Employment

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.