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Oprostitev plačila prispevkov PIZ se je spremenila iz 30% na 0%!

 

Skladno z določbo štirinajstega odstavka 145. člena Zakona o pokojninskem in invalidskem zavarovanju – ZPIZ-2 (Uradni list RS; št. 96/2012) so zavarovanci iz 15. člena tega zakona oproščeni plačila prispevka zavarovanca in prispevka delodajalca, in sicer: 

  • v drugem letu poslovanja po vpisu v register so te osebe oproščene prispevka zavarovanca in prispevka delodajalca v višini 30 % zneska prispevka, obračunanega od osnove iz drugega odstavka tega člena.

Pantheon v pripravi obračuna plače za samozaposlenega javi obvestilo, da se je procent olajšave spremenil glede na predhodni obračun. IRIS velja kot obvestilo uporabniku:

 

 

 

 

 

 

  

     


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