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Osnove za prispevke

Osnove za prispevke

Osnove za prispevke

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Osnove za prispevke  
Šifra osnove Opis osnove
P01 Plača in nadomestilo plače
P02 Razlika do minimalne plače
P03 Neplačana odsotnost
P04 Drugo

 

P01 Plača in nadomestila plače Vpiše se znesek osnove za prispevke, ki jih delodajalec obračuna od izplačanih plač in nadomestil plač, kar vključuje tudi nadomestila, ki NE bremenijo delodajalca (npr. refundacije iz ZZZS, iz proračuna).
P02 Razlika do minimalne plače Vpiše se znesek razlike do minimalne plače, ki jo prejmejo tisti zaposleni, ki za polni delovni čas prejmejo manj kot znaša bruto minimalna plača. Znesek se ne všteva v P01. V tem primeru mora biti izpolnjen tudi podatek 104 na zbirnem REK-1.
P03 Neplačana odsotnost Vpiše se bruto osnova za prispevke za neplačano odsotnost, ki sovpada s podatkom 107 na REK-1. Tako kot razlika do minimalne plače se tudi ta znesek ne všteva v P01.
P04 Drugo Vpiše se bruto osnova za prispevke, ki niso zajeti v P01, P02, P03:

-osnova za prispevke od bonitet, povračil stroškov nad uredbo,

-osnova za prispevke od drugih prejemkov iz delovnega razmerja,

-osnova za prispevke od pokojnin in nadomestil pokojninskega in invalidskega zavarovanja, ki jih plačuje ZPIZ,

- osnova za prispevke za PIZ za vajence,

- osnova za plačilo prispevkov od izplačil po podjemnih pogodbah,

- druge osnove, od katerih se skladno s posebnimi predpisi obračunavajo in plačajo obvezni prispevki za socialno varnost.

 
 

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