Paid out Difference to Minimum Salary

According to the Act Regulating the Minimum Salary (Off. Gazette RS, no. 13/2010) the difference to minimum salary is assessed for those employees who received salary lower than the specified minimum. With the minimum salary calculation we must separate:

• Paid difference to minimum salary, that is actually paid out (like regular work) to the difference to minimum salary and
• Calculated difference to minimum salary in accordance with the Regulation of content and shape of the calculation and the submission to the tax organization (Off. Gazette 109/2010), where the contributions are calculated and paid out.
  • Both contributions for parental protection (FROM salary, that the employee pays and TO salary that employer pays),
  • Contributions for pension and disability insurance (FROM/TO salary, that employer pays) and
  • Both contributions for unemployment (FROM salary, that the employee pays and TO salary that employer pays)

From 01.01.2015 in accordance to Article 410 of ZPIZ-2 is introduced the lowest bases for payment of contribution for social security, which will be changing to year 2021.

In case the minimum bases for contribution will be different to minimum salary, than the employer will have to insure to the employee salary up to minimum amount, like until now and calculate social security to the minimum bases, which will be in the payment period form 01.02.2018 forward 878,55 EUR.

• From 01.01.2015 to 28.02.2015 was valid minimum basis for contribution payment 792,05 EUR.
• From 01.03.2015 to 28.02.2016 was valid minimum basis for contribution payment 800,93 EUR.
• From 01.03.2016 to 28.02.2017 was valid minimum basis for contribution payment 809,06 EUR.
• From 01.03.2017 to 30.11.2017 was valid minimum basis for contribution payment 824,02 EUR.
• From 01.12.2017 to 31.01.2018 was valid minimum basis for contribution payment 855,72 EUR.
• From 01.02.2018 forward is valid that minimum basis for contribution payment is 878,55 EUR.

http://www.fu.gov.si/davki_in_druge_dajatve/podrocja/prispevki_za_socialno_varnost/?tx_news_pi1%5Bnews%5D=4359&tx_news_pi1%5Bcontroller%5D=News&tx_news_pi1%5Baction%5D=detail&cHash=fd49d8e4e07701879087adc5ea2b33d2

For correct calculation for employees and that the program will automatically add earning type for the difference to minimum salary or bases it is necessary to have the following settings:

	That automatic is working for the calculation of minimum salary and bases for contribution payment it is crucial that we have correctly set all four earning types IRM, RMO, RDR and RDI, regardless if certain ET do not come into pay. In the base, we must have all four ET set, with the settings shown on the pictures below.
	From minimum salary have taken out:  Bonus for night work Bonus for working on Sundays Bonus for working on bank holidays and days off by law

1. Earning types register

In the Earning Type register we must have settle the following ET for difference to minimum salary:

• Earning type IRM for payment of difference to minimum salary (like regular work) where we pay all contributions.

New ET from 01.01.2015 forward (Article 410 of ZPIZ-2)

• Earning type RMO for difference between minimum salary and minimum bases, where from the difference we pay all contributions for social security whereby the employees contributions for PIZ and ZZ pays employer and not employee. This ET is used for salary payment form 01.01.2015 for calculation of difference to minimum bases. 

• Earning type RDI for calculated difference to minimum salary, where we pay all contributions for social security, whereby the employees contributions for PIZ and ZZ pays employer and not employee. This ET is used in a case, when the difference to minimum salary happens because of the employees absence (sick leave until 30 days, eg). 

• Earning type RDR for refund and calculated difference to minimum salary, where we refund all contributions till the difference to minimum salary. This ET is used in a case when the difference happens because of the employees absence (sick leave over 30 days, eg.) and differs from RDI differs in Payment order code: BR and Absence Type: Sick leave over 30 days

2. Administration Panel

In Administration Panel | … | Payroll we must have selected checker Payout of Difference to Minimum Salary and set Earning Type through which we will pay out the difference to minimum salary. In our case, this is IRM. 

New from 01.01.2015 forward (Article 410 of ZPIZ-2)

In Administration Panel | … | Payroll | Custom Field | Average Salaries in the field Factor 15 (it must be in Factor 15 and not any other) which is reserved for minimum basis for calculating contributions, we enter Minimum basis, so in the Average salaries register shows a new column in which we enter minimum basis.

3. Average Salaries

In Average Salaries for the period of the calculation is entered Minimum, Average Salary and Required hours/month.  

New from 01.01.2015 forward (Article 410 of ZPIZ-2)

For payment after 01.03.2016 it is valid that minimum basis for contribution.

Minimum basis in the payment period from 01.03.2016 forward is 809,06 EUR, which is changing. Information Month represents the calculation period, which means that for the period 2019-09, which we payout in October, we set correct minimal basis.

​Minimal basis in case you have it opened in Average Salaries (field Factor 15) is also transferred from ftp server.

https://www.fu.gov.si/davki_in_druge_dajatve/podrocja/prispevki_za_socialno_varnost/osnove_za_placilo_ter_zneski_prispevkov_za_socialno_varnost/#c6859 

4. Payroll Calculation

In payroll preparation header we confirm the checker Diff. to Min. Salary and we launched the calculation, where the program will add suitable earning types for difference to minimal salary or basis.

5. Examples of calculations

In the following we show different examples of calculation to the difference to minimal salary:

• payed,
• calculated,
• payed, calculated and refunded,
• payed and calculated.