Spremembe pri predlaganju REK obrazcev po 1.1.2014

Changes by suggested REK forms after 01.01.2014

In connection with the Regulation of changes and additions of Regulation of content and shape of the calculation of tax deductions and of ways of submitting them to the tax authority (Official gazette of RS no. 85 with the date 18.10.2013), that it relates to filling the data after 01.01.2014 witch are valid for forms REK2 and iREK.  

1. Changes on REK-2 forms

For implementing Article 18 of ZPIZ-2 (Official gazette RS, no. 96/12 and 39/13) in REK-2 form completed with the field 223 – Contributions of employee for pension and disability insurance.

ZPIZ-2 in an Article 18 is setting mandatory insurance, that are under any other legal relationship they are working, except if they are receiving pension or are temporarily or occasionally performing work of students, with the connection with regulations, that are regulating this type of work. If the recipient of the income for work under another employment relationship fulfills the conditions for inclusion in mandatory insurance under Article 18 of ZPZ-2, must the employer calculate and pay the contributions for pension and disability insurance at the recipient expense, at the rate of 15,5%.

In work type it is necessary to add new contribution and in the codebook of municipality in subjects to correctly add the value or percentage for calculating the contribution, that is reporting for payment of the contribution according to Article 18 of ZPIZ-2, which it is decisive income type on work type.

Fields 221 and 222 are changed:

• 221 Contribution for pension and disability insurance at the employer’s expense
• 222 Contribution for health insurance at the employer’s expense

For income payment to persons that are included in the insurance under Article 18 of ZPIZ-2 are implemented new types of income, that are in use from 01.01.2014 forward:

• 2501 – Income based on the contract relationship insurance under Article 18 of ZPIZ-2
• 2502 – Income based on the contract relationship without PDDP – insurance under Article 18 of ZPIZ-2
• 2503 – Income for work done based on other basis ( attendance fees, …) – insurance under Article 18 of ZPIZ-2
• 2504 – Income for copyright work – insurance under Article 18 of ZPIZ-2
• 2510 – Benefits from other contracted relationship – insurance under Article 18 of ZPIZ-2
• 2514 – Income based on contracted relationship (summer job) – insurance under Article 18 of ZPIZ-2

New income types are implemented for incomes achieved based of submitting immovable property for rent, that are used form 01.01.2014 forward:

• 1701 – Income for submitting immovable property for rent – 10% normalized costs
• 1702 – Income for submitting immovable property for rent – 0% normalized costs
• 1703 – Payed income to a representative from renting immovable property– 10% normalized costs
• 1704 – Payed income to a representative from renting immovable property– 00% normalized costs
• 1705 – Income for submitting movable property for rent – 10% normalized costs
• 1706 – Payed income to a representative from renting movable property– 10% normalized costs

New income types are already included to upgrade, and in the code table it is not necessary to manually add new income types. For reporting we open only document type and select the correct income for reporting in REK form:

 

2. Changes on individual REK-2 forms

For incomes payed from 01.01.2011 forward, it is prescribed of reporting data that the payer is taking into account when paying tax deduction that insures controlling of regulations calculated tax deduction upon the payment of the income.

a. Data to the taxpayer – the recipient of the income – insured person

In the first part of the REK form are smaller changes, separated reporting of the name and surname, mandatory reporting of an address, place and country of residence for non-resident:

 

b. Special data (correctly mark special data of the recipient of the income)

A023 disability status (if the employee has a disability status based on ZZRZI, or other regulations, the payer must correctly mark it).

The field is marked, in case the employee has a selected category between 01-10 in the correspondent period

 

c. Data of the real estate

In the Income types for REK2 are added new types of income, achieved based on reporting immovable property for rent and are used form 01.01.2014 forward; 1701, 1702, 1703, 1704, 1704, 1705, 1706.

In employees files is for this purpose of reporting added a new panel Real Estate, where we can enter the number of real estates.

The number is only consecutive number of a real estate, which is automatically added to the real estate. We select the period to, when the lease is active (period is the same as the calculation period).

The number of real estate is selected in the calculation – ID of the real estate:

 

 

The number and the cadastral community, parcel no. and the building number form the identification of the real estate, that we are reporting in iREK the field A030:

 

• The cadastral community number and parcel number shall be entered for the income from the lands lease.
• For income form renting a building, enter cadastral community number and the building number.
• For incomes from renting part of a building, enter cadastral community number, building number and part of the building. Indicator for property type is entered for each building separately, together with the income relating to the rental of the building or a part of the building.

If we rent a moveable property, than we do not enter the data.

 

d. Data for the calculation of the tax deduction

Prescribed is reporting of the relief by the Law of income tax – Zdoh-2 (general relief, increased general relief, personal relief by 100% of disability, relief for dependent family member), that the payer takes into account with calculation of the tax deduction.

For dependent family member is valid person, that has in Slovenia registered residence or is a citizen of Republic of Slovenia or other country of EU or resident of the country, with which Slovenia has concluded international contract for the avoidance of double taxation on income, which allows exchange of the information for the purpose of local legislation.

V01 Data of dependent family members – children

We enter data for special relief for family members by Articles 114 and 115 of ZDoh-2. We enter year of birth and the relationship

Year of birth is taken form Employees files | Family members:

Data Relationship is written from Employees files | Relief:

Relationship in V01 Designation of Dependent Family Member – child are:

• A1 – Child under 18 years
• A2 – Child from 18 to 26 years, who continues education at a secondary school, vocational college or university continuously or with an interruption up to one year long, and has no regular income from employment or performing activities
• A3 – Child who fulfils the conditions under A2 and is older than 26 years, if he/she enrols in a program up to his/her 26^th year, and up to 6 years from the day of enrolment in an undergraduate program or up to 4 years from the day of enrolment in a postgraduate program
• A4 – Child over 18 years not receiving education and capable of work, registered at the employment office, living with own parents or foster parents, with no means of subsistence or less than the special tax relief
• A5 – Child in need of special care with the right to a childcare allowance in accordance with the act regulating parental care and family benefits or the right to a attendance allowance in accordance with the act regulating pension and disability insurance. The decision recognizing such a right shall be attached.
• B – Child incapable for work in accordance with the regulations on social care for mentally and physically disabled persons, regardless of age

Relationship in V02 Designation of Dependent Family Member – other are:

• C – Spouse, not employed and not pursuing an activity, without own means of subsistence or less than the special tax relief for dependent family members, and divorced spouse of the taxpayer, if a court ruling or agreement under the regulations on marriage and family relationships recognizes an alimony paid by the taxpayer
• D – Parents or foster parents of the taxpayer, without own means of subsistence or less than the special tax relief for dependent family members, who live in household with the taxpayer or receive intuitional care in a social welfare institution at the expanse of the taxpayer, and the parents or foster parent of the taxpayer’s spouse if the spouse is not an income tax payer
• E – Member of the household who participates in generating income from basic agriculture or forestry, without own means of subsistence or less than the special tax relief for dependent family members, provided his or her child, spouse, parent or foster parent does not exercise the special tax relief for dependent family members. In this case, the child of the household member is also regarded as a dependent family member of the taxpayer.

The data on the special allowance for dependent family members under Article 15 of ZDoh-2 shall be entered. We need to enter the number of the family member, for whom the taxpayer is claiming relief (except for children).

Dependent family member may be: spouse or long-term partner, divorced spouse, parent or adoptive parents, father in law or mother in law or adoptive parents of spouse, member of a farm household.

 

CALCULATION OF TAX DEDUCTION  

For income paid from January 1^st 2014, it is prescribed to show the data that the taxpayer takes into account in the calculation of tax deduction, which ensures that the calculation of the tax deduction is correct at the income payment.

The data in the field from D01 to D12 are entered in the incomes, payed from January 1^st 2014.

• D01 Income,
• D02 General relief,
• D03 Increased general relief,
• D04 Personal relief for 100% disability,
• D05 Personal relief for persons over 65 years of age,
• D06 Basis for calculating tax deduction,
• D07 Tax deduction at the rate of 25% (second employer),
• D08 Tax deduction by scale (in case the calculation for the tax income is calculated by after the income contribution for the tax income, from the Administration Panel),
• D09 Tax deduction at the average rate,
• D10 Personal relief for payment of pension, allowance and recognition allowance (currently not filling),
• D11 Exercising Benefits from International Contracts (currently not filling),
• D12 Reduced rate enforcement (currently not filling).

 

5. Additional data about payed incomes – income from the employment relationship

For incomes payed form 01.01.2014, is written for reporting data about payed cost reimbursements and other incomes from employment relationship, if they are paid in the amounts, that are not included in the tax base (in accordance with the provisions of Article 44 of ZDoh-2). This data are in accordance with the second provision of Article 135 of Employment relationship Law, which are shown on the employee’s payslip.

If the incomes, that are not included in the tax base, payed separately (without the payment of the salary or other taxable income from employment relationship), that the payer attaches individual data from the calculation of the tax deductions. On the cumulative REK-1 form that files only the data about the payer, number of income recipient and marks a type of income 1190 – Income form employment relationship that is not included in the tax base. In this cases the report is submitted once a month, together with all incomes, that are not included in the tax base, latest on the last day of the month in which they were payed.

Payers of the incomes from employment reports also about:

• Number of hours and salary amount, salary compensations and salary substitutions by regulations that are regulating pension and disability insurance.
• Data on type of bonuses given, where separately reporting of the most common benefits: use of the company vehicle for private purposes, accommodation, payed insurance premiums.

Data of salaries and salary compensations and benefits that are included income data in the income data under consequential number A052. Data of expense reimbursement with compliance ZDoh-2, that are not included in the tax base for the income from the employment relationship, the data of income under consequential number A052.

• B01 Salary: Entered the number of worked hours and the amount of gross salary for worked hours, together with the compensation that burdens the employer. In the data about number of hours are included also the hours, that were note worked, for which employee receives salary compensation from employer.
• B02 Salary compensation: Entered the number of not worked hours in frame of working time, for which employee receives the salary compensation in the burden of other organizations or employees. The amount of the salary compensation.  
• B03 Salary compensation by PIZ regulations: Entered the number of part-time hours and the amount of compensation for work with part-time schedule, that employer is paying in accordance with regulations about pension and disability insurance.
• B04 Reimbursement up to government regulation - meals: Entered the amount of paid reimbursement of meals, paid up to the amount which is in accordance with 3^rd point of the first paragraph of Article 44 of ZDoh-2, is not included in the basis of income from employment relationship.
• B05 Reimbursement up to government regulation - transportation: Entered the amount of paid reimbursement of transportation, paid up to the amount which is in accordance with 3^rd point of the first paragraph of Article 44 of ZDoh-2, is not included in the basis of income from employment relationship.
• B06 Reimbursement up to government regulation – cost of business trip: Entered the amount of paid reimbursement of cost of business trip (daily allowances, transportation, housing), paid up to the amount which is in accordance with 4^th point of the first paragraph of Article 44 of ZDoh-2, is not included in the basis of income from employment relationship.
• B07 Reimbursement up to government regulation – field allowance: Entered the amount of paid reimbursement of field allowance, paid up to the amount which is in accordance with 3^rd point of the first paragraph of Article 44 of ZDoh-2, is not included in the basis of income from employment relationship.
• B08 Reimbursement up to government regulation – compensation for separate living: Entered the amount of paid reimbursement of compensation for separate living, paid up to the amount which is in accordance with 3^rd point of the first paragraph of Article 44 of ZDoh-2, is not included in the basis of income from employment relationship.
• B09 Severance pay due to the termination of employment contract: Entered the amount of paid severance pay due to the termination of employment contract. In addition, is set as a write from employment relationship and is based on the 9^th point of the first paragraph of Article 44 of ZDoh-2, that is not included in the basis of income from employment relationship.
• B10 Severance pay upon retirement: Entered the amount of paid severance pay upon retirement and is based on the 7^th point of the first paragraph of Article 44 of ZDoh-2, that is not included in the basis of income from employment relationship.
• B11 Anniversary bonus: Entered the amount of paid anniversary bonus and is based on the 7^th point of the first paragraph of Article 44 of ZDoh-2, that is not included in the basis of income from employment relationship.
• B12 Solidarity aid: Entered the amount of paid solidarity aid and is based on the 7^th point of the first paragraph of Article 44 of ZDoh-2, that is not included in the basis of income from employment relationship.
• B13 Premiums of voluntary supplementary insurance: Entered the amount of paid premiums of voluntary supplementary insurance and is based on the 2^nd point of the first paragraph of Article 44 of ZDoh-2, that is not included in the basis of income from employment relationship.
• Benefits: Enters the value of benefits based on a type of benefits, and is shown separately for below written benefits:
• B14 Benefits – usage of private vehicle: Enters the registration number of the vehicle, which the employee has also for private use
• B15 Benefits – accommodation,
• B16 Benefits – insurance premium,
• B17 Benefits – other (benefits that are not included in B14, B15 or B16).

 

In the Earning type is added type of iREK earning for the usage of reporting additional data of paid income.

 

In the field iREK you select from existing code table correct code. At the upgrade most of earning types has assigned a correct type of iREK earning based on the REK type, type of payment in the case of public administration and even name control.

Before the first calculation, that will be paid after 01.01.2014 check accordingly and fill the missing type of iREK earnings, for faster way of sorting data use wizard, by pressing on the button . A new form opens up:

On this form, which are written in the earning types you can change or correctly fill the corresponding type of iREK income.

 

Example 1: Reporting calculating benefit for using vehicle, which employee has for private usage (B14 Benefit - use of a vehicle for private purpose)

Employee Abdula Abi company calculates benefit 100 euro for vehicle usage. Before salary calculation with the payment after 01.01.2014, it is necessary to enter vehicle in the employee files in the panel Vehicles:

The data serves only for the calculation and reporting vehicles in iREK form, if in the General employees data has already entered company vehicles and will offer you in the panel Vehicles – registration number, you can change it or select it from the vehicle register.

In the payroll preparation in the line of the earning type of the benefit, select the correct Vehicle ID.

* The column for selected Vehicle ID is added after the reference (the same as Real Estate ID).

After the salary calculation, it is shown the benefit – amount and the registration number in the iREK form of the employee:

 

Example 2: Reporting travel orders that are paid out with the salary

In the salary calculation we transfer travel order, that are going to be paid out with the salary with help with the button Transfer from travel order:  

Earning type must also be properly equipped with the right type of iREK earnings:

After the salary calculation, the amount of the travel order is written in iREK form: 

Example 3:  Reporting income, that are not included in the tax base and are not paid with salary

In case we are paying out incomes, that are not included in tax base and we are paying them with the salary, we need to report them latest till the last day of the month in which they were paid. Individual data from calculation of tax deduction, on cumulative REK-1 form, data of payer and the number of incomes (1190 Income from employment relationship, which is not included in the tax base).

For Examples of reporting travel orders, that were paid in current month trough cash till – prepayment, payment orders, returns, payment orders – prepayment, payments will be created in the new document type with the income type 1190:

 

 Document type correctly copy on the employees, you can use wizard for Copy Pay Slip Types:

Copy the created document type, for example PD0 to the employees:

 

For payed travel order in September 2019, we should create calculation like this:

In the preparation of the calculation for the reporting of trips IT IS NOT NECESSARY TO AD EARNING TYPE AND START THE SALARY CALCULATION!!

When exporting REK form select the created calculation and press on the button : 

 In the form Prepare Trip Documents for REK Form Pantheon offers travel orders that were payed in the period and in the period Travel Orders created using the button  :

In the fields are all payments and corresponding documents – cash deduction, receivables, payment orders, that were paid or returned in the period of payment (eg 2019-09). Travel orders are on the base all marked fro reporting, in case we would like to change, we deselect the lines and close the form Prepare Trip Documents for REK Form.

In Prepare and export REK Forms select, that we want to report selected travel orders in REK form:

and press process.

Correct REK-1 with corresponding iREK forms will be created. Data reported in REK-1:

Example of reporting iREK:

 

 In case we do not have travel orders in Pantheon and we do not payed them with the salaries, the program would in the newly created calculation add employees, which were payed in September travel order earning type and launch the calculation and we would create REK form:

When using this process, you need to take into consideration that is no tracking of travel orders, with which type of payment has been already reported. Tracking and accuracy is insured manually.

In the calculation we could report also next to travel order actually calculated eg B11 Anniversary bonus. In this case we need to ad correct ET and make the calculation and next to the travel orders report also payment of the anniversary bonus:

 

Bases for creating new form:

 http://www.uradni-list.si/1/objava.jsp?urlid=201385&stevilka=3127

 

Notice: FURS: http://www.durs.gov.si/si/prispevki_za_socialno_varnost/predlaganje_rek_obrazcev/spremembe_pri_predlaganju_obracunov_davcnega_odtegljaja_rek_obrazcev/

Frequently asked questions on the FURS web page: http://www.durs.gov.si/si/prispevki_za_socialno_varnost/predlaganje_rek_obrazcev/najpogostejsa_vprasanja_v_zvezi_s_predlaganjem_rek_obrazcev_po_1_1_2014/

 

Upcoming changes:

http://www.uradni-list.si/1/content?id=115637#!/Pravilnik-o-spremembah-in-dopolnitvah-Pravilnika-o-obrazcih-za-obracun-prispevkov-za-socialno-varnost

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