www.davkoplacevalci.com

Bilans.siB DoberRacunovodja.siDR DDVpoznavalec.siDDV Superdavki.comSD

krpan in druščina

postani član

OBVEZNO SOCIALNO ZAVAROVANJE OTROKA – ŠTUDENTA, NA KATEREGA JE BIL PRENESEN POSLOVNI DELEŽ V d.o.o. (06.03.2012)

<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Strict//EN"
    "http://www.w3.org/TR/xhtml1/DTD/xhtml1-strict.dtd">
<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o=
"urn:schemas-microsoft-com:office:office" xmlns:w=
"urn:schemas-microsoft-com:office:word" xmlns=
"http://www.w3.org/1999/xhtml">
<head>
<meta http-equiv="Content-Type" content=
"text/html; charset=utf-8" />
<meta name="ProgId" content="Word.Document" />
<meta name="Generator" content="Microsoft Word 9" />
<meta name="Originator" content="Microsoft Word 9" />
<link rel="File-List" href="./359955_datoteke/filelist.xml" />
<link rel="Edit-Time-Data" href="./359955_datoteke/editdata.mso" />

<title>Šablona</title>

<style type="text/css">
/*<![CDATA[*/

/*]]>*/
</style>

</head>
<body lang="SL" link="#002AA0" vlink="purple" style=
'tab-interval:36.0pt' xml:lang="SL">
<div class="Section1">
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;line-height:150%'>
<b style='mso-bidi-font-weight:normal'><span style=
'font-size:6.0pt;mso-bidi-font-family:Arial'><![if !supportEmptyParas]> <![endif]></span></b></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial;mso-fareast-language: SL'>
Iz sklopa - modula:</span></p>
<div style=
'border:none;border-bottom:solid windowtext 1.5pt;padding:0cm 0cm 1.0pt 0cm'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;border:none;mso-border-bottom-alt:solid windowtext 1.5pt;padding:0cm; mso-padding-alt:0cm 0cm 1.0pt 0cm'>
<span style=
'font-size:12.0pt;mso-bidi-font-family: Arial;mso-fareast-language:SL'>
PRAKSA/Mnenja strokovnjakov/Ostalo/ …</span></p>
</div>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;line-height: 150%'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;line-height:150%;mso-layout-grid-align:none;text-autospace: none'>
<b style='mso-bidi-font-weight:normal'><span style=
'font-size:14.0pt; mso-bidi-font-family:ArialMT'>OBVEZNO SOCIALNO
ZAVAROVANJE OTROKA – ŠTUDENTA, NA KATEREGA JE BIL PRENESEN POSLOVNI
DELEŽ V d.o.o.</span></b></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'>Številka:
<span style="mso-spacerun: yes"> </span><span style=
"mso-spacerun: yes"> </span>11/KM/2012</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'>Datum:<span style=
"mso-spacerun: yes">   </span> 15.02.2012</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<i style='mso-bidi-font-style:normal'><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>Vprašanje – opis
problema</span></i></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style='font-size:12.0pt;mso-bidi-font-family: Arial'>Družba z
omejeno odgovornostjo ima sedež v Sloveniji in samo enega
družbenika – fizično osebo, ki je rezident Slovenije. Družbenik je
obvezno socialno zavarovan na zavarovalni podlagi 040 – <i style=
'mso-bidi-font-style: normal'>Družbeniki, ki so poslovodne
osebe</i> in 112 - <i style='mso-bidi-font-style: normal'>Obvezno
zavarovanje za primer brezposelnosti za poslovodne osebe v osebni
družbi in enoosebni družbi z omejeno odgovornostjo ter zavodu</i>.
Z namenom zavarovanja na zavarovalni podlagi 001 - <i style=
'mso-bidi-font-style: normal'>Osebe, ki so v delovnem razmerju v RS
pri podjetju, …<a style='mso-endnote-id:edn1' href="#_edn1" name=
"_ednref1" title=""><span class="MsoEndnoteReference"><span style=
'mso-special-character:footnote'><![if !supportFootnotes]>[1]<![endif]></span></span></a></i>
je družbenik del svojega poslovnega deleža prenesel na svojega
otroka. Otrok je rezident Slovenije, ni zaposlen in ne opravlja
dejavnosti, še ni dopolnil starosti 26 let in je redni
študent.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;line-height: 150%;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'font-size: 12.0pt;mso-bidi-font-family:Arial'><span style=
"mso-spacerun: yes"> </span></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style='font-size:12.0pt;mso-bidi-font-family: Arial'>Ali se
je otrok – študent zaradi prenosa poslovnega deleža dolžan obvezno
socialno zavarovati?</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<i style='mso-bidi-font-style:normal'><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>Mnenje</span></i></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<b style='mso-bidi-font-weight:normal'><span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'>Kadar je študent v
večosebni d.o.o.</span></b> <span style=
'font-size: 12.0pt;mso-bidi-font-family:Arial'>(tj. d.o.o. z več
kot enim družbenikom) <b style='mso-bidi-font-weight:normal'>samo
družbenik</b>, ne pa tudi poslovodna oseba, <b style=
'mso-bidi-font-weight:normal'>se je dolžan obvezno socialno
zavarovati samo za zdravstveno zavarovanje</b> (ZZ - bolezen in
poškodbe izven dela, poškodbe pri delu in poklicne bolezni)
<b style='mso-bidi-font-weight: normal'>po zavarovalni podlagi
103</b> – <i style='mso-bidi-font-style:normal'>Osebe, ki so
družbeniki zasebnih družb in zavodov, če niso zavarovane na drugi
podlagi</i>, zaradi česar več <b style=
'mso-bidi-font-weight:normal'>ne more biti zdravstveno zavarovan
kot družinski član</b>.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<b style='mso-bidi-font-weight:normal'><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>Pri</span></b>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>zavarovalni <b style=
'mso-bidi-font-weight:normal'>podlagi 103:</b></span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt; line-height:150%;mso-list:l25 level1 lfo23;tab-stops:list 19.85pt'>
<![if !supportLists]><span style=
'font-size:12.0pt;font-family:Garamond;mso-bidi-font-family:Arial'>–<span style='font:7.0pt "Times New Roman"'>        </span></span>
<![endif]><b style='mso-bidi-font-weight:normal'><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>se prispevki za ZZ
plačujejo od</span></b><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>osnove v skladu s
predpisi o obveznem pokojninskem in invalidskem zavarovanju, tj.
<b style='mso-bidi-font-weight:normal'>od zavarovalne osnove in
najmanj v višini bruto najnižje pokojninske osnove</b>,</span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt; line-height:150%;mso-list:l25 level1 lfo23;tab-stops:list 19.85pt'>
<![if !supportLists]><span style=
'font-size:12.0pt;font-family:Garamond;mso-bidi-font-family:Arial'>–<span style='font:7.0pt "Times New Roman"'>        </span></span>
<![endif]><b style='mso-bidi-font-weight:normal'><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>je o</span></b>
<span style='font-size:12.0pt;mso-bidi-font-family:Arial'><b style=
'mso-bidi-font-weight: normal'>obračunanih prispevkih
zavarovanec</b>, <b style='mso-bidi-font-weight: normal'>tj.
študent kot fizična oseba</b>, davčnemu organu <b style=
'mso-bidi-font-weight: normal'>dolžan poročati na obrazcu OPSVL
preko sistema eDavki</b> <b style='mso-bidi-font-weight:normal'>do
15. dne v mesecu za pretekli mesec</b>. <b style=
'mso-bidi-font-weight:normal'>V istem roku</b> je zavarovanec
<b style='mso-bidi-font-weight:normal'>dolžan tudi izvršiti
plačilo</b> obračunanih <b style=
'mso-bidi-font-weight:normal'>prispevkov</b>.</span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:35.45pt;margin-bottom:.0001pt;text-align:justify;text-indent:-35.45pt; line-height:150%'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%'>
<u><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>1.<span style=
'mso-tab-count:1'> </span> Uvodno – sistem obveznega
socialnega zavarovanja v Sloveniji</span></u></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:35.45pt;margin-bottom:.0001pt;text-align:justify;text-indent:-35.45pt; line-height:150%'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<b style='mso-bidi-font-weight:normal'><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>Sistem obveznega
socialnega zavarovanja</span></b> <span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>je urejen s
številnimi predpisi. <b style='mso-bidi-font-weight:normal'>ZPIZ-1,
ZZVZZ, ZSDP, ZUTD</b> so <b style=
'mso-bidi-font-weight:normal'>temeljni materialni zakoni</b> s
področja obveznega socialnega zavarovanja, ki <b style=
'mso-bidi-font-weight:normal'>urejajo</b> <b style=
'mso-bidi-font-weight:normal'>podlage za vključitev fizične osebe v
zavarovanje</b>, <b style='mso-bidi-font-weight:normal'>osnove za
obračun prispevkov</b> in obseg pravic iz zavarovanja (in s tem
posredno višino in vrste prispevkov, ki jih je potrebno obračunati
in plačati). <b style='mso-bidi-font-weight:normal'>Zakon o
prispevkih za socialno zavarovanje</b> (ZPSV) je krovni zakon, ki
<b style='mso-bidi-font-weight:normal'>ureja</b> obračunavanje,
plačevanje ter <b style='mso-bidi-font-weight:normal'>stopnje
prispevkov</b> za socialno varnost, delno pa tudi osnove od katere
se prispevki obračunavajo.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt; background:white'>
<b style='mso-bidi-font-weight:normal'><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><![if !supportEmptyParas]> <![endif]></span></b></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt; background:white'>
<b style='mso-bidi-font-weight:normal'><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>Od
osnove</span></b><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>, od katere se
obračunajo prispevki <b style='mso-bidi-font-weight:normal'>za
PIZ</b>, <b style='mso-bidi-font-weight:normal'>se praviloma</b>
(<b style='mso-bidi-font-weight: normal'>vendar ne vedno</b>)
<b style='mso-bidi-font-weight:normal'>obračunajo tudi ostali
prispevki</b>. Obstaja <b style='mso-bidi-font-weight:normal'>več
vrst zavarovalnih podlag</b>, ki <b style=
'mso-bidi-font-weight:normal'>se med seboj razlikujejo</b>
v:</span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt; line-height:150%;mso-list:l17 level1 lfo25;tab-stops:list 19.85pt left 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt; background:white'>
<![if !supportLists]><span style=
'font-size:12.0pt; mso-bidi-font-family:Arial'>–<span style=
'font:7.0pt "Times New Roman"'>        </span></span>
<![endif]><b style='mso-bidi-font-weight:normal'><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>šifri</span></b>
<span style='font-size:12.0pt;mso-bidi-font-family:Arial'>(oznaki –
poimenovanju zavarovalne podlage),</span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt; line-height:150%;mso-list:l17 level1 lfo25;tab-stops:list 19.85pt left 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt; background:white'>
<![if !supportLists]><span style=
'font-size:12.0pt; mso-bidi-font-family:Arial'>–<span style=
'font:7.0pt "Times New Roman"'>        </span></span>
<![endif]><b style='mso-bidi-font-weight:normal'><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>osnovi za obračun
prispevkov</span></b><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>,</span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt; line-height:150%;mso-list:l17 level1 lfo25;tab-stops:list 19.85pt left 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt; background:white'>
<![if !supportLists]><span style=
'font-size:12.0pt; mso-bidi-font-family:Arial'>–<span style=
'font:7.0pt "Times New Roman"'>        </span></span>
<![endif]><b style='mso-bidi-font-weight:normal'><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>prispevnih
stopnjah</span></b><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>,</span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt; line-height:150%;mso-list:l17 level1 lfo25;tab-stops:list 19.85pt left 45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt; background:white'>
<![if !supportLists]><span style=
'font-size:12.0pt; mso-bidi-font-family:Arial'>–<span style=
'font:7.0pt "Times New Roman"'>        </span></span>
<![endif]><b style='mso-bidi-font-weight:normal'><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>načinu
poročanja</span></b> <span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>pristojnim
institucijam.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;tab-stops:45.8pt 91.6pt 137.4pt 183.2pt 229.0pt 274.8pt 320.6pt 366.4pt 412.2pt 458.0pt 503.8pt 549.6pt 595.4pt 641.2pt 687.0pt 732.8pt; background:white'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<b style='mso-bidi-font-weight:normal'><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>Obvezno
zavarovanje</span></b> <span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>fizične osebe po
posamezni zavarovalni podlagi <b style=
'mso-bidi-font-weight:normal'>je odvisno od</b> obstoja <b style=
'mso-bidi-font-weight:normal'>pravnega razmerja</b> in <b style=
'mso-bidi-font-weight:normal'>traja od začetka pravnega
razmerja</b>, ki je podlaga za obvezno zavarovanje, <b style=
'mso-bidi-font-weight:normal'>do prenehanja takšnega
razmerja</b></span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:35.45pt;margin-bottom:.0001pt;text-align:justify;text-indent:-35.45pt; line-height:150%'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%'>
<u><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>2.<span style=
'mso-tab-count:1'> </span> Prispevek za pokojninsko in
invalidsko zavarovanje – PIZ</span></u></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<b style='mso-bidi-font-weight:normal'><span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'>V skladu s
prednostnim pravilom</span></b> <span style=
'font-size:12.0pt; mso-bidi-font-family:Arial'>vključevanja v
obvezno PIZ zavarovanje iz 25. člena ZPIZ-1 <b style=
'mso-bidi-font-weight:normal'>se v primeru, če oseba istočasno
izpolnjuje pogoje za vključitev v obvezno zavarovanje po več
podlagah</b>, obvezno <b style=
'mso-bidi-font-weight:normal'>zavaruje po tisti</b> podlagi,
<b style='mso-bidi-font-weight:normal'>ki je</b> <b style=
'mso-bidi-font-weight: normal'>navedena pred drugimi</b> podlagami,
po katerih bi lahko bila vključena v zavarovanje.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<b style='mso-bidi-font-weight:normal'><span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'>Otrok-študent v
danem primeru zaradi družbeništva v d.o.o. ne izpolnjuje pogojev za
obvezno PIZ zavarovanje po nobeni od v ZPIZ-1 navedenih
podlag</span></b><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>, <b style=
'mso-bidi-font-weight: normal'>ker</b> <b style=
'mso-bidi-font-weight:normal'>ni zaposlen</b> v Sloveniji (13. člen
ZPIZ-1), ni državljan Slovenije zaposlen pri tujcih (14. člen
ZPIZ-1), <b style='mso-bidi-font-weight:normal'>ni samozaposlen</b>
(15. člen ZPIZ-1) <b style='mso-bidi-font-weight:normal'>- v danem
primeru ni zavarovanja po podlagi 040, ker je samo družbenik, ne pa
tudi poslovodna oseba!</b>, ni kmet (16. člen ZPIZ-1), ni vajenec
(20. člen ZPIZ-1), ni vrhunski športnik ali šahist<span style=
"mso-spacerun: yes"> </span> (21. člen ZPIZ-1), ni brezposelni
zavarovanec (22. člen ZPIZ-1), itd.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<span style='font-size:12.0pt;mso-bidi-font-family:Arial'>V danem
primeru <b style='mso-bidi-font-weight:normal'>prav tako ni
dolžnosti obračuna in plačila t.i. pavšalnega prispevka za PIZ</b>,
katere določajo <span style='mso-bidi-font-weight: bold'>26. do 28.
člen ZPIZ-1 v povezavi s Sklepom</span> <span style=
'mso-bidi-font-weight:bold'>o določitvi prispevkov za posebne
primere zavarovanja. <b>Družbeništvo študenta v družbi ni
aktivnost, ki bi podlegala obračunu in plačilu pavšalnega
prispevka</b> <b>za</b> <b>PIZ</b>.</span></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%'>
<u><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>3.<span style=
'mso-tab-count:1'> </span> Prispevek za zdravstveno varstvo in
poškodbe pri delu – ZZ</span></u></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<b style='mso-bidi-font-weight:normal'><span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'>Po</span></b>
<span style='font-size:12.0pt;mso-bidi-font-family:Arial'>14. členu
<b style='mso-bidi-font-weight:normal'>ZZZVZ so zavarovane osebe
zavarovanci in družinski člani</b>.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<b style='mso-bidi-font-weight:normal'><span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'>Kadar je otrok sam
obvezno socialno zavarovan, ne more biti zdravstveno zavarovan kot
družinski član</span></b><span style=
'font-size:12.0pt; mso-bidi-font-family:Arial'>, tj. po enemu od
staršev. <b style='mso-bidi-font-weight: normal'>Po</b> določbi
prvega odstavka 22. člena <b style=
'mso-bidi-font-weight: normal'>ZZVZZ je kot družinski član
zdravstveno zavarovan otrok, <u>ki ni sam</u></b><u><b style=
'mso-bidi-font-weight:normal'>zavarovanec</b></u>, do dopolnjenega
15. leta starosti oziroma do dopolnjenega 18. leta starosti, po tej
starosti pa, če se šola, in sicer do konca šolanja, vendar največ
do dopolnjenega 26. leta starosti.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;line-height: 150%;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'font-size: 12.0pt;mso-bidi-font-family:Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<b style='mso-bidi-font-weight:normal'><span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'>Po 6. točki 15.
člena ZZZVZ so zavarovanci</span></b> <span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>tudi <b style=
'mso-bidi-font-weight: normal'>osebe, ki so <u>lastniki</u>
zasebnih podjetij v</b> Republiki <b style=
'mso-bidi-font-weight:normal'>Sloveniji</b>, če niso <i style=
'mso-bidi-font-style: normal'>(opomba KM: obvezno)</i> zavarovani
iz drugega naslova. <b style='mso-bidi-font-weight:normal'>Pogoj za
zavarovanje po 6. točki prvega odstavka 15. člena ZZVZZ</b>
<b style='mso-bidi-font-weight:normal'>je vezan samo na
lastništvo</b> v zasebnem podjetju. Posledično se <b>lastniki
zasebnih podjetij v zavarovanje</b> <b style=
'mso-bidi-font-weight:normal'>po 6. točki prvega odstavka 15. člena
ZZVZZ</b> <b>vključujejo z zavarovalno podlago</b><span style=
'mso-bidi-font-weight:bold'>:</span></span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt; line-height:150%;mso-list:l4 level1 lfo26;tab-stops:list 19.85pt;mso-layout-grid-align: none;text-autospace:none'>
<![if !supportLists]><span style=
'font-size:12.0pt; font-family:Garamond;mso-bidi-font-family:Arial'>–<span style='font:7.0pt "Times New Roman"'>        </span></span>
<![endif]><span style=
'font-size:12.0pt;mso-bidi-font-family: Arial;mso-bidi-font-weight:bold'>040</span><span style='font-size:12.0pt; mso-bidi-font-family:Arial'>,
kadar v povezavi z lastništvom v zasebni družbi v Sloveniji
izpolnjujejo tudi pogoje za obvezno PIZ po drugem odstavku 15.
člena ZPIZ-1 (tj. družbenik zasebne družbe ali zavoda v Sloveniji,
ki je poslovodna oseba in ni zavarovana na drugi podlagi),
ali</span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt; line-height:150%;mso-list:l4 level1 lfo26;tab-stops:list 19.85pt;mso-layout-grid-align: none;text-autospace:none'>
<![if !supportLists]><span style=
'font-size:12.0pt; font-family:Garamond;mso-bidi-font-family:Arial'>–<span style='font:7.0pt "Times New Roman"'>        </span></span>
<![endif]><b><span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'>103</span></b><b style='mso-bidi-font-weight:normal'><span style='font-size:12.0pt;mso-bidi-font-family:Arial'>,
kadar v povezavi z lastništvom v zasebni družbi v
Sloveniji</span></b> <span style=
'font-size:12.0pt; mso-bidi-font-family:Arial'><b style=
'mso-bidi-font-weight:normal'>izpolnjujejo pogoje samo za</b>
<b style='mso-bidi-font-weight:normal'>obvezno</b> <b style=
'mso-bidi-font-weight:normal'>ZZ</b>.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<b style='mso-bidi-font-weight:normal'><span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'>Podlaga
103</span></b> <span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'>se je <b style=
'mso-bidi-font-weight:normal'>začela uporabljati 14.02.2009</b> kot
<b style='mso-bidi-font-weight:normal'>posledica sprememb in
dopolnitev <i style='mso-bidi-font-style:normal'>Pravil obveznega
zdravstvenega zavarovanja</i></b><i style=
'mso-bidi-font-style:normal'>,</i> v okviru katerih je bila
spremenjena tudi 4. točka 16. člena <i style=
'mso-bidi-font-style:normal'>Pravil</i>, ki ureja ZZ zavarovancev
iz 6. točke prvega odstavka 15. člena ZZVZZ. Na <b style=
'mso-bidi-font-weight:normal'>podlagi spremenjene ureditve
<i style='mso-bidi-font-style:normal'>Pravil</i> se lastnost
zavarovane osebe iz 6. točke 15. člena ZZVZZ začne z dnem vpisa
osebe</b> (<i style='mso-bidi-font-style: normal'>opomba KM: kot
lastnika-družbenika</i>) <b style='mso-bidi-font-weight: normal'>v
predpisan register</b>.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<b style='mso-bidi-font-weight:normal'><span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'>Pri podlagi 103 se
prispevek za ZZ plačuje od</span></b> <span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><b style=
'mso-bidi-font-weight: normal'>osnove v skladu s predpisi o
obveznem PIZ</b> (zveza: drugi v povezavi s prvim odstavkom 4.
člena ZPSV; ki se veže na 207., 208. in 209. člen ZPIZ-1),
<b style='mso-bidi-font-weight:normal'>tj.</b> <b style=
'mso-bidi-font-weight: normal'>zavarovalna osnova najmanj v višini
bruto najnižje pokojninske osnove</b>. <b style=
'mso-bidi-font-weight:normal'>Ker je</b> <b style=
'mso-bidi-font-weight: normal'>v danem primeru študent samo
družbenik, ne pa tudi poslovodja</b>, posledično <b style=
'mso-bidi-font-weight:normal'>ne bo prejemal dohodkov za vodenje
poslovnega subjekta</b> (poslovodenje), <b style=
'mso-bidi-font-weight: normal'>zato se njegova zavarovalna osnova
pri prerazvrstitvi v novo zavarovalno osnovo</b> v skladu s
<i style='mso-bidi-font-style:normal'>Pravilnikom o postopku za
razvrščanje v zavarovalne osnove</i> <b style=
'mso-bidi-font-weight: normal'>ne bo spremenila – bo ostala enaka
najnižji pokojninski osnovi</b>.</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<b style='mso-bidi-font-weight:normal'><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>Obračun in plačilo
prispevkov za ZZ pri zavarovalni podlagi 103</span></b>
<span style='font-size: 12.0pt;mso-bidi-font-family:Arial'>poteka
na naslednji način:<a style='mso-endnote-id:edn2' href="#_edn2"
name="_ednref2" title=""><span class=
"MsoEndnoteReference"><span style=
'mso-special-character:footnote'><![if !supportFootnotes]>[2]<![endif]></span></span></a></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'font-size: 12.0pt;mso-bidi-font-family:ArialMT'><![if !supportEmptyParas]> <![endif]></span></p>
<div align="center">
<table border="1" cellspacing="0" cellpadding="0" style=
'border-collapse:collapse; border:none;mso-border-alt:solid windowtext .5pt;mso-padding-alt:0cm 5.4pt 0cm 5.4pt'>
<tr>
<td width="113" valign="top" style=
'width:3.0cm;border:solid windowtext .5pt; background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><span style=
'font-size:11.0pt;mso-bidi-font-family:Arial'>Metoda in
način</span></p>
</td>
<td width="491" colspan="2" valign="top" style=
'width:368.6pt;border:solid windowtext .5pt; border-left:none;mso-border-left-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><span style=
'font-size:11.0pt;mso-bidi-font-family:Arial'>obračun davka –>
<b style='mso-bidi-font-weight:normal'>obračun prispevkov</b> za
socialno varnost</span></p>
</td>
</tr>
<tr>
<td width="113" valign="top" style=
'width:3.0cm;border-top:none;border-left:solid windowtext .5pt; border-bottom:solid windowtext .5pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><span style=
'font-size:11.0pt;mso-bidi-font-family:Arial'>Obračun</span></p>
</td>
<td width="491" colspan="2" valign="top" style=
'width:368.6pt;border:none; border-bottom:solid windowtext .5pt;mso-border-top-alt:solid windowtext .5pt; background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>
<![if !supportEmptyParas]> <![endif]></p>
</td>
</tr>
<tr>
<td width="113" valign="top" style=
'width:3.0cm;border:solid windowtext .5pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style=
'font-size:11.0pt;mso-bidi-font-family:Arial'>obrazec</span></p>
</td>
<td width="491" colspan="2" valign="top" style=
'width:368.6pt;border-top:none; border-left:none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><span style=
'font-size:11.0pt;mso-bidi-font-family:Arial'>Obračun prispevkov za
socialno varnost za lastnike zasebnih podjetij, ki nimajo plače -
<b style='mso-bidi-font-weight:normal'>OPSVL</b></span></p>
</td>
</tr>
<tr>
<td width="113" valign="top" style=
'width:3.0cm;border:solid windowtext .5pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style=
'font-size:11.0pt;mso-bidi-font-family:Arial'>predložitev</span></p>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style=
'font-size:11.0pt;mso-bidi-font-family:Arial'>(kdo,</span></p>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style=
'font-size:11.0pt;mso-bidi-font-family:Arial'>način,</span></p>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style=
'font-size:11.0pt;mso-bidi-font-family:Arial'>rok)</span></p>
</td>
<td width="491" colspan="2" valign="top" style=
'width:368.6pt;border-top:none; border-left:none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:19.85pt;margin-bottom:.0001pt;text-indent:-19.85pt;mso-list:l11 level1 lfo28; tab-stops:list 19.85pt;mso-layout-grid-align:none;text-autospace:none'>
<![if !supportLists]><strong><span style=
'font-size:12.0pt;font-family:Garamond;mso-bidi-font-family:Arial; font-weight:normal'>–<span style='font:7.0pt "Times New Roman"'>        </span></span></strong>
<![endif]><b style='mso-bidi-font-weight:normal'><span style=
'font-size:11.0pt;mso-bidi-font-family:Arial'>družbenik
</span></b></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:19.85pt;margin-bottom:.0001pt;text-indent:-19.85pt;mso-list:l11 level1 lfo28; tab-stops:list 19.85pt;mso-layout-grid-align:none;text-autospace:none'>
<![if !supportLists]><span style=
'font-size:12.0pt;font-family:Garamond;mso-bidi-font-family:Arial'>–<span style='font:7.0pt "Times New Roman"'>        </span></span>
<![endif]><strong><span style=
'font-size:11.0pt;mso-bidi-font-family: Arial'>preko</span></strong>
<span style='font-size:11.0pt;mso-bidi-font-family: Arial'>sistema
<strong>eDavki</strong> (<strong>lahko tudi družba</strong>,
<strong>če</strong> ji je družbenik podal <strong>ustrezno
pooblastilo</strong>)</span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:19.85pt;margin-bottom:.0001pt;text-indent:-19.85pt;mso-list:l11 level1 lfo28; tab-stops:list 19.85pt;mso-layout-grid-align:none;text-autospace:none'>
<![if !supportLists]><span style=
'font-size:12.0pt;font-family:Garamond;mso-bidi-font-family:Arial'>–<span style='font:7.0pt "Times New Roman"'>        </span></span>
<![endif]><span style=
'font-size:11.0pt;mso-bidi-font-family: Arial'>najpozneje <b style=
'mso-bidi-font-weight:normal'>15. v mesecu</b> za pretekli
mesec</span></p>
</td>
</tr>
<tr>
<td width="113" valign="top" style=
'width:3.0cm;border-top:none;border-left:solid windowtext .5pt; border-bottom:solid windowtext .5pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><span style=
'font-size:11.0pt;mso-bidi-font-family:Arial'>Višina</span></p>
</td>
<td width="491" colspan="2" valign="top" style=
'width:368.6pt;border:none; border-bottom:solid windowtext .5pt;mso-border-top-alt:solid windowtext .5pt; background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>
<![if !supportEmptyParas]> <![endif]></p>
</td>
</tr>
<tr>
<td width="113" valign="top" style=
'width:3.0cm;border:solid windowtext .5pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style=
'font-size:11.0pt;mso-bidi-font-family:Arial'>(prispevna
stopnja)</span></p>
</td>
<td width="491" colspan="2" valign="top" style=
'width:368.6pt;border-top:none; border-left:none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><span style=
'font-size:11.0pt;mso-bidi-font-family:Arial'>skupaj
<strong>13,45%</strong> <b style='mso-bidi-font-weight:normal'>od
zavarovalne osnove</b><span style="mso-spacerun: yes"> </span>
- polja 310 do 340 OPSVL:</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;mso-layout-grid-align: none;text-autospace:none'>
<span style='font-size:11.0pt;mso-bidi-font-family: Arial'>310
Prispevek zavarovanca za primer bolezni in poškodbe izven
dela</span></p>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'font-size:11.0pt;mso-bidi-font-family:Arial'><span style=
"mso-spacerun: yes"> </span>6,36%</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;mso-layout-grid-align: none;text-autospace:none'>
<span style='font-size:11.0pt;mso-bidi-font-family: Arial'>320
Prispevek delodajalca za primer bolezni in poškodbe izven
dela</span></p>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'font-size:11.0pt;mso-bidi-font-family:Arial'>6,56%</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;mso-layout-grid-align: none;text-autospace:none'>
<span style='font-size:11.0pt;mso-bidi-font-family: Arial'>330
Prispevek za primer poškodbe pri delu in poklicne
bolezni</span></p>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'font-size:11.0pt;mso-bidi-font-family:Arial'>0,53%</span></p>
</td>
</tr>
<tr>
<td width="113" valign="top" style=
'width:3.0cm;border-top:none;border-left:solid windowtext .5pt; border-bottom:solid windowtext .5pt;border-right:none;mso-border-top-alt: solid windowtext .5pt;background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><span style=
'font-size:11.0pt;mso-bidi-font-family:Arial'>Plačilo</span></p>
</td>
<td width="491" colspan="2" valign="top" style=
'width:368.6pt;border:none; border-bottom:solid windowtext .5pt;mso-border-top-alt:solid windowtext .5pt; background:#E6E6E6;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'>
<![if !supportEmptyParas]> <![endif]></p>
</td>
</tr>
<tr>
<td width="113" valign="top" style=
'width:3.0cm;border:solid windowtext .5pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style=
'font-size:11.0pt;mso-bidi-font-family:Arial'>rok</span></p>
</td>
<td width="491" colspan="2" valign="top" style=
'width:368.6pt;border-top:none; border-left:none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><span style=
'font-size:11.0pt;mso-bidi-font-family:Arial'>najpozneje <b style=
'mso-bidi-font-weight:normal'>15. v mesecu</b> za pretekli
mesec</span></p>
</td>
</tr>
<tr>
<td width="113" valign="top" style=
'width:3.0cm;border:solid windowtext .5pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style=
'font-size:11.0pt;mso-bidi-font-family:Arial'>zavezanec</span></p>
</td>
<td width="491" colspan="2" valign="top" style=
'width:368.6pt;border-top:none; border-left:none;border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><b style=
'mso-bidi-font-weight:normal'><span style=
'font-size:11.0pt;mso-bidi-font-family: Arial'>družbenik</span></b></p>
</td>
</tr>
<tr>
<td width="113" valign="top" style=
'width:3.0cm;border:solid windowtext .5pt; border-top:none;mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" align="right" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:right'>
<span style='font-size:11.0pt;mso-bidi-font-family:Arial'>vplačilni
račun (od 01.10.2011)</span></p>
</td>
<td width="475" valign="top" style=
'width:356.0pt;border:none;border-bottom:solid windowtext .5pt; mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt; padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:19.85pt;margin-bottom:.0001pt;text-indent:-19.85pt;mso-list:l7 level1 lfo29; tab-stops:list 19.85pt;mso-layout-grid-align:none;text-autospace:none'>
<![if !supportLists]><span style=
'font-size:12.0pt;font-family:Garamond;mso-bidi-font-family:Arial'>–<span style='font:7.0pt "Times New Roman"'>        </span></span>
<![endif]><b style='mso-bidi-font-weight:normal'><span style=
'font-size:11.0pt;mso-bidi-font-family:Arial'>prehodni davčni
podračun</span></b> <span style=
'font-size:11.0pt;mso-bidi-font-family:Arial'>(PDP) <b style=
'mso-bidi-font-weight: normal'><strong>ZZZS</strong><span style=
"mso-spacerun: yes">   </span></b>
01100-8883000073</span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent: -19.85pt;mso-list:l7 level1 lfo29;tab-stops:list 19.85pt;mso-layout-grid-align: none;text-autospace:none'>
<![if !supportLists]><strong><span style=
'font-size:12.0pt;font-family:Garamond;mso-bidi-font-family:Arial; font-weight:normal'>–<span style='font:7.0pt "Times New Roman"'>        </span></span></strong>
<![endif]><strong><span style=
'font-size:11.0pt; mso-bidi-font-family:Arial'>obvezni podatki
sklica</span></strong><strong><span style=
'font-size:11.0pt;mso-bidi-font-family:Arial;font-weight:normal'>:</span></strong><strong><span style='font-size:11.0pt;mso-bidi-font-family:Arial'><span style="mso-spacerun: yes"> </span></span></strong>
<strong><span style=
'font-size:11.0pt;mso-bidi-font-family:Arial;font-weight:normal'>model</span></strong>
<strong><span style=
'font-size:11.0pt;mso-bidi-font-family:Arial'>19<span style=
"mso-spacerun: yes"> </span></span></strong>
<strong><span style=
'font-size:11.0pt;mso-bidi-font-family:Arial;font-weight:normal'>podatek</span></strong>
<strong><span style=
'font-size:11.0pt;mso-bidi-font-family: Arial'>P1</span></strong>
<strong><span style=
'font-size:11.0pt;mso-bidi-font-family: Arial;font-weight:normal'>(</span></strong><strong><span style='font-size: 11.0pt;mso-bidi-font-family:Arial'>davčna
številka plačnika</span></strong><strong><span style=
'font-size:11.0pt;mso-bidi-font-family:Arial;font-weight:normal'>)
- podatek</span></strong> <strong><span style=
'font-size:11.0pt;mso-bidi-font-family: Arial'>P2</span></strong>
<strong><span style=
'font-size:11.0pt;mso-bidi-font-family: Arial;font-weight:normal'>(</span></strong><strong><span style='font-size: 11.0pt;mso-bidi-font-family:Arial'>šifra</span></strong>
<strong><span style=
'font-size:11.0pt;mso-bidi-font-family:Arial;font-weight:normal'>obvezne
dajatve)</span></strong></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent: -19.85pt;mso-list:l7 level1 lfo29;tab-stops:list 19.85pt;mso-layout-grid-align: none;text-autospace:none'>
<![if !supportLists]><span style=
'font-size:12.0pt; font-family:Garamond;mso-bidi-font-family:Arial'>–<span style='font:7.0pt "Times New Roman"'>        </span></span>
<![endif]><strong><span style=
'font-size:11.0pt;mso-bidi-font-family: Arial'>19<span style=
"mso-spacerun: yes"> </span></span></strong>
<strong><span style=
'font-size:11.0pt;mso-bidi-font-family:Arial;font-weight:normal'>davčna
številka</span></strong> <strong><span style=
'font-size:11.0pt;mso-bidi-font-family: Arial'>družbenika-</span></strong><em><b style='mso-bidi-font-weight:normal'><span style='font-size:11.0pt;mso-bidi-font-family:Arial;font-style:normal'>45004
ali</span></b></em> <span style=
'font-size:11.0pt;mso-bidi-font-family:Arial'>-<em><b style=
'mso-bidi-font-weight:normal'><span style=
'font-style:normal'>99996</span></b></em></span></p>
</td>
<td width="17" valign="top" style=
'width:12.6pt;border-top:none;border-left:none; border-bottom:solid windowtext .5pt;border-right:solid windowtext .5pt; mso-border-top-alt:solid windowtext .5pt;padding:0cm 5.4pt 0cm 5.4pt'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;mso-layout-grid-align: none;text-autospace:none'>
<![if !supportEmptyParas]> <![endif]></p>
</td>
</tr>
</table>
</div>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:ArialMT'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<b style='mso-bidi-font-weight:normal'><i style=
'mso-bidi-font-style:normal'><span style=
'font-size:12.0pt;mso-bidi-font-family:ArialMT'>Opozorilo:</span></i></b></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<b style='mso-bidi-font-weight:normal'><i style=
'mso-bidi-font-style:normal'><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>Na podlagi 78.a člena
ZZVZZ se osebi zavarovani na podlagi 103 v času, ko nima poravnanih
obveznosti iz naslova prispevkov za ZZ, zadržijo njene pravice do
zdravstvenih storitev</span></i></b> <i style=
'mso-bidi-font-style:normal'><span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'>in denarnih dajatev
iz naslova obveznega zdravstvenega zavarovanja, pri čemer je
<b style='mso-bidi-font-weight:normal'>do poravnave (plačila)
obveznosti na račun obveznega ZZ možno uveljaviti le nujno
zdravljenje</b>.</span></i></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:ArialMT'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%'>
<u><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>4.<span style=
'mso-tab-count:1'> </span> Prispevek za starševsko varstvo –
SV in zaposlovanje - ZAP</span></u></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:35.45pt;margin-bottom:.0001pt;text-align:justify;text-indent:-35.45pt; line-height:150%'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<b style='mso-bidi-font-weight:normal'><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>Prispevka SV in ZAP v
danem primeru ni treba obračunati in plačati.</span></b>
<span style=
'font-size:12.0pt; mso-bidi-font-family:Arial'><b style='mso-bidi-font-weight:normal'>
V ZSDP in ZUTD okoliščina »študent, ki je</b> (samo)<b style=
'mso-bidi-font-weight:normal'>družbenik družbe« ni navedena kot
podlaga za obvezno zavarovanje za SV oziroma ZAP</b>.<a style=
'mso-endnote-id:edn3' href="#_edn3" name="_ednref3" title=
""><span class="MsoEndnoteReference"><span style=
'mso-special-character:footnote'><![if !supportFootnotes]>[3]<![endif]></span></span></a></span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:35.45pt;margin-bottom:.0001pt;text-align:justify;text-indent:-35.45pt'>
<span style=
'font-size:11.0pt;mso-bidi-font-family:Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:35.45pt;margin-bottom:.0001pt;text-align:justify;text-indent:-35.45pt'>
<span style=
'font-size:11.0pt;mso-bidi-font-family:Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<b style='mso-bidi-font-weight:normal'><u><span style=
'font-size:12.0pt;color:red'>PODROČJE: ZPIZ-1, ZZVZZ, ZSDP,
ZUTD</span></u></b></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><![if !supportEmptyParas]> <![endif]></span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;line-height:150%'>
<span style='font-size:12.0pt;mso-bidi-font-family: Arial'>Veljavna
zakonodaja (ustrezni zakonski in podzakonski predpisi) v času
izdaje strokovnega mnenja:</span></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%;mso-list:l9 level1 lfo24'>
<![if !supportLists]><span style=
'font-size:12.0pt;font-family:Wingdings;mso-bidi-font-family:Arial'>§<span style='font:7.0pt "Times New Roman"'>     </span></span>
<![endif]><u><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial;color:red'>Zakon o
pokojninskem in invalidskem zavarovanju
(ZPIZ-1)</span></u><u><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>, Uradni list RS, št.
109/04-UPB4, 114/06-ZUTPG, 10/08-ZVarDod, 98/09-ZIUZGK, 38/10-ZUKN,
61/10-ZSVarPre, 79/10-ZPKDPIZ, 94/10-ZIU in
110/11-ZDIU12.</span></u></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%;mso-list:l9 level1 lfo24'>
<![if !supportLists]><span style=
'font-size:12.0pt;font-family:Wingdings;mso-bidi-font-family:Arial'>§<span style='font:7.0pt "Times New Roman"'>     </span></span>
<![endif]><u><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial;color:red'>Sklep o
določitvi prispevkov za posebne primere
zavarovanja</span></u><u><span style=
'font-size: 12.0pt;mso-bidi-font-family:Arial'>, Uradni list RS,
št. 111/00, 17/02, 22/02, 19/03, 17/04, 17/05, 23/06, 23/07
(29/07-popr.), 21/08, 111/08, 18/09, 24/10 (25/10- popr., 26/10-
popr.) in 17/11.</span></u></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%;mso-list:l9 level1 lfo24'>
<![if !supportLists]><span style=
'font-size:12.0pt;font-family:Wingdings;mso-bidi-font-family:Arial'>§<span style='font:7.0pt "Times New Roman"'>     </span></span>
<![endif]><u><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial;color:red'>Pravilnik o
postopku za razvrščanje v zavarovalne
osnove</span></u><u><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>, Uradni list RS, št.
38/07 in 49/06.</span></u></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%;mso-list:l9 level1 lfo24'>
<![if !supportLists]><span style=
'font-size:12.0pt;font-family:Wingdings;mso-bidi-font-family:Arial'>§<span style='font:7.0pt "Times New Roman"'>     </span></span>
<![endif]><u><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial;color:red'>Zakon o
zdravstvenem varstvu in zdravstvenem zavarovanju
(ZZVZZ)</span></u><u><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>, Uradni list RS, št.
72/06-UPB3, 114/06-ZUTPG, 91/07-ZZVZZ-J, 76/08-ZZVZZ-K, 62/10-ZUPJS
in 87/11-ZZVZZ-L.</span></u></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%;mso-list:l9 level1 lfo24'>
<![if !supportLists]><span style=
'font-size:12.0pt;font-family:Wingdings;mso-bidi-font-family:Arial'>§<span style='font:7.0pt "Times New Roman"'>     </span></span>
<![endif]><u><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial;color:red'>Pravila
obveznega zdravstvenega zavarovanja</span></u><u><span style=
'font-size:12.0pt; mso-bidi-font-family:Arial'>, Uradni list RS.
št. 30/03-prečiščeno besedilo (35/03 – popr.), 78/03, 84/04, 44/05,
86/06 (90/06 – popr.), 64/07, 33/08, 7/09, 88/09 in
30/11.</span></u></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%;mso-list:l9 level1 lfo24'>
<![if !supportLists]><span style=
'font-size:12.0pt;font-family:Wingdings;mso-bidi-font-family:Arial'>§<span style='font:7.0pt "Times New Roman"'>     </span></span>
<![endif]><u><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial;color:red'>Zakon o
prispevkih za socialno varnost (ZPSV)</span></u><u><span style=
'font-size:12.0pt; mso-bidi-font-family:Arial'>, Uradni list RS,
št. 5/96, 18/96-ZDavP, 34/96-ZPSV-B, 87/97-ZDavP-A, 3/98-ZPSV-B,
106/99-ZPIZ-1, 81/00-ZPSV-C, 97/01-ZSDP,
97/01-ZPSV-D.</span></u></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%;mso-list:l9 level1 lfo24'>
<![if !supportLists]><span style=
'font-size:12.0pt;font-family:Wingdings;mso-bidi-font-family:Arial'>§<span style='font:7.0pt "Times New Roman"'>     </span></span>
<![endif]><u><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial;color:red'>Zakon o
starševskem varstvu in družinskih prejemkih
(ZSDP)</span></u><u><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'>, Uradni list RS, št.
110/06-UPB2, 114/06-ZUTPG, 10/08-ZSDP-C in
62/10-ZUPJS.</span></u></p>
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; line-height:150%;mso-list:l9 level1 lfo24'>
<![if !supportLists]><span style=
'font-size:12.0pt;font-family:Wingdings;mso-bidi-font-family:Arial'>§<span style='font:7.0pt "Times New Roman"'>     </span></span>
<![endif]><u><span style=
'font-size:12.0pt;mso-bidi-font-family:Arial;color:red'>Zakon o
urejanju trga dela (ZUTD)</span></u><u><span style=
'font-size:12.0pt;mso-bidi-font-family: Arial'>, Uradni list RS,
št. 80/2010.</span></u></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify'>
<span style=
'font-size:12.0pt;mso-bidi-font-family:Arial'><![if !supportEmptyParas]> <![endif]></span></p>
</div>
<div style='mso-element:endnote-list'>
<![if !supportEndnotes]><br clear="all" />
<hr align="left" size="1" width="33%" />
<![endif]>
<div style='mso-element:endnote' id="edn1">
<p class="MsoFootnoteText"><a style='mso-endnote-id:edn1' href=
"#_ednref1" name="_edn1" title=""><span class=
"MsoEndnoteReference"><span style='font-size: 11.0pt'><span style=
'mso-special-character:footnote'><![if !supportFootnotes]>[1]<![endif]></span></span></span></a>
<span style='font-size:11.0pt'>Glede te možnosti glej v
nadaljevanju naveden del <em><span style=
'font-style:normal'>p</span></em><strong><span style=
'font-weight:normal'>ojasnila / navodila ZZZS</span></strong>
<strong><span style='font-weight:normal'>-</span></strong>
<i style='mso-bidi-font-style:normal'>SPREMEMBA V ZAVEZANCU ZA
PRIJAVO PRI DRUŽBENIKIH, KI SO POSLOVODNE OSEBE (ŠIFRA PODLAGE ZA
ZAVAROVANJE 040) S 01.01.2012</i> -<span style=
"mso-spacerun: yes"> </span> točka 8<i style=
'mso-bidi-font-style:normal'>. Zavarovanja družbenikov, ki so
poslovodne osebe, in so v obvezna socialna zavarovanja vključeni iz
naslova delovnega razmerja po podlagi 001</i>.</span></p>
<p class="MsoFootnoteText"><span style=
'font-size:11.0pt'><![if !supportEmptyParas]> <![endif]></span></p>
<div style=
'border:none;border-top:solid windowtext .5pt;padding:1.0pt 0cm 0cm 0cm'>
<p class="MsoFootnoteText" style=
'border:none;mso-border-top-alt:solid windowtext .5pt; padding:0cm;mso-padding-alt:1.0pt 0cm 0cm 0cm'>
<b><span style='font-size:11.0pt'>Družbeniki večosebnih
družb/zavodov, ki so poslovodne osebe</span></b></p>
</div>
<p class="MsoFootnoteText"><span style=
'font-size:11.0pt'><![if !supportEmptyParas]> <![endif]></span></p>
<div style=
'border:none;border-bottom:solid windowtext .5pt;padding:0cm 0cm 1.0pt 0cm'>
<p class="MsoFootnoteText" style=
'border:none;mso-border-bottom-alt:solid windowtext .5pt; padding:0cm;mso-padding-alt:0cm 0cm 1.0pt 0cm'>
<span style='font-size:11.0pt'>Družbeniki v večosebnih družbah
(družba ima dva ali več družbenikov), ki so poslovodne osebe, in so
obvezno zavarovani po podlagi 040 (6. točka prvega odstavka 15.
člena ZZVZZ), se na podlagi sklenjene pogodbe o zaposlitvi za
opravljanje poslovodne funkcije, vključijo v obvezna zavarovanja iz
naslova delovnega razmerja po podlagi zavarovanja 001 (1. točka
prvega odstavka 15. člena ZZVZZ).</span></p>
</div>
<p class="MsoEndnoteText" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><span style=
'font-size:11.0pt'><![if !supportEmptyParas]> <![endif]></span></p>
</div>
<div style='mso-element:endnote' id="edn2">
<p class="MsoEndnoteText" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify;text-justify:inter-ideograph'>
<a style='mso-endnote-id:edn2' href="#_ednref2" name="_edn2" title=
""><span class="MsoEndnoteReference"><span style=
'font-size:11.0pt'><span style=
'mso-special-character:footnote'><![if !supportFootnotes]>[2]<![endif]></span></span></span></a>
<span style='font-size:11.0pt;mso-bidi-font-family: Arial'>V zvezi
s tem glej tudi pojasnilo DURS , št. 4250-16/2009, 18. 3. 2009 –
<u><span style='color:blue;mso-font-kerning:18.0pt'>PREDLAGANJE
OBRAČUNA PRISPEVKOV ZA SOCIALNO VARNOST SAMOZAPOSLENIH PO
ZAVAROVALNI PODLAGI 103 IN 104</span></u><span style=
'mso-font-kerning:18.0pt'>.</span></span></p>
<p class="MsoEndnoteText" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:justify;text-justify:inter-ideograph'>
<span style=
'font-size:11.0pt'><![if !supportEmptyParas]> <![endif]></span></p>
</div>
<div style='mso-element:endnote' id="edn3">
<p class="MsoNormal" style=
'margin-top:0cm;margin-right:0cm;margin-bottom:0cm; margin-left:35.45pt;margin-bottom:.0001pt;text-align:justify;text-justify:inter-ideograph; text-indent:-35.45pt'>
<a style='mso-endnote-id:edn3' href="#_ednref3" name="_edn3" title=
""><span class="MsoEndnoteReference"><span style=
'font-size: 11.0pt'><span style=
'mso-special-character:footnote'><![if !supportFootnotes]>[3]<![endif]></span></span></span></a></p>
<div style=
'border:none;border-top:solid windowtext .5pt;padding:1.0pt 0cm 0cm 0cm'>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;mso-layout-grid-align:none;text-autospace:none;border:none; mso-border-top-alt:solid windowtext .5pt;padding:0cm;mso-padding-alt:1.0pt 0cm 0cm 0cm'>
<span style=
'mso-bidi-font-family:Arial;mso-bidi-font-weight:bold'>ZSDP</span></p>
</div>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'mso-bidi-font-family:Arial;mso-bidi-font-weight:bold'>6.
člen</span></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center;mso-layout-grid-align:none;text-autospace:none'>
<span style=
'mso-bidi-font-family:Arial;mso-bidi-font-weight:bold'>(zavarovanci
za starševsko varstvo)</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;mso-layout-grid-align:none;text-autospace: none'>
<span style='mso-bidi-font-family:Arial'><span style=
"mso-spacerun: yes"> </span><span style=
'mso-tab-count:1'>          </span>
Zavarovanci za starševsko varstvo so:</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;mso-layout-grid-align:none;text-autospace: none'>
<span style='mso-bidi-font-family:Arial'><span style=
"mso-spacerun: yes"> </span><span style=
'mso-tab-count:1'>          </span>
1. osebe, ki so v delovnem razmerju v Republiki
Sloveniji,</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;mso-layout-grid-align:none;text-autospace: none'>
<span style='mso-bidi-font-family:Arial'><span style=
"mso-spacerun: yes"> </span><span style=
'mso-tab-count:1'>          </span>
2. osebe v delovnem razmerju pri delodajalcu s sedežem v Republiki
Sloveniji, poslane na delo ali na strokovno izpopolnjevanje v
tujino, če niso obvezno zavarovane v državi, v katero so bile
poslane,</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;mso-layout-grid-align:none;text-autospace: none'>
<span style='mso-bidi-font-family:Arial'><span style=
"mso-spacerun: yes"> </span><span style=
'mso-tab-count:1'>          </span>
3. osebe, zaposlene pri tujih in mednarodnih organizacijah in
ustanovah, tujih konzularnih in diplomatskih predstavništvih s
sedežem v Republiki Sloveniji, če ni z mednarodno pogodbo drugače
določeno,</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;mso-layout-grid-align:none;text-autospace: none'>
<span style='mso-bidi-font-family:Arial'><span style=
"mso-spacerun: yes"> </span><span style=
'mso-tab-count:1'>          </span>
4. osebe, ki na območju Republike Slovenije samostojno opravljajo
pridobitno ali poklicno dejavnost kot edini ali glavni
poklic,</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;text-indent:35.4pt;mso-layout-grid-align: none;text-autospace:none'>
<i style='mso-bidi-font-style:normal'><span style=
'mso-bidi-font-family:Arial'>Opomba KM: Z dejavnostjo je mišljena
dejavnost v smislu prvega odstavka 15. člena ZPIZ-1, katere pa v
danem primeru študent ne opravlja - ni zasebnik.</span></i></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;mso-layout-grid-align:none;text-autospace: none'>
<span style='mso-bidi-font-family:Arial'><span style=
'mso-tab-count:1'>           </span>
5. poslovodne osebe gospodarskih družb in direktorji zasebnih
zavodov v Republiki Sloveniji, ki niso zavarovane na drugi
podlagi,</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;text-indent:35.4pt;mso-layout-grid-align: none;text-autospace:none'>
<i style='mso-bidi-font-style:normal'><span style=
'mso-bidi-font-family:Arial'>Opomba KM: V danem primeru študent ni
poslovodna oseba.</span></i></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;mso-layout-grid-align:none;text-autospace: none'>
<span style='mso-bidi-font-family:Arial'><span style=
"mso-spacerun: yes"> </span><span style=
'mso-tab-count:1'>          </span>
6. kmetje, člani njihovih gospodarstev in druge osebe, ki v
Republiki Sloveniji opravljajo kmetijsko dejavnost kot edini ali
glavni poklic in so vključeni v obvezno pokojninsko in invalidsko
zavarovanje,</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;mso-layout-grid-align:none;text-autospace: none'>
<span style='mso-bidi-font-family:Arial'><span style=
"mso-spacerun: yes"> </span><span style=
'mso-tab-count:1'>          </span>
7. brezposelne osebe, ki prejemajo na Zavodu za zaposlovanje
Republike Slovenije nadomestilo ali denarno pomoč, po predpisih, ki
urejajo zavarovanje za primer brezposelnosti,</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;mso-layout-grid-align:none;text-autospace: none'>
<span style='mso-bidi-font-family:Arial'><span style=
"mso-spacerun: yes"> </span><span style=
'mso-tab-count:1'>          </span>
8. osebe, ki po prenehanju delovnega razmerja prejemajo nadomestilo
med začasno zadržanostjo od dela od Zavoda za zdravstveno
zavarovanje Slovenije, po predpisih, ki urejajo zdravstveno
zavarovanje,</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;mso-layout-grid-align:none;text-autospace: none'>
<span style='mso-bidi-font-family:Arial'><span style=
"mso-spacerun: yes"> </span><span style=
'mso-tab-count:1'>          </span>
9. osebe, ki prejemajo starševsko nadomestilo po tem zakonu in niso
zavarovane na drugi podlagi,</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;mso-layout-grid-align:none;text-autospace: none'>
<span style='mso-bidi-font-family:Arial'><span style=
"mso-spacerun: yes"> </span><span style=
'mso-tab-count:1'>          </span>
10. osebe, ki imajo pravico do plačila prispevkov za socialno
varnost zaradi dela s krajšim delovnim časom zaradi starševstva po
tem zakonu,</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;mso-layout-grid-align:none;text-autospace: none'>
<span style='mso-bidi-font-family:Arial'><span style=
"mso-spacerun: yes"> </span><span style=
'mso-tab-count:1'>          </span>
11. osebe, ki imajo pravico do delnega plačila za izgubljeni
dohodek po tem ali drugem zakonu</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;mso-layout-grid-align:none;text-autospace: none'>
<span style='mso-bidi-font-family:Arial'><span style=
"mso-spacerun: yes"> </span><span style=
'mso-tab-count:1'>          </span>
12. brezposelne osebe, ki so vključene v javna dela.</span></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'>
<span style=
'mso-bidi-font-family:Arial'>-------------------------------------------------------------------------------------------------------------------------</span></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'>
<span style='mso-bidi-font-family:Arial'>ZUTD</span></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'>
<span style='mso-bidi-font-family:Arial'>54. člen</span></p>
<p class="MsoNormal" align="center" style=
'margin-bottom:0cm;margin-bottom:.0001pt; text-align:center'>
<span style='mso-bidi-font-family:Arial'>(obvezno
zavarovanje)</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><span style=
'mso-bidi-font-family:Arial'><span style=
"mso-spacerun: yes"> </span><span style=
'mso-tab-count:1'>          </span>
(1) Obvezno se za primer brezposelnosti zavarujejo:</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><span style=
'mso-bidi-font-family:Arial'><span style=
"mso-spacerun: yes"> </span><span style=
'mso-tab-count:1'>          </span>
- osebe, ki so v delovnem razmerju v Republiki
Sloveniji;</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph'>
<span style='mso-bidi-font-family:Arial'><span style=
"mso-spacerun: yes"> </span><span style=
'mso-tab-count:1'>          </span>
- osebe, ki po prenehanju delovnega razmerja prejemajo nadomestilo
plače med začasno zadržanostjo od dela od Zavoda za zdravstveno
zavarovanje Slovenije, po predpisih, ki urejajo zdravstveno
zavarovanje;</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph'>
<span style='mso-bidi-font-family:Arial'><span style=
"mso-spacerun: yes"> </span><span style=
'mso-tab-count:1'>          </span>
- izvoljeni ali imenovani nosilci javne ali druge funkcije v
organih zakonodajne, izvršilne ali sodne oblasti v Republiki
Sloveniji ali v organih lokalne samouprave, če prejemajo za to
funkcijo plačo;</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph'>
<span style='mso-bidi-font-family:Arial'><span style=
"mso-spacerun: yes"> </span><span style=
'mso-tab-count:1'>          </span>
- državljani Republike Slovenije, ki so na ozemlju Republike
Slovenije zaposleni pri tujih in mednarodnih organizacijah in
ustanovah, tujih konzularnih in diplomatskih predstavništvih, če ni
z mednarodno pogodbo drugače določeno in zaposleni pri tujih
delodajalcih, za katere se v skladu s predpisi EU uporablja
zakonodaja Republike Slovenije;</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph'>
<span style='mso-bidi-font-family:Arial'><span style=
"mso-spacerun: yes"> </span><span style=
'mso-tab-count:1'>          </span>
- samozaposlene osebe;</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph'>
<span style='mso-bidi-font-family:Arial'><span style=
"mso-spacerun: yes"> </span><span style=
'mso-tab-count:1'>          </span>
- poslovodne osebe v osebni družbi in enoosebni družbi z omejeno
odgovornostjo ter zavodu;</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph'>
<i style='mso-bidi-font-style:normal'><span style=
'mso-bidi-font-family:Arial'><span style=
"mso-spacerun: yes"> </span><span style=
'mso-tab-count:1'>          </span>
Opomba KM: Po tej alineji v danem primeru študent ne more biti ZAP
zavarovan (podlaga 112), ker ni poslovodna oseba. Študent bi bil
zavarovan za ZAP po podlagi 112, če bi bil poslovodna oseba v
osebni družbi, enoosebni d.o.o. ali v zavodu, pri čemer bi v
primeru, ko bi bil:</span></i></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph'>
<i style='mso-bidi-font-style:normal'><span style=
'mso-bidi-font-family:Arial'><span style=
"mso-spacerun: yes"> </span><span style=
'mso-tab-count:1'>          </span>
- poslovodna oseba in družbenik zavarovan tako za ZZ (podlaga 103)
kot za ZAP (podlaga 112),</span></i></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph'>
<i style='mso-bidi-font-style:normal'><span style=
'mso-bidi-font-family:Arial'><span style=
"mso-spacerun: yes"> </span><span style=
'mso-tab-count:1'>          </span>
- poslovodna oseba, ne pa tudi družbenik, načeloma zavarovan samo
za ZAP (podlaga 112), ne pa tudi za ZZ (podlaga
103).</span></i></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph'>
<i style='mso-bidi-font-style:normal'><span style=
'mso-bidi-font-family:Arial'><span style=
'mso-tab-count:1'>           </span>
Ne glede na predhodno navedeni teoretični možnosti (»kombinaciji«)
zavarovanja, je zavarovanje ZAP brez zavarovanja PIZ neizvedljivo.
Po prvem odstavku 135. člena ZUTD je namreč osnova za plačilo ZAP
enaka osnovi za obračun PIZ, katera pa v primeru kombinacij
»103+112« in »112« ne obstaja.</span></i></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;mso-layout-grid-align:none;text-autospace: none'>
<span style=
'mso-bidi-font-family:Arial;mso-fareast-language:SL'><span style=
'mso-tab-count:1'>           </span>
- družinski pomočnik, upravičenec do delnega plačila za izgubljeni
dohodek po predpisih o socialnem varstvu;</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;mso-layout-grid-align:none;text-autospace: none'>
<span style=
'mso-bidi-font-family:Arial;mso-fareast-language:SL'><span style=
"mso-spacerun: yes"> </span><span style=
'mso-tab-count:1'>          </span>
- osebe, ki so na podlagi poklicnega opravljanja rejniške
dejavnosti obvezno zavarovane skladno z določbami zakona, ki ureja
izvajanje rejniške dejavnosti, če niso zavarovane na drugi
podlagi;</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;mso-layout-grid-align:none;text-autospace: none'>
<span style=
'mso-bidi-font-family:Arial;mso-fareast-language:SL'><span style=
"mso-spacerun: yes"> </span><span style=
'mso-tab-count:1'>          </span>
- upravičenci do starševskih nadomestil, ki jim je prenehalo
delovno razmerje v času starševskega dopusta, po zakonu, ki ureja
starševsko varstvo in družinske prejemke;</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;mso-layout-grid-align:none;text-autospace: none'>
<span style=
'mso-bidi-font-family:Arial;mso-fareast-language:SL'><span style=
"mso-spacerun: yes"> </span><span style=
'mso-tab-count:1'>          </span>
- starši, ki zapustijo trg dela zaradi nege in varstva štirih ali
več otrok za čas upravičenosti do plačila prispevkov po predpisih,
ki urejajo starševsko varstvo;</span></p>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;mso-layout-grid-align:none;text-autospace: none'>
<span style=
'mso-bidi-font-family:Arial;mso-fareast-language:SL'><span style=
"mso-spacerun: yes"> </span><span style=
'mso-tab-count:1'>          </span>
- prejemniki denarnega nadomestila za primer
brezposelnosti.</span></p>
<div style=
'border:none;border-bottom:solid windowtext .5pt;padding:0cm 0cm 1.0pt 0cm'>
<p class="MsoNormal" style=
'margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;text-justify:inter-ideograph;border:none;mso-border-bottom-alt:solid windowtext .5pt; padding:0cm;mso-padding-alt:0cm 0cm 1.0pt 0cm'>
<span style='mso-bidi-font-family: Arial'><span style=
"mso-spacerun: yes"> </span><span style=
'mso-tab-count:1'>          </span>
(2) Če oseba istočasno izpolnjuje pogoje za vključitev v obvezno
zavarovanje po več podlagah, določenih v tem zakonu, se obvezno
zavaruje po tisti podlagi, ki je v tem zakonu navedena pred
drugimi.</span></p>
</div>
<p class="MsoEndnoteText" style=
'margin-bottom:0cm;margin-bottom:.0001pt'><span style=
'font-size:11.0pt'><![if !supportEmptyParas]> <![endif]></span></p>
</div>
</div>
</body>
</html>

Bodite prvi, ki bo komentiral.

5 RAZLOGOV ZA "SUPERDAVKE"

REGRES ZA LETNI DOPUST – leto 2024
Iz sklopa - modula: STATISTIKA & ...
13.05.2024 - 08:04:04
EVIDENTIRANJE MALICE V EVIDENCAH NA PODROČJU DELA
Iz sklopa - modula: PRAKSA/Mnenja FU ...
23.04.2024 - 10:41:15
ZAKON O DAVKU OD DOHODKOV PRAVNIH OSEB (ZDDPO-2 - neuradno prečiščeno besedilo)
Iz sklopa - modula: ZAKONODAJA/Davki ...
27.03.2024 - 08:52:29

VEČ RAZLOGOV

3 RAZLOGI ZA "DDVPOZNAVALCA"

VEČ RAZLOGOV

KRPANOV BLOG

BABUNI in BABUNKE iz parlamenta - ko primati sprejemajo davčne predpise!
Mi je prav žal, vendar: »Da lahko opišem v nas ...
21.07.2021 - 10:59:31
NE IZGRAJTE SE Z NAŠIM DENARJEM - Izboljšajte "mega paket" za gospodarstvo!
Da bo vsem jasno: »Finančno breme vseh »MEGA P ...
07.04.2020 - 11:55:29
HEJ, BANDA, BREZ GOSPODARSTVA NE BOSTE PREŽIVELI!
Da ne bo nesporazuma: »Apel ni namenjen samo v ...
23.03.2020 - 16:17:31

ARHIV

NOVICE

Brdavsi želijo servirano na pladnju – prihodki in spletne platforme
Kako prijaviti prihodke iz poslovanja preko sp ...
24.01.2024 - 11:15:18
Cesar svetuje previdnost
Porast spletnih prevar V zadnjem ...
24.11.2023 - 11:35:09
Pojasnilo glede solidarnostnega prispevka in sobot
Slovenija je v dneh in tednih od uničujočih po ...
04.09.2023 - 12:37:19

ARHIV