By: Pomurske novice
Contributions to PIZ are 2.8 percent higher from April 2023. Since the inauguration of the government of Robert Golob, flat-rate contributions for afternoon social services have increased by as much as 8 percent.
Individuals liable for flat-rate contributions must submit a calculation of social security contributions for persons engaged as a secondary profession by the 15th of the month for the previous month if FURS does not submit a pre-filled statement to the eTaxes system by the 10th of the month or this calculation is incorrect. The deadline for payment of contributions is the 20th of the month for the previous month, i.e., May 20th for April 2023.
Table of flat-rate contributions for 2023:
|Name of the contribution||January||February||March||April to December|
|Contribution for PIZ||41,04||41,04||41,04||42,19|
|Contribution for ZZ||10,73||10,73||10,73||10,73|
|TOTAL PIZ and ZZ||83,95||83,95||83,95||85,10|
Lump-sum consumers must be insured for disability, physical impairment, or death as a result of an injury at work or an occupational disease while performing the specified activity (PIZ), and they pay contributions in lump sums. The contribution is determined by the Decision on determination of contributions for special cases of insurance and is valid for the period from April of the current calendar part to March of the following calendar year.
The Decision on Amendments to the Decision on Determining Contributions for Special Cases of Insurance stipulates that the contribution for PIZ from April 1st, 2023, to March 31st, 2024, amounts to €42.19.
If the taxpayer performs an activity for less than 15 days in an individual month (starting or stopping the activity), he pays half the amount of the contribution.
In addition, persons who perform an activity as a secondary profession must also be insured for injury at work and occupational disease (ZZ). The contribution from January 2023 to December 2023 inclusive amounts to €10.73 and is 7 percent higher with January 2023.
In addition, it is mandatory for these persons to pay an additional contribution for social security without the right from this title. The basis for payment of this contribution is 25 percent of the average gross salary in the Republic of Slovenia for the month of October of the previous calendar year, and the rate is 6.36 percent. Based on the average salary for October 2022, this contribution amounts to €32.18 from January 2023. Taxpayers pay a contribution to ZZ regardless of the number of days of activity in a given month.
Significant increase in contributions since the government of Robert Golob
Therefore, in the month of May, the government of Robert Golob increases the contributions to entrepreneurs who perform their activity in addition to regular employment. Given that more and more people cannot survive on the basic salary from month to month, in recent months more and more so-called afternoon ICs have been newly opened, which try to support the family with the help of additional income.
Since the inauguration of the government of Robert Golob, the flat-rate contributions for afternoon social services have increased from 78.68 to 85.10, i.e., by more than 8 percent.
It is more than obvious that the current government is unforgiving towards hard-working citizens and is putting an additional burden on them this year. All in all, it is a strong reminder of some dark times, which we renounced in 1990, but which are rapidly returning through the implementation of the programme of the Levica government party.