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OBVEZNO ZAVAROVANJE DIREKTORJEV IN/ALI DRUŽBENIKOV-DIREKTORJEV
(11.10.2011)
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mso-level-tab-stop:19.85pt; mso-level-number-position:left; margin-left:19.85pt; text-indent:-19.85pt; font-family:Wingdings; mso-ansi-font-weight:normal; mso-ansi-font-style:normal;} ol {margin-bottom:0cm;} ul {margin-bottom:0cm;} --> </style> <!--[if gte mso 9]><xml> <o:shapedefaults v:ext="edit" spidmax="3074"/> </xml><![endif]--><!--[if gte mso 9]><xml> <o:shapelayout v:ext="edit"> <o:idmap v:ext="edit" data="2"/> </o:shapelayout></xml><![endif]--> </head> <body lang=SL style="tab-interval:36.0pt"> <div class=Section1> <p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify"><span style="mso-bidi-font-family:Arial;mso-fareast-language:SL">Iz sklopa - modula:<o:p></o:p></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="mso-bidi-font-family:Arial; mso-fareast-language:SL">PRAKSA/Mnenja DURS-MF/Ostalo/ …<o:p></o:p></span></p> </div> <p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify"><span style="mso-bidi-font-family:Arial"><![if !supportEmptyParas]> <![endif]><o:p></o:p></span></p> <p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify"><span style="mso-bidi-font-family:Arial">REPUBLIKA SLOVENIJA<o:p></o:p></span></p> <p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify"><span style="mso-bidi-font-family:Arial">ZAVOD ZA POKOJNINSKO IN INVALIDSKO ZAVAROVANJE SLOVENIJE<o:p></o:p></span></p> <p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify"><span style="mso-bidi-font-family:Arial;mso-fareast-language:SL"><![if !supportEmptyParas]> <![endif]><o:p></o:p></span></p> <p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify">Številka: 415-02150/2011</p> <p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify">Datum: 10.10.2011</p> <p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify"><span style="mso-bidi-font-family:Arial;mso-fareast-language:SL"><![if !supportEmptyParas]> <![endif]><o:p></o:p></span></p> <p class=MsoNormal align=center style="margin-bottom:0cm;margin-bottom:.0001pt; text-align:center"><b style="mso-bidi-font-weight:normal"><span style="font-size:14.0pt;mso-bidi-font-family:Arial;mso-fareast-language:SL">OBVEZNO ZAVAROVANJE DIREKTORJEV IN/ALI DRUŽBENIKOV-DIREKTORJEV<o:p></o:p></span></b></p> <p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify"><span style="mso-bidi-font-family:Arial;mso-fareast-language:SL"><![if !supportEmptyParas]> <![endif]><o:p></o:p></span></p> <p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify"><span style="mso-bidi-font-family:Arial;mso-fareast-language:SL"><![if !supportEmptyParas]> <![endif]><o:p></o:p></span></p> <p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify"><span style="mso-bidi-font-family:Arial">Dne 28.09.2011 se je na Zavod za pokojninsko in invalidsko zavarovanje Slovenije naslovilo vprašanje glede podlage obveznega zavarovanja družbenika zasebne družbe v Republiki Sloveniji, ki je poslovodna oseba in ni zavarovan na drugi podlagi, za svoje delo pa prejema na podlagi civilnopravne pogodbe znesek v višini minimalne plače oziroma višji znesek od minimalne plače. Stranko zanima razmejitev med 5. odstavkom 13. člena Zakona o pokojninskem in invalidskem zavarovanju (Uradni list RS, št. 106/99, 72/00, 124/00, 109/01, 108/02, 135/03, 72/05, 69/06 in 10/08; ZPIZ-1) in 2. odstavkom 15. člena ZPIZ-1 (z upoštevanjem 25. člena ZPIZ-1).<o:p></o:p></span></p> <p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify"><span style="mso-bidi-font-family:Arial"><![if !supportEmptyParas]> <![endif]><o:p></o:p></span></p> <p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify"><span style="mso-bidi-font-family:Arial">ZPIZ-1 v petem odstavku 13. člena določa, da se obvezno zavarujejo tudi osebe, ki v okviru kakšnega drugega pravnega razmerja opravljajo delo, za katerega prejemajo plačilo najmanj v mesečnem znesku minimalne plače, kolikor niso obvezno zavarovane na drugi podlagi. Namen te podlage zavarovanja je omogočiti obvezno zavarovanje poslovodnim osebam (ne družbenikom, ki so hkrati poslovodne osebe), za katere ni nujno, da svoje delo opravljajo v delovnem razmerju, na podlagi pogodbe o zaposlitvi in vsem ostalim, ki opravljajo svoje delo na podlagi nekega drugega pravnega razmerja (npr. podjemna pogodba, avtorska pogodba, pogodba o poslovodenju, ipd.), zanj prejemajo plačilo in niso obvezno zavarovani iz drugega naslova. Pogoji za obvezno zavarovanje oseb po tej določbi so naslednji:<o:p></o:p></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; mso-list:l2 level1 lfo26"><![if !supportLists]><span style="font-family:"Times New Roman"">-<span style="font:7.0pt "Times New Roman""> </span></span><![endif]><span style="mso-bidi-font-family:Arial">opravljanje dela v okviru drugega pravnega razmerja;<o:p></o:p></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; mso-list:l2 level1 lfo26"><![if !supportLists]><span style="font-family:"Times New Roman"">-<span style="font:7.0pt "Times New Roman""> </span></span><![endif]><span style="mso-bidi-font-family:Arial">plačilo najmanj v znesku minimalne plače;<o:p></o:p></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; mso-list:l2 level1 lfo26"><![if !supportLists]><span style="font-family:"Times New Roman"">-<span style="font:7.0pt "Times New Roman""> </span></span><![endif]><span style="mso-bidi-font-family:Arial">niso obvezno zavarovane na drugi podlagi.<o:p></o:p></span></p> <p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify"><span style="mso-bidi-font-family:Arial"><![if !supportEmptyParas]> <![endif]><o:p></o:p></span></p> <p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify"><span style="mso-bidi-font-family:Arial">V skladu z drugim odstavkom 15. člena ZPIZ-1 se obvezno zavarujejo družbeniki zasebnih družb in zavodov v Republiki Sloveniji, ki so poslovodne osebe in niso zavarovane na drugi podlagi. Pogoji za zavarovanje osebe po tej določbi so:<o:p></o:p></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; mso-list:l22 level1 lfo25"><![if !supportLists]><span style="font-family:"Times New Roman"">-<span style="font:7.0pt "Times New Roman""> </span></span><![endif]><span style="mso-bidi-font-family:Arial">da je oseba družbenik zasebne družbe ali zavoda V RS;<o:p></o:p></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; mso-list:l22 level1 lfo25"><![if !supportLists]><span style="font-family:"Times New Roman"">-<span style="font:7.0pt "Times New Roman""> </span></span><![endif]><span style="mso-bidi-font-family:Arial">je hkrati poslovodna oseba;<o:p></o:p></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; mso-list:l22 level1 lfo25"><![if !supportLists]><span style="font-family:"Times New Roman"">-<span style="font:7.0pt "Times New Roman""> </span></span><![endif]><span style="mso-bidi-font-family:Arial">ni zavarovana po drugi podlagi (tj. ni zaposlena).<o:p></o:p></span></p> <p style="text-align:justify"><span style="font-size:12.0pt;font-family:Arial; color:windowtext"><![if !supportEmptyParas]> <![endif]><o:p></o:p></span></p> <p style="text-align:justify"><span style="font-size:12.0pt;font-family:Arial; color:windowtext">V skladu z 2. odstavkom 7. člena ZPIZ-1 zavarovalno razmerje nastane na podlagi zakona z vzpostavitvijo pravnega razmerja, ki je podlaga za obvezno zavarovanje. V skladu s 33. členom ZPIZ-1 se obvezno zavarovanje za družbenike zasebnih družb in zavodov začne z dnem vpisa v register kot poslovodna oseba in se zaključi z izbrisom iz takšnega registra. Trenutno veljavna zakonodaja ne daje pooblastila, da bi se status poslovodne osebe v zvezi z obveznostjo vključitve v pokojninsko in invalidsko zavarovanje ugotavljal po vsebini dela, ki ga oseba v družbi dejansko opravlja, niti po pogodbi, ki je med osebo in družbo sklenjena. Za ugotavljanje statusa v zvezi s pokojninskim in invalidskim zavarovanjem je merodajen vpis v sodni/poslovni register. Glede na navedeno torej pri družbeniku, ki je hkrati poslovodna oseba /razvidno iz vpisa v sodni/poslovni register) in še ni zavarovan po drugi podlagi (tj. ni zaposlen) v trenutku vpisa v register nastane obveznost vključitve v zavarovanje po 2. odstavku 15. člena. Za obveznost vključitve v obvezno zavarovanje na tej podlagi ni potrebna sklenitev nobene civilnopravne pogodbe (takšna pogodba pa ni ovira), poleg tega vključitev v zavarovanje po tej podlagi ni pogojevana z nobenim plačilom družbenika za opravljeno delo, temveč obveznost nastane po zakonu, v trenutku vpisa družbenika v sodni/poslovni register kot poslovodna oseba.<o:p></o:p></span></p> <p style="text-align:justify"><span style="font-size:12.0pt;font-family:Arial; color:windowtext"><![if !supportEmptyParas]> <![endif]><o:p></o:p></span></p> <p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify"><span style="mso-bidi-font-family:Arial">25. člen ZPIZ-1 določa, da v kolikor oseba istočasno izpolnjuje pogoje za vključitev v obvezno zavarovanje po več podlagah, se obvezno zavaruje po tisti podlagi, ki je v tem zakonu navedena pred drugimi podlagami, po katerih bi bila vključena v zavarovanje.<o:p></o:p></span></p> <p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify"><span style="mso-bidi-font-family:Arial"><![if !supportEmptyParas]> <![endif]><o:p></o:p></span></p> <p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify"><span style="mso-bidi-font-family:Arial">Kot je bilo zgoraj že navedeno, v primerih, ko je podan status družbenika, ki je hkrati tudi poslovodna oseba nastane obveznost zavarovanja že z vpisom v sodni/poslovni register in od tega dne dalje teče tudi zakonski rok za vložitev prijave v zavarovanje. Pri tem ni potrebno, da imata družba in družbenik sklenjeno še dodatno civilno pogodbo (o poslovodenju) zaradi ureditve medsebojnih obveznosti in pravic. Gre za kvalificiran status, na podlagi katerega obveznost zavarovanja nastane prej kot obveznost zavarovanja po 5. odstavku 13. člena ZPIZ-1.<o:p></o:p></span></p> <p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify"><span style="mso-bidi-font-family:Arial"><![if !supportEmptyParas]> <![endif]><o:p></o:p></span></p> <p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify"><span style="mso-bidi-font-family:Arial">Glede na navedeno, se morajo družbeniki družb in zavodov v Republiki Sloveniji, glede na svoj status in obveznost zavarovanja od trenutka vpisa v register kot poslovodna oseba, ne glede na obstoj tudi drugega pravnega razmerja, v obvezno zavarovanje vključiti po 2. odstavku 15. člena ZPIZ-1 (zavarovalna podlaga 40).<o:p></o:p></span></p> <p style="text-align:justify"><span style="font-size:12.0pt;font-family:Arial; color:windowtext"><![if !supportEmptyParas]> <![endif]><o:p></o:p></span></p> <p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify"><span style="mso-bidi-font-family:Arial"><![if !supportEmptyParas]> <![endif]><o:p></o:p></span></p> <p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:11.0pt;mso-bidi-font-family:Arial">Vsebina pojasnila / mnenja DURS-MF temelji na naslednji zakonodaji (zakonski in podzakonski predpisi):<o:p></o:p></span></i></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; mso-list:l18 level1 lfo14;mso-layout-grid-align:none;text-autospace:none"><![if !supportLists]><span style="font-family:Wingdings;mso-bidi-font-family:Arial">§<span style="font:7.0pt "Times New Roman""> </span></span><![endif]><i style="mso-bidi-font-style:normal"><span style="font-size:11.0pt;mso-bidi-font-family: Arial">Zakon o pokojninskem in invalidskem zavarovanju - ZPIZ-1 (Uradni list RS, št. 109/06-UPB4, 114/06-ZUTPG, 10/08-ZVarDod, 69/09-ZIUZGK in 38/10-ZUKN).<o:p></o:p></span></i></p> <p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:11.0pt;mso-bidi-font-family:Arial"><![if !supportEmptyParas]> <![endif]><o:p></o:p></span></i></p> <p class=MsoNormal style="margin-bottom:0cm;margin-bottom:.0001pt;text-align: justify;mso-layout-grid-align:none;text-autospace:none"><i><span style="font-size:11.0pt;mso-bidi-font-family:Arial">OPOMBA: Zapis zakonodaje, na katerem temelji mnenje DURS-MF, je pripis uredništva.<o:p></o:p></span></i></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: 11.0pt;mso-bidi-font-family:Arial;mso-bidi-font-style:italic"><![if !supportEmptyParas]> <![endif]><o:p></o:p></span></p> </div> </body> </html>
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