Social Security Contributions for Sole Proprietors
Social Security Contributions for Sole Proprietors
Social Security Contributions for Sole Proprietors
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Let us say that you pay salary for period 2009-12 for sole proprietor who earned 25,045.74 EUR in the previous year (2008).
DURS Explanatory Notes:
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1. Administration Panel
Set the following in Administration Panel l Settings l Program Paramters |
Company l
General:
Plus, in Administration Panel l Settings l Program Paramters | Personnel |
Payroll l
General set
Sole Proprietor under Type.
2.Document Type
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To account for salary of sole proprietors, open a new
document type! Never use the same document type to account for payroll and sole proprietor's contributions!
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3. Employee Files - Salary Parameters
Enter the formula that can be observed below in the
Formula (gross) field in
Salary Parameters panel to obtain insurance base as set by the first paragraph of Article 209 of Pension and Disability Insurance Act (ZPIZ-1) (see basis for payment of contributions):
[#Del03#<6855,67:#Fa2#][#Del03#<16697,17:#Fa1#*0,6][#Del03#<25045,75:#Fa1#*0,9][#Del03#<33394,33:#Fa1#*1,2][#Del03#<41742,91:#Fa1#*1,5][#Del03#<50091,49:#Fa1#*1,8][#Del03#<58440,07:#Fa1#*2,1] (#Fa1#*2,4)
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If tax base amounts are changed, you have to change them accordingly in the formula above!
See: Payment of Contributions
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Insurance base is set in accordance with the first paragraph of Article 209 of the Pension and Disability Insurance Act (ZPIZ-1):
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to be equivalent to minimum salary where the tax base does not exceed the minimum annual salary rate for the Republic of Slovenia;
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to be equivalent to at least 60% rate of average salary for the preceding month before the one for which insurance tax is being set where the tax base is greater than the minimum annual salary rate and less than the average annual salary rate;
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to be equivalent to at least 90% rate of average salary for the preceding month before the one for which insurance tax is being set where the tax base is greater than a single average annual salary rate and lower than one and one-half times average annual salary rates;
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to be equivalent to at least 1.2 times the average salary for the preceding month before the one for which insurance tax is being set where the tax base is greater than one and one-half times the average annual salary rate and less than two average annual salary rates;
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to be equivalent to at least one and one-half times the average salary for the preceding month before the one for which insurance tax is being set where the tax base is greater than one and one-half times of average annual salary rates and less than two times the average annual salary rates;
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to be equivalent to at least 1.8 times the average salary for the preceding month before the one for which insurance tax is being set where the tax base is greater than two and one-half times the average annual salary rates and less than three times the average annual salary rates;
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to be equivalent to at least 2.1 times the average salary for the preceding month before the one for which insurance tax is being set where the tax base is greater than three times the average annual salary rates and less than three and one-half times the average annual salary rates;
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to be equivalent to at least 2.4 times the average salary for the preceding month before the one for which insurance tax is being set where the tax base is over three and one-half times the average annual salary rates.
According to the provision in the third paragraph of Article 209 of the Pension and Disability Insurance Act, payments for contributions are made from the currently valid bases.
4. Employee Files - Custom Fields
Enter the tax base valid for the previous year in Gross salary field (Del03) in the
Custom Fields panel in Employee Files. After setting it, you can determine gross insurance base (see: Payments of Contributions).
The valid tax base for year 2008 was 25,045.74 EUR.
5. Work Types - Contributions
According to the provision of Article 4 of the Social Security Contributions Act, the taxable persons not receiving payment pay the following:
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contributions for mandatory pension and disability insurance,
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contributions for mandatory health insurance
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financial contributions for child care, and
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employment contributions
That is, from the base from which payments are made for contributions for pension and disability insurance. Payments have to be made to the 15th in the month for the previous month.
Create a new entry in
Work Types (i.e. SP) which includes the above-mentioned contributions:
6.Earnings Types
Create a new entry in
Earnings Types, i.e. SPB. Then enter the following formula: #Del29#* #PRUre# /#Fa3# .
Set type of work for the earnings type (in this case SP).
7.Payroll Preparation
First enter earnings type SPB. Run calculation and create
payment orders for contributions payouts.
The taxable person completes payment orders in accordance with the instructions given by the local tax office.
8.Creating .XML File for Import to eDavki (eTax System)
in order to create an xml file which you store and import to eDavki (eTax System) check
and click
in 3O6 - Account of Social Security Contributions for Sole Proprietors (after Feb 1, 2009) in
Payroll Reports.
To display Account of Social Security Contributions for Sole Proprietors check
click
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