compensation for salaries to employees.

The employer is entitled to exercise the right to the reimbursement of compensation for salary if employer had temporarily laid works off or had not been able to provide work to employees due to force majeure already prior to the enforcement of the ZIUZEOP for the period from 13 March 2020, however, employer shall lodge the application in a period of eight days running from the day ZIUZEOP entered into force and employer meets all conditions for exercising rights under that Act.

Such employer is entitled to reimbursement of compensation for salary in proportion to the ratio between whole co-financing and actual subsidy. In the application employer shall indicate the share of financing from state budged in the year 2019.

Employers, not entitled to exercise the right to reimbursement of compensation for salaries are those, who:

– do not meet compulsory charges and other financial non-tax obligations in compliance with the law, regulating financial administration, which are collected by the tax authority, if employer has on a day the application is lodged unpaid obligations. Employer shall be also deemed to not meet aforementioned obligations if on a day of lodging of the application, employer did not have submitted all withholding tax returns for income of the employment relationship for a period from last five years to the day application was lodged,

– in last three months prior to the month workers were sent on a temporary lay-off did not regularly pay salaries or social security contributions,

– because bankruptcy proceedings have been commenced.

Paid compensation for salary from Article 26 of the ZIUZEOP is reimbursed in amount of paid compensation for salary, which does not surpass the amount of the average salary in year 2019 in the Republic of Slovenia, calculated per month, less contributions of insured employee. Paid compensation for salary is reimbursed by the Republic of Slovenia.

If employee is at the time he or she has been sent on a temporary lay-off entitled to absence from work or if he or she acquires during a temporary lay-off or during a force majeure a right to absence from work in accordance with the law, regulating health insurance or parental protection and acquires a right to adequate compensation for salary or payment of contributions, compensation for salary during aforementioned period is not paid under the ZIUZEOP.

If employee had at the time, he or she was sent on a temporary lay-off or during the period of a temporary lay-off or during the period of the force majeure, exercised or is entitled to a part-time work and employee receives partial remuneration in accordance with the law, regulating pension and disability insurance or is entitled to a part-time job in accordance with law, regulating health insurance or parental security, compensation for salary in aforementioned period is paid in proportionate share. Employee withholds the right to remuneration or payment of social security contributions in accordance with aforementioned laws in the same way as if employee would work.

Compensation for salary shall not be lower than minimum salary or higher than average salary in the Republic of Slovenia.

During the period employee is on a temporary lay-off and during the period, when he or she does not work due to the force majeure, employee is entitled to compensation for salary in amount, set out with the law, regulating employment relationship in a circumstances, in which employer is due to business reasons temporarily unable to provide work. Employee, who is in accordance with ZIUZEOP on a temporary lay-off or employee who is due to force majeure not able to work, is entitled to compensation for salary in the amount of 80 % of his or her average salary from last three months.

All employers, who already meet the conditions for reimbursement of paid compensation for salaries. Entitled to reimbursement of compensation for salaries paid to employees, who are due to force majeure not able to work, is each employer in the Republic of Slovenia, who sends workers on a temporary lay-off no later than 31 May 2020 and who declares, that workers are not able to work due to force majeure, which is the consequence of child care due to closure of kindergartens and schools and other objective reasons or inability to come to work due to shot down of public transport or border closures with neighbouring countries and because of that they are receiving compensation for salaries.

If employee in agreement with employer takes annual leave during the temporary lay-off, employee has during the period of annual leave a right to the compensation for salary in accordance with the law, regulating employment relationship.

Employee whose salary was reduced due to the part-time employment is during a temporary lay-off entitled to the compensation for salary, which amount is based on salaries or on compensation for salary basis from last three months prior to part-time work was determined.

On a request of the employer worker who is on a temporarily lay-off has a right under the ZIUZEOP to return to work for up to seven days in the current month. Prior to calling employees to work employer has to inform Employment Service of Slovenia.

Employee, who is sent on a temporarily lay-off and for whom employer receives reimbursement of paid compensation for salaries, withholds all rights and obligations from employment relationship except those, which are regulated differently under ZIUZEOP.

In accordance with ZIUZEOP, employer can temporarily lay individual worker off no later than 31 May 2020.

The right to reimbursement of paid compensation for salaries can exercise each employer in the Republic of Slovenia, except:

• direct or indirect users of State budged of the Republic of Slovenia or Municipality budged, whose share of income from public sources was in year 2019 higher than 70 percent,
• employer, who pursues financial or insurance activity, which belongs to the group K under the Standard Classification of Activities, and who has on the 13. March 2020 more than ten employees,
• foreign embassies or consulates, international organizations, representations of international organizations and institutions, organs and agencies of the European Union in the Republic of Slovenia.

Entitled to aid are employers, whose income will according to their estimation in year 2020 due to epidemic decrease for more than 10% in comparison with the year 2019. If employers did not operate in whole year 2019 or 2020, entitled to aid are those employers, whose average monthly revenue in year 2020 will due to the epidemic decrease for more than 10 % in comparison with average monthly revenue in year 2019. If employers did not operate in the year 2020, entitled to aid are those employers, whose average monthly revenue in year 2020 will due to the epidemic decrease for more than 10 % in comparison with average monthly revenue in year 2020 by the 12. March 2020. Situation, in which aforementioned condition is not met at a time of submitting annual report for 2020, beneficiary will be obliged to subsequently return all received aid.

Aforementioned revenues are meant as net sale revenues, established on the basis of rules of the accounting, and compensations from parental protection insurance.

Entitled to the reimbursement of the paid compensation for salaries to employees in accordance with Article 21 ZIUZEOP are also those employers, who do not meet conditions under the Article 22 and who have the status of humanitarian organization under the Humanitarian Agencies Act or have the status of disability organization under the Disabled Persons Organizations Act.

Monthly basic income is exempted from payment of all respective taxes and contributions.

If beneficiaries, who are entitled to extraordinary assistance in a form of monthly basic income are insured under the Article 15, 16, 17, 25 paragraph five and Article 19 paragraph six of the ZPIZ-2, and they are per each month not included in insurance for whole month or for full-time, beneficiaries are entitled to proportionate share of extraordinary assistance in a form of monthly basic income by the reference of the inclusion in insurance per each month or to the full insurance time under aforementioned legal grounds. Share of the inclusion in the insurance per each month or to the full insurance time under aforementioned legal grounds is established for each month taking into account average daily hours of inclusion in the insurance for each month.

Beneficiary’s declaration stating that he or she is not able to pursue the activity or that he or she is pursuing the activity in significantly reduced amount due to epidemic, is a public information and is published on the Financial Administration of the Republic of Slovenia’s website.

Entitled to aid are self-employed, whose income in year 2020 due to epidemic decrease for more than 10% in comparison with the year 2019. If self-employer did not operate in whole year 2019 or 2020, entitled to aid are those self-employed, whose average monthly revenue in year 2020 will due to the epidemic decrease for more than 10 % in comparison with average monthly revenue in year 2019.

If self-employed did not operate in the year 2019, entitled to aid are those self-employed, whose average monthly revenue in year 2020 will due to the epidemic decrease for more than 10 % in comparison with average monthly revenue in year 2020 by the 12. March 2020. Situation, in which aforementioned conditions are not met beneficiary will be obliged to return all received aid.

If beneficiaries are calculating revenues on the basis of rules of the accounting aforementioned revenues are meant as net sale revenues, established on the basis of rules of the accounting, and compensations from parental protection insurance.

Entitled to aid are those religious servants of registered church or other religious community, who are not able to pursue an activity due to the epidemic, which they demonstrate with the declaration of the registered church or other religious community, whose members they are.

Beneficiary receives monthly basic income in an amount of 350 euros for March 2020, 700 euros for April 2020 and 700 euros for May 2020. If the beneficiary lodges declaration collectively for more months, he receives the sum of the monthly basic income for each month.

Significantly reduced volume of activity means:

• at least 25% decrease of income of beneficiary in March 2020 in comparison with income in February 2020, or
• at least 50% decrease of income of beneficiary in April or May 2020 in comparison with income in February 2020.

Person, who is not paying compulsory charges and other financial non-tax obligations in compliance with the law regulating financial administration, which are collected by the tax authority, is not entitled to payment of monthly basic income if on a day application is submitted tax liability due was unpaid.

Beneficiaries are entitled to extraordinary aide in the form of monthly basic income in amount of 350 euros for April and 700 euros for April and May 2020, under the condition they pursued activity at least from 13 March 2020 to enforcement of the ZIUZEOP.

Shareholders who are managers and are insured under Article 16 of the Pension and Disability Insurance Act (ZPIZ-2) are also deemed as self-employed.

Entitled to extraordinary assistance in the form of monthly basic income are beneficiaries, who are not able to pursue the activity or are pursuing the activity in significantly reduced volume due to epidemic, namely:

• self-employed, who are on a day ZIUZEOP entered into force pursuing activity and are included in compulsory pension and disability insurance under the Article 15 of the ZPIZ-2,
• religious servant of registered church or other religious community, who is on a day ZIUZEOP entered into force included in compulsory pension and disability insurance under the Article 19 paragraph six of the ZPIZ-2 and who has under the Article 27 of the Law of Freedom of Religion a right to a special-purpose financial state support from the State budget in order to cover social security contributions and
• farmer, who is on a day ZIUZEOP entered into force included in compulsory pension and disability insurance under the Article 17 or under the Article 25 paragraph five of the ZPIZ-2-.

No. Insured person, who is entitled to exemption from paying social security contributions in calculation of contributions only calculates contributions.

In order to exercise the right to exemption from paying contributions, self-employed, religious servants, managers in a company who are in accordance with paragraph 1 Article 38 of the ZIUZEOP entitled to exemption from paying contributions, have to lodge declaration in accordance with the Article 37 of the ZIUZEOP. They are entitled to exemption from paying contributions for April and May 2020, if they lodge the declaration no later than by the end of the month for which they are exercising exemption from paying contributions. To be exempted from paying contributions for March 2020 aforementioned entities have to lodge declaration no later than by the end of the April 2020. Declaration, used for exercise the right to exemption from paying contributions is the same as declaration used for exercising the right to monthly basic income.

Exempted social security contributions are on the basis of data supplied by the Financial Administration of the Republic of Slovenia fully granted by the Republic of Slovenia.

For months, for which insured person is exercising the exemption from paying contributions, insured person shall not submit calculation of social security contributions higher than insurance base in accordance with paragraph sixteen Article 145 of the ZPIZ-2.

Recipient is obliged to return exempted social security contributions if the condition under the Article 37 of the ZIUZEOP is not meat.

Wholly exempted from paying all social security contributions are self-employed and shareholders, who are on a day ZIUZEOP entered into force included in compulsory pension and disability insurance under the Article 15 and Article 16 of the ZPIZ-2, farmers, who are on a day ZIUZEOP entered into force included in compulsory pension and disability insurance under the Article 17 or paragraph five Article 25 of the ZPIZ-2 and religious servant of registered church or other religious community who are on a day ZIUZEOP entered into force included in compulsory insurance under the Article 19 paragraph six and who are not able to pursue an activity or are pursuing an activity in a significantly reduced volume. Aforementioned entities are wholly exempted from payment of compulsory social security contributions in a period measures under the ZIUZEOP are in the force.

Entitled to exemption from payment of contributions are not following entities:

• entities, who are not as of the day ZIUZEOP entered into force insured under the Article 15 and Article 16 of the ZPIZ-2 or under the Article 17 or paragraph Article 25 of the ZPIZ-2,
• entities, are not paying compulsory charges and other financial non-tax obligations in compliance with the law regulating financial administration, which are collected by the tax authority, if on a day application was lodged tax liability due was unpaid.

Undertakings for the employment of disabled workers or employment centres are obliged to pay monthly crisis allowance to employees, who are not disabled persons and who work. For aforementioned employees employer is not entitled to reimbursement of paid monthly crisis allowance. Funds for monthly crisis allowance paid for aforementioned employees, employers are ensuring from exemptions and credits they have under the Article 74 of the Vocational Rehabilitation and Employment of Persons with Disabilities Act.

Application is submitted in a form, published on a website of the Public Guarantee, Maintenance and Disability Fund of the Republic of Slovenia. Application shall be submitted in written form either by post or electronically by the e-mail sent to the aforementioned Fund.

In the application following data shall be specified: a name list of disabled persons for each month, which includes the number of days in a specific month, on which each disabled person is working and for whose such undertakings and employment centres are exercising the right, e-mail for service, and the account number for payment. Application can be submitted up to and including 20^th day in a month for the previous month.

On the recognised right aforementioned Fund issues a decision, which is served by the e-mail to the undertaking for the employment of disabled workers or to the employment centre, which is specified in the application. Decision is considered as served on a day it was initiated.

The Fund is taking into account the total number of disabled persons, which is specified in the application, however, the number of disabled persons the Fund is taking into account is not higher that the number of disabled persons, provided to the Fund from the official records of the Health Insurance Institute of Slovenia, as at the last day in the month, for which the right is being exercised.

If the information about the number of disabled persons from the application differs from the number from the data of the Health Insurance Institute of Slovenia, the right can be recognised for the maximum number of disabled persons from the application, which does not exceed the number of disabled persons according to data from Health Insurance Institute of Slovenia. Subsequent reconciliation of data between official records of undertaking for the employment of disabled workers or employment centres and official records of the Health Insurance Institute of Slovenia can not affect data from the application, which has been already submitted.

Payment is made within 30 days, counted from the day decision was initiated.

Undertakings for the employment of disabled workers and employment centres exercise the right to reimbursement of monthly crisis allowance specified in Article 33 of the ZUIZEOP by the Public Guarantee, Maintenance and Disability Fund of the Republic of Slovenia, for each disabled employee, who works.

Regardless of the Article 3 paragraph four of the ZIUZEOP employed disabled person is entitled to monthly crisis allowance in its full amount.

Employers liable to pay occupational insurance contributions must, for the period they are entitled to exemption, submit the calculation of the occupational insurance contributions in accordance with Article 200 of the ZPIZ-2 and application for exercising the exemption to the Operator of the Obligatory Supplementary Pension Fund (furth. Operator of the Fund). Regardless of the aforementioned the application for the period from 13. March to 31. March 2020 must be submitted no later than with calculation of the occupational insurance contributions for April 2020. In the application exempted amount of contributions, which payment is exercised from the State budged of the Republic of Slovenia, must be specified. Application must also include statement, that employer liable to pay occupational insurance contributions is not direct or indirect user of State budged of the Republic of Slovenia and that employer does not pursue financial or insurance activity, which belongs to the group K under the Standard Classification of Activities or that employer pursues aforementioned activity and has on the 13. March 2020 ten or less employees. Liable employers under the Article 22 and 25 of the ZIUZEOP must submit with the application also a Decision of Employment Service of Slovenia specified in the Article 29 paragraph 7 of the ZIUZEOP. Form and submission of the aforementioned application lays down the Operator of the Fund.

Operator of the Fund is entitled to exercise the payment of exempted contributions from the State budged of the Republic of Slovenia on the behalf of liable employers and for the insured persons who are members of occupational insurance based on the calculation of the contributions and based on applications for exemption of the payment of the contributions.

The Republic of Slovenia makes payment of the occupational insurance contributions on the account of the Obligatory Supplementary Pension Fund on a monthly basis, on a tenth day after receiving request for payment of liabilities.

Employers from Article 22, 25 and 33 of the ZIUZEOP, who are liable for payment of contributions for occupational insurance, are for workers from Article 28 paragraph two and Article 33 paragraph one of the ZIUZEOP, who are included in occupational insurance, exempted from paying contributions for occupational insurance from salary or from the compensation for salary, for the period measures under the ZIUZEOP are in the force.

Contributions for occupational insurance for aforementioned period are wholly paid by the Republic of Slovenia.

Entitled to proportionate share of the monthly crisis allowance is employee, who does not work full month or if provisional measures are not lasting full month. Employer is entitled to the allowance for public holiday, established with the law, if employer would work on such day. Employer is not entitled to allowance for other forms of leave of absence from work.

If employee is employed for a part-time, he or she is entitled to proportionate share of allowance in accordance with working hours he or she concluded employment contract for, except in cases, when employee works a part-time job in particular situations under the law, regulating employment relationship.

In each monthly salary employers pay crisis allowance in amount of 200 euros to employees who work and whose last paid salary did not surpass three times the amount of the minimum salary. Monthly crisis allowance is exempted from the payment of tax and contributions in April and May 2020.

Employers are exempted from paying contributions for pension and invalidity insurance for the period measures under the ZIUZEOP are in the force for employees under paragraphs from one to four and paragraph six Article 14 of the Pension and Disability Insurance Act, for both employer and insured person, from salaries or from those compensation for salaries that are burden of the employer. For those months contributions for pension and invalidity insurance are paid by the Republic of Slovenia. Employers are not exempted from paying contributions for pension and invalidity insurance for employees, who are on a temporary lay-off or are absent from work due to force majeure.

Direct or indirect users of State Budged of the Republic of Slovenia and Municipality Budged and employers, who pursue financial or insurance activity, which belongs to the group K under the Standard Classification of Activities, and who has on the 13. March 2020 more than ten employees, and foreign embassies or consulates, international organizations, representations of international organizations and institutions, organs and agencies of the European Union in the Republic of Slovenia are not entitled to exemption from paying pension and invalidity insurance contributions under the ZUIZEOP.

Employers, who do not meet conditions for reimbursement of paid compensation for salaries under the Article 22 of the ZIUEOP, are not exempted from paying social security contributions.

Employer, who is direct or indirect user of State budged of the Republic of Slovenia or of the Municipality budged, and whose share of income from public sources was in year 2019 lower than 70 %, is entitled to exercise reimbursement of compensation for salary only in the amount of the share, which equals to the share of income from non-public sources.

Yes, but under the condition employers are in accordance with Article 22 of the ZIUEOP entitled to reimbursement of paid compensation for salaries. Employers are exempted from the payment of social security contributions of compensation for salaries for the period ZIUZEOP is in the force for employees, who are justifiably temporarily absent from work and whose reimbursement of compensation for salaries employers are entitled to under the Article 26, paragraph one and two of the ZIUZEOP. Social security contributions employers were exempted from paying are paid by the Republic of Slovenia. Employers are for aforementioned groups of workers exempted from social security payment of compensation for salaries, but the maximum amount of the social security contributions employers are exempted from paying is limited with the amount of social security contributions that are paid from compensation for salary of the average salary in year 2019 in the Republic of Slovenia, calculated per month.

If employer calls employee on a temporary lay-off to work, prior to such call employer must inform Employment Service of Slovenia. If the employee’s absence due to the force majeure ends, regarding that Employment Service of Slovenia must be informed from the day on which absence ends.

Otherwise, employer has to return three times the amount of the received aid.

Information Employment Service of Slovenia has obtained under the ZIUZEOP is not allowed to be distributed to third parties, except for the purpose of research in an unidentified form. Information obtained is stored for 10 years following their acquisition.

Following the expiry of the period for keeping the data, the data is blocked and furtherly processed in accordance with law, regulating the operation of public authority with documentary records archive or the handling with public archival materials.

After being blocked aforementioned data is kept for 30 years.

Employer, who exercises the right to the reimbursement of compensation for salary shall allow to the Employment Service of Slovenia administrative and financial supervision of the compliance with obligations from the decision. In a situation of the on-the-spot supervision Employment Service of Slovenia must be allowed to check computer programmes, documentations and procedures relating to the implementation of the ZIUZEOP.

For the needs of paying the reimbursement of compensation for salaries and conduction of supervision Employment Service of Slovenia has a right to obtain free of charge information on employees, who are on a temporary lay-off from databases of Health Insurance Institute of Slovenia, Pension and Disability Insurance Institute of Slovenia and Financial Administration of the Republic of Slovenia, namely:

– personal name,

– identity number,

– basis for insurance and

– information on paid salaries and social security contributions.

For a purpose of conducting a supervision of the compliance with obligations from the decision Employment Service of Slovenia has also a right to receive, directly from the employer evidence and documentation from which the manner of exercising of rights under the ZIUZEOP is showed. From aforementioned evidence or documentation employer has to cover or remove parts of documentation that are not necessary to determine the reason for termination of the employment and for service of such document.

Employer receives reimbursement of the compensation for salary paid to employees monthly, in proportional share or in the total proportion on 10th day of the month following the month of the salary payment in accordance with the ZIUZEOP, except for employees whose compensation for salaries are not a burden of the employer.

Employer is entitled to receive reimbursement for actual hours worked per week or per month and for a public holiday and for any other non-working day in accordance with the respective law, if on that specific day employee would work.

Entitled to take a decision is Employment Service of Slovenia, who shall decide in a period of eight days in a form of decision.

Application for the employee on a temporary lay-off shall be accompanied by declaration for which accuracy employer is liable under criminal and substantive law and by evidence of temporary lay-off due to employer’s temporary inability to provide work because of the business reasons.

Application for employee, who is not able to work due to force majeure, shall be accompanied by declaration and evidence, that employees are legitimately absent from work due to force majeure, which is the consequence of child care due to closure of kindergartens and schools or employees inability to come to work because public transfer shot down or borders with neighbouring countries have been closed.

In order to exercise the right to the reimbursement of the compensation for salary in accordance with the ZIUZEOP shall lodge a written application. Aforementioned application shall be lodged to Employment Service of Slovenia in a period of eight days running from the day employee was sent on a temporary lay-off, but not later than 31 May 2020.

Employer temporarily lay employees off by written notice. In the written notice employer determines the duration of the temporary lay-off, determines reasons for sending employees on a temporary lay-off and possibilities and calling method for employees to return to work and determines the amount of the salary during the temporary lay-off.

Declaration shall be lodged in electronic form via informatic system of the Financial Administration of the Republic of Slovenia by 31 May 2020. Suggested form of the declaration is published on the portal “eDavki”. Monthly basic income for March, April and May 2020 is paid by Financial Administration of the Republic of Slovenia.

To a beneficiary, who lodges declaration by 18 April 2020 for March, Financial Administration of the Republic of Slovenia pays monthly basic income on 25 April 2020.

To a beneficiary, who lodges declaration from 19 April to 30 April 2020 for March or for April or for March and April together, Financial Administration of the Republic of Slovenia pays monthly basic income by 10 May 2020.

To a beneficiary, who lodges declaration from 1 May to 31 May 2020 for March or for April or for two or three aforementioned months together, Financial Administration of the Republic of Slovenia pays monthly basic income by 10 June 2020.

In a situation provisional measures are prolonged in accordance with Article 20 paragraph two of the ZIUZEOP monthly basic income is paid also for June 2020. Beneficiary lodges declaration for the June 2020 by 30 June 2020. Financial Administration of the Republic of Slovenia pays monthly basic income by 10 July 2020.

In order to receive extraordinary aide, beneficiary shall lodge via informatic system of the Financial Administration of the Republic of Slovenia a declaration stating that he or she is a person, who is under the Article 34 of the ZIUZEOP entitled to extraordinary assistance and is not able to pursue the activity or that activity is pursued in a significantly reduced volume due to COVID-19 epidemic.

According to the new Intervention Measures in the Area of Salaries and Social Contributions Act the government shall help employers who, due to the virus epidemic, cannot provide work for at least 30 percent of their employees and will thus have to place them on temporary waiting for work.

In such case employees are entitled to receive wage compensation in the amount of 80% of their salary, whereby the employers will have to provide 60% of these payments and the government shall reimburse the employers in the amount of 40% of these payments. The period of reimbursement shall last a maximum of three months and shall last by 30 September 2020 at the latest.

In case an employee will be in quarantine and the employer is not able to organise work from home, the government will cover 100% of the wage compensation.

Deferment of social contributions which fall due for payment in April, May and June 2020 is based directly on the law (ZIUPPP).

Beneficiary must pay deferred social contributions no later than 31 March 2022. During that period deferred social contributions can be paid in the one-off amount or by instalments. If deferred social contributions are not paid until 31 March 2020, default interest must be paid in accordance with the law, regulating tax procedure.

Yes. Private entrepreneur is not entitled to defer payment of social contributions in following circumstances:

• as of the entry into force of ZIUPPP private entrepreneur was not registered in business register or other register or record, which is prescribed for particular activity,
• private entrepreneur does not meet compulsory charges and other financial non-tax obligations in compliance with the law regulating financial administration, which are collected by the tax authority, if the amount of unpaid due on 28 February 2020 surpass 50 EUR or more and aforementioned obligations that still exist on 28 February 2020 and are surpassing 50 euros, are not paid off until 6 April 2020, and
• as of the entry into force of ZIUPPP private entrepreneur had already initiated procedure to wind up activity

Entitled to defer payment of social security contributions is a self-employed person, who is on a day Act regulating prevention measures relating to salaries and contributions (ZIUPPP) entered into force engaged in any economic activity or other allowed activity, irrespective of its legal form, if self-employed person is included in compulsory insurance on the basis of that activity and self-employed person does not meet conditions for inclusion in compulsory insurance on any other grounds and self-employed person does not have other employees.