Employment

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.