Employment

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.