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STATISTIKA
& INFO/Statistični podatki/Prispevki-zasebniki/…

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 Obračun prispevkov za
 socialno varnost za zasebnike za FEBRUAR – 2009
 ZAČASNA OBJAVA
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 Uvodno
 pojasnilo
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 Ker so
 nekateri zasebniki davčnemu organu davčni obračun (obr. DOHDEJ) predložili že
 v januarju 2009, nekateri
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 pa bodo
 obr. DOHDEJ predložili v februarju 2009, sta v nadaljevanju prikazani dve
 tabeli - lestvici za uvrščanje v 
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 zavarovalno
 osnovo.
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 Prva
 lestvica velja za zasebnike, ki so davčni obračun predložili v januarju 2009.
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 Ti
 zasebniki se v novo zavarovalno osnovo prerazvrstijo pri obračunu prispevkov
 ZA februar 2009 (glej na koncu 
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 podana
 splošna pojasnila k obračunu prispevkov).
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 Druga
 lestvica velja za zasebnike, ki bodo davčni obračun predložili v februarju
 ali marcu 2009.
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 height:12.95pt">
 Ti
 zasebniki se v novo zavarovalno osnovo prerazvrstijo pri obračunu prispevkov
 ZA marec / april 2009 (glej na koncu 
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 <td width=716 nowrap style="width:537.35pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.95pt">
 podana
 splošna pojasnila k obračunu prispevkov), kar pomeni, da se njihova
 zavarovalna osnova ZA februar 2009 
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 <tr style="height:12.95pt">
 <td width=716 nowrap style="width:537.35pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.95pt">
 (še) ne
 spremeni.
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<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
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 <tr style="height:12.95pt">
 <td width=124 nowrap style="width:92.75pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.95pt">
 Lestvica 1:
 </td>
 <td width=47 nowrap style="width:35.0pt;border:none;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
  
 </td>
 <td width=546 nowrap colspan=8 style="width:409.6pt;border-top:solid windowtext 1.0pt;
 border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid black 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
   V letu
 2008 doseženi dobiček zavarovanca skladno z 209. členom ZPIZ-1 (v €)
 </td>
 </tr>
 <tr style="height:12.95pt">
 <td width=124 nowrap style="width:92.75pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.95pt">
  
 </td>
 <td width=47 nowrap style="width:35.0pt;border:none;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
  
 </td>
 <td width=68 nowrap style="width:51.05pt;border-top:none;border-left:none;
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 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 do
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 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 od / do
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 <td width=68 nowrap style="width:51.05pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 od / do
 </td>
 <td width=68 nowrap style="width:51.05pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 od / do
 </td>
 <td width=68 nowrap style="width:51.05pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 od / do
 </td>
 <td width=68 nowrap style="width:51.25pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 od / do
 </td>
 <td width=68 nowrap style="width:51.05pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 od / do
 </td>
 <td width=69 nowrap style="width:52.05pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 nad
 </td>
 </tr>
 <tr style="height:12.95pt">
 <td width=124 nowrap style="width:92.75pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.95pt">
  
 </td>
 <td width=47 nowrap style="width:35.0pt;border:none;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
  
 </td>
 <td width=68 nowrap style="width:51.05pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.95pt">
  
 </td>
 <td width=68 nowrap style="width:51.05pt;border:none;border-left:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 MP08
 </td>
 <td width=68 nowrap style="width:51.05pt;border:none;border-left:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 PP08
 </td>
 <td width=68 nowrap style="width:51.05pt;border-top:none;border-left:solid windowtext 1.0pt;
 border-bottom:none;border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.95pt">
 1,5 x PP08
 </td>
 <td width=68 nowrap style="width:51.05pt;border:none;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 2 x PP08
 </td>
 <td width=68 nowrap style="width:51.25pt;border:none;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 2,5 x PP08
 </td>
 <td width=68 nowrap style="width:51.05pt;border:none;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 3 x PP08
 </td>
 <td width=69 nowrap style="width:52.05pt;border:none;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 3,5 x PP08
 </td>
 </tr>
 <tr style="height:12.95pt">
 <td width=124 nowrap style="width:92.75pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.95pt">
  
 </td>
 <td width=47 nowrap style="width:35.0pt;border:none;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
  
 </td>
 <td width=68 nowrap style="width:51.05pt;border:none;border-bottom:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 MP 2008
 </td>
 <td width=68 nowrap style="width:51.05pt;border-top:none;border-left:solid windowtext 1.0pt;
 border-bottom:solid windowtext 1.0pt;border-right:none;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.95pt">
 PP08
 </td>
 <td width=68 nowrap style="width:51.05pt;border:solid windowtext 1.0pt;
 border-top:none;padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 1,5 x PP08
 </td>
 <td width=68 nowrap style="width:51.05pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 2 x PP08
 </td>
 <td width=68 nowrap style="width:51.05pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 2,5 x PP08
 </td>
 <td width=68 nowrap style="width:51.25pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 3 x PP08
 </td>
 <td width=68 nowrap style="width:51.05pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 3,5 x PP08
 </td>
 <td width=69 nowrap style="width:52.05pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
  
 </td>
 </tr>
 <tr style="height:12.95pt">
 <td width=124 nowrap style="width:92.75pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.95pt">
  
 </td>
 <td width=47 nowrap style="width:35.0pt;border:none;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
  
 </td>
 <td width=68 nowrap style="width:51.05pt;border:none;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.95pt">
  
 </td>
 <td width=68 nowrap style="width:51.05pt;border-top:none;border-left:solid windowtext 1.0pt;
 border-bottom:none;border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.95pt">
 6.855,66
 </td>
 <td width=68 nowrap style="width:51.05pt;border:none;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 16.697,16
 </td>
 <td width=68 nowrap style="width:51.05pt;border:none;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 25.045,74
 </td>
 <td width=68 nowrap style="width:51.05pt;border:none;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 33.394,32
 </td>
 <td width=68 nowrap style="width:51.25pt;border:none;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 41.742,90
 </td>
 <td width=68 nowrap style="width:51.05pt;border:none;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 50.091,48
 </td>
 <td width=69 nowrap style="width:52.05pt;border:none;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 58.440,06
 </td>
 </tr>
 <tr style="height:12.95pt">
 <td width=124 nowrap style="width:92.75pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.95pt">
  
 </td>
 <td width=47 nowrap style="width:35.0pt;border:none;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
  
 </td>
 <td width=68 nowrap style="width:51.05pt;border:none;border-bottom:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 6.855,66
 </td>
 <td width=68 nowrap style="width:51.05pt;border:solid windowtext 1.0pt;
 border-top:none;padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 16.697,16
 </td>
 <td width=68 nowrap style="width:51.05pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 25.045,74
 </td>
 <td width=68 nowrap style="width:51.05pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 33.394,32
 </td>
 <td width=68 nowrap style="width:51.05pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 41.742,90
 </td>
 <td width=68 nowrap style="width:51.25pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 50.091,48
 </td>
 <td width=68 nowrap style="width:51.05pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 58.440,06
 </td>
 <td width=69 nowrap style="width:52.05pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
  
 </td>
 </tr>
</table>

</div>

<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
 style="border-collapse:collapse">
 <tr style="height:12.95pt">
 <td width=124 nowrap style="width:92.75pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.95pt">
 Lestvica 2:
 </td>
 <td width=47 nowrap style="width:35.0pt;border:none;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
  
 </td>
 <td width=546 nowrap colspan=8 style="width:409.6pt;border:solid windowtext 1.0pt;
 border-left:none;padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
   V letu
 2007 doseženi dobiček zavarovanca skladno z 209. členom ZPIZ-1 (v €)
 </td>
 </tr>
 <tr style="height:12.95pt">
 <td width=124 nowrap style="width:92.75pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.95pt">
  
 </td>
 <td width=47 nowrap style="width:35.0pt;border:none;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
  
 </td>
 <td width=68 nowrap style="width:51.05pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 do
 </td>
 <td width=68 nowrap style="width:51.05pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 od / do
 </td>
 <td width=68 nowrap style="width:51.05pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 od / do
 </td>
 <td width=68 nowrap style="width:51.05pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 od / do
 </td>
 <td width=68 nowrap style="width:51.05pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 od / do
 </td>
 <td width=68 nowrap style="width:51.25pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 od / do
 </td>
 <td width=68 nowrap style="width:51.05pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 od / do
 </td>
 <td width=69 nowrap style="width:52.05pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 nad
 </td>
 </tr>
 <tr style="height:12.95pt">
 <td width=124 nowrap style="width:92.75pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.95pt">
  
 </td>
 <td width=47 nowrap style="width:35.0pt;border:none;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
  
 </td>
 <td width=68 nowrap style="width:51.05pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.95pt">
  
 </td>
 <td width=68 nowrap style="width:51.05pt;border:none;border-left:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 MP07
 </td>
 <td width=68 nowrap style="width:51.05pt;border:none;border-left:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 PP07
 </td>
 <td width=68 nowrap style="width:51.05pt;border-top:none;border-left:solid windowtext 1.0pt;
 border-bottom:none;border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.95pt">
 1,5 x PP07
 </td>
 <td width=68 nowrap style="width:51.05pt;border:none;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 2 x PP07
 </td>
 <td width=68 nowrap style="width:51.25pt;border:none;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 2,5 x PP07
 </td>
 <td width=68 nowrap style="width:51.05pt;border:none;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 3 x PP07
 </td>
 <td width=69 nowrap style="width:52.05pt;border:none;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 3,5 x PP07
 </td>
 </tr>
 <tr style="height:12.95pt">
 <td width=124 nowrap style="width:92.75pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.95pt">
  
 </td>
 <td width=47 nowrap style="width:35.0pt;border:none;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
  
 </td>
 <td width=68 nowrap style="width:51.05pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.95pt">
 MP 2007
 </td>
 <td width=68 nowrap style="width:51.05pt;border:none;border-left:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 PP07
 </td>
 <td width=68 nowrap style="width:51.05pt;border-top:none;border-left:solid windowtext 1.0pt;
 border-bottom:none;border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.95pt">
 1,5 x PP07
 </td>
 <td width=68 nowrap style="width:51.05pt;border:none;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 2 x PP07
 </td>
 <td width=68 nowrap style="width:51.05pt;border:none;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 2,5 x PP07
 </td>
 <td width=68 nowrap style="width:51.25pt;border:none;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 3 x PP07
 </td>
 <td width=68 nowrap style="width:51.05pt;border:none;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 3,5 x PP07
 </td>
 <td width=69 nowrap style="width:52.05pt;border:none;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
  
 </td>
 </tr>
 <tr style="height:12.95pt">
 <td width=124 nowrap style="width:92.75pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.95pt">
  
 </td>
 <td width=47 nowrap style="width:35.0pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.95pt">
  
 </td>
 <td width=68 nowrap style="width:51.05pt;border-top:solid windowtext 1.0pt;
 border-left:solid windowtext 1.0pt;border-bottom:none;border-right:none;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
  
 </td>
 <td width=68 nowrap style="width:51.05pt;border:solid windowtext 1.0pt;
 border-bottom:none;padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 6.345,00
 </td>
 <td width=68 nowrap style="width:51.05pt;border-top:solid windowtext 1.0pt;
 border-left:none;border-bottom:none;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 15.417,48
 </td>
 <td width=68 nowrap style="width:51.05pt;border-top:solid windowtext 1.0pt;
 border-left:none;border-bottom:none;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 23.126,22
 </td>
 <td width=68 nowrap style="width:51.05pt;border-top:solid windowtext 1.0pt;
 border-left:none;border-bottom:none;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 30.834,96
 </td>
 <td width=68 nowrap style="width:51.25pt;border-top:solid windowtext 1.0pt;
 border-left:none;border-bottom:none;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 38.543,70
 </td>
 <td width=68 nowrap style="width:51.05pt;border-top:solid windowtext 1.0pt;
 border-left:none;border-bottom:none;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 46.252,44
 </td>
 <td width=69 nowrap style="width:52.05pt;border-top:solid windowtext 1.0pt;
 border-left:none;border-bottom:none;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 53.961,18
 </td>
 </tr>
 <tr style="height:12.95pt">
 <td width=124 nowrap style="width:92.75pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.95pt">
  
 </td>
 <td width=47 nowrap style="width:35.0pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.95pt">
  
 </td>
 <td width=68 nowrap style="width:51.05pt;border-top:none;border-left:solid windowtext 1.0pt;
 border-bottom:solid windowtext 1.0pt;border-right:none;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.95pt">
 6.345,46
 </td>
 <td width=68 nowrap style="width:51.05pt;border:solid windowtext 1.0pt;
 border-top:none;padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 15.417,48
 </td>
 <td width=68 nowrap style="width:51.05pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 23.126,22
 </td>
 <td width=68 nowrap style="width:51.05pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 30.834,96
 </td>
 <td width=68 nowrap style="width:51.05pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 38.543,70
 </td>
 <td width=68 nowrap style="width:51.25pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 46.252,44
 </td>
 <td width=68 nowrap style="width:51.05pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 53.961,18
 </td>
 <td width=69 nowrap style="width:52.05pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
  
 </td>
 </tr>
</table>

</div>

<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
 style="border-collapse:collapse">
 <tr style="height:24.0pt">
 <td width=124 nowrap style="width:92.75pt;border-top:solid windowtext 1.0pt;
 border-left:solid windowtext 1.0pt;border-bottom:none;border-right:none;
 padding:0cm 3.5pt 0cm 3.5pt;height:24.0pt">
 Zavarovalna osnova
 </td>
 <td width=47 nowrap style="width:35.0pt;border-top:solid windowtext 1.0pt;
 border-left:none;border-bottom:none;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:24.0pt">
  
 </td>
 <td width=68 style="width:51.05pt;border:solid windowtext 1.0pt;border-left:
 none;padding:0cm 3.5pt 0cm 3.5pt;height:24.0pt">
 MP
 </td>
 <td width=68 style="width:51.05pt;border:solid windowtext 1.0pt;border-left:
 none;padding:0cm 3.5pt 0cm 3.5pt;height:24.0pt">
 60%
 PPPzM
 </td>
 <td width=68 style="width:51.05pt;border:solid windowtext 1.0pt;border-left:
 none;padding:0cm 3.5pt 0cm 3.5pt;height:24.0pt">
 90%
 PPPzM
 </td>
 <td width=68 style="width:51.05pt;border:solid windowtext 1.0pt;border-left:
 none;padding:0cm 3.5pt 0cm 3.5pt;height:24.0pt">
 1,2 x
 PPPzM
 </td>
 <td width=68 style="width:51.05pt;border:solid windowtext 1.0pt;border-left:
 none;padding:0cm 3.5pt 0cm 3.5pt;height:24.0pt">
 1,5 x
 PPPzM
 </td>
 <td width=68 style="width:51.25pt;border:solid windowtext 1.0pt;border-left:
 none;padding:0cm 3.5pt 0cm 3.5pt;height:24.0pt">
 1,8 x
 PPPzM
 </td>
 <td width=68 style="width:51.05pt;border:solid windowtext 1.0pt;border-left:
 none;padding:0cm 3.5pt 0cm 3.5pt;height:24.0pt">
 2,1 x
 PPPzM
 </td>
 <td width=69 style="width:52.05pt;border:solid windowtext 1.0pt;border-left:
 none;padding:0cm 3.5pt 0cm 3.5pt;height:24.0pt">
 2,4 x
 PPPzM
 </td>
 </tr>
 <tr style="height:12.75pt">
 <td width=124 nowrap style="width:92.75pt;border-top:none;border-left:solid windowtext 1.0pt;
 border-bottom:solid windowtext 1.0pt;border-right:none;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.75pt">
 (v €)
 </td>
 <td width=47 nowrap style="width:35.0pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
  
 </td>
 <td width=68 nowrap style="width:51.05pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 589,19
 </td>
 <td width=68 nowrap style="width:51.05pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 874,60
 </td>
 <td width=68 nowrap style="width:51.05pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 1.311,89
 </td>
 <td width=68 nowrap style="width:51.05pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 1.749,19
 </td>
 <td width=68 nowrap style="width:51.05pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 2.186,49
 </td>
 <td width=68 nowrap style="width:51.25pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 2.623,79
 </td>
 <td width=68 nowrap style="width:51.05pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 3.061,09
 </td>
 <td width=69 nowrap style="width:52.05pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 3.498,38
 </td>
 </tr>
</table>

</div>

</div>

</div>

<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0
 style="border-collapse:collapse">
 <tr style="height:12.95pt">
 <td width=716 nowrap colspan=10 style="width:537.35pt;border:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
  
 Starševsko varstvo (SV) in zaposlovanje (ZAP)
 </td>
 </tr>
 <tr style="height:12.75pt">
 <td width=124 nowrap style="width:93.05pt;border-top:none;border-left:solid windowtext 1.0pt;
 border-bottom:none;border-right:solid windowtext 1.0pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.75pt">
 - P zavarovanca SV
 </td>
 <td width=47 nowrap style="width:35.1pt;border:none;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.75pt">
 0,10%
 </td>
 <td width=68 nowrap style="width:51.15pt;border:solid windowtext 1.0pt;
 border-top:none;padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 0,59
 </td>
 <td width=68 nowrap style="width:51.15pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 0,87
 </td>
 <td width=68 nowrap style="width:51.15pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 1,31
 </td>
 <td width=68 nowrap style="width:51.15pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 1,75
 </td>
 <td width=68 nowrap style="width:51.15pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 2,19
 </td>
 <td width=68 nowrap style="width:51.15pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 2,62
 </td>
 <td width=68 nowrap style="width:51.15pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 3,06
 </td>
 <td width=68 nowrap style="width:51.15pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 3,50
 </td>
 </tr>
 <tr style="height:12.75pt">
 <td width=124 nowrap style="width:93.05pt;border:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
  - P delodajalca SV
 </td>
 <td width=47 nowrap style="width:35.1pt;border-top:solid windowtext 1.0pt;
 border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 0,10%
 </td>
 <td width=68 nowrap style="width:51.15pt;border:solid windowtext 1.0pt;
 border-top:none;padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 0,59
 </td>
 <td width=68 nowrap style="width:51.15pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 0,87
 </td>
 <td width=68 nowrap style="width:51.15pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 1,31
 </td>
 <td width=68 nowrap style="width:51.15pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 1,75
 </td>
 <td width=68 nowrap style="width:51.15pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 2,19
 </td>
 <td width=68 nowrap style="width:51.15pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 2,62
 </td>
 <td width=68 nowrap style="width:51.15pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 3,06
 </td>
 <td width=68 nowrap style="width:51.15pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 3,50
 </td>
 </tr>
 <tr style="height:12.75pt">
 <td width=124 nowrap style="width:93.05pt;border:solid windowtext 1.0pt;
 border-top:none;padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
  - P zavarovanca ZAP
 </td>
 <td width=47 nowrap style="width:35.1pt;border:none;border-bottom:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 0,14%
 </td>
 <td width=68 nowrap style="width:51.15pt;border:solid windowtext 1.0pt;
 border-top:none;padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 0,82
 </td>
 <td width=68 nowrap style="width:51.15pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 1,22
 </td>
 <td width=68 nowrap style="width:51.15pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 1,84
 </td>
 <td width=68 nowrap style="width:51.15pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 2,45
 </td>
 <td width=68 nowrap style="width:51.15pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 3,06
 </td>
 <td width=68 nowrap style="width:51.15pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 3,67
 </td>
 <td width=68 nowrap style="width:51.15pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 4,29
 </td>
 <td width=68 nowrap style="width:51.15pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 4,90
 </td>
 </tr>
 <tr style="height:12.75pt">
 <td width=124 nowrap style="width:93.05pt;border:solid windowtext 1.0pt;
 border-top:none;padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
  - P delodajalca ZAP
 </td>
 <td width=47 nowrap style="width:35.1pt;border:none;border-bottom:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 0,06%
 </td>
 <td width=68 nowrap style="width:51.15pt;border:solid windowtext 1.0pt;
 border-top:none;padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 0,35
 </td>
 <td width=68 nowrap style="width:51.15pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 0,52
 </td>
 <td width=68 nowrap style="width:51.15pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 0,79
 </td>
 <td width=68 nowrap style="width:51.15pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 1,05
 </td>
 <td width=68 nowrap style="width:51.15pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 1,31
 </td>
 <td width=68 nowrap style="width:51.15pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 1,57
 </td>
 <td width=68 nowrap style="width:51.15pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 1,84
 </td>
 <td width=68 nowrap style="width:51.15pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 2,10
 </td>
 </tr>
 <tr style="height:12.75pt">
 <td width=171 nowrap colspan=2 style="width:128.15pt;border-top:none;
 border-left:solid windowtext 1.0pt;border-bottom:solid windowtext 1.0pt;
 border-right:solid black 1.0pt;background:#FFFFCC;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.75pt">
 Skupaj  SV in ZAP  
 </td>
 <td width=68 nowrap style="width:51.15pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 background:#FFFFCC;padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 2,35
 </td>
 <td width=68 nowrap style="width:51.15pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 background:#FFFFCC;padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 3,48
 </td>
 <td width=68 nowrap style="width:51.15pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 background:#FFFFCC;padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 5,25
 </td>
 <td width=68 nowrap style="width:51.15pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 background:#FFFFCC;padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 7,00
 </td>
 <td width=68 nowrap style="width:51.15pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 background:#FFFFCC;padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 8,75
 </td>
 <td width=68 nowrap style="width:51.15pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 background:#FFFFCC;padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 10,48
 </td>
 <td width=68 nowrap style="width:51.15pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 background:#FFFFCC;padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 12,25
 </td>
 <td width=68 nowrap style="width:51.15pt;border-top:none;border-left:none;
 border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;
 background:#FFFFCC;padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 14,00
 </td>
 </tr>
 <tr style="height:12.75pt">
 <td width=171 nowrap colspan=2 style="width:128.15pt;border:none;padding:
 0cm 3.5pt 0cm 3.5pt;height:12.75pt">
  
 </td>
 <td width=68 nowrap style="width:51.15pt;border:none;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.75pt">
  
 </td>
 <td width=68 nowrap style="width:51.15pt;border:none;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.75pt">
  
 </td>
 <td width=68 nowrap style="width:51.15pt;border:none;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.75pt">
  
 </td>
 <td width=68 nowrap style="width:51.15pt;border:none;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.75pt">
  
 </td>
 <td width=68 nowrap style="width:51.15pt;border:none;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.75pt">
  
 </td>
 <td width=68 nowrap style="width:51.15pt;border:none;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.75pt">
  
 </td>
 <td width=68 nowrap style="width:51.15pt;border:none;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.75pt">
  
 </td>
 <td width=68 nowrap style="width:51.15pt;border:none;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.75pt">
  
 </td>
 </tr>
 <tr style="height:12.75pt">
 <td width=171 nowrap colspan=2 style="width:128.15pt;border:solid windowtext 1.0pt;
 background:#FFFFCC;padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 PRISPEVKI SKUPAJ 
 </td>
 <td width=68 nowrap style="width:51.15pt;border:solid windowtext 1.0pt;
 border-left:none;background:#FFFFCC;padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 225,05
 </td>
 <td width=68 nowrap style="width:51.15pt;border:solid windowtext 1.0pt;
 border-left:none;background:#FFFFCC;padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 334,07
 </td>
 <td width=68 nowrap style="width:51.15pt;border:solid windowtext 1.0pt;
 border-left:none;background:#FFFFCC;padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 501,14
 </td>
 <td width=68 nowrap style="width:51.15pt;border:solid windowtext 1.0pt;
 border-left:none;background:#FFFFCC;padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 668,19
 </td>
 <td width=68 nowrap style="width:51.15pt;border:solid windowtext 1.0pt;
 border-left:none;background:#FFFFCC;padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 835,24
 </td>
 <td width=68 nowrap style="width:51.15pt;border:solid windowtext 1.0pt;
 border-left:none;background:#FFFFCC;padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 1.002,28
 </td>
 <td width=68 nowrap style="width:51.15pt;border:solid windowtext 1.0pt;
 border-left:none;background:#FFFFCC;padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 1.169,35
 </td>
 <td width=68 nowrap style="width:51.15pt;border:solid windowtext 1.0pt;
 border-left:none;background:#FFFFCC;padding:0cm 3.5pt 0cm 3.5pt;height:12.75pt">
 1.336,39
 </td>
 </tr>
 <tr style="height:12.75pt">
 <td width=171 nowrap colspan=2 style="width:128.15pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.75pt">
  
 </td>
 <td width=68 nowrap style="width:51.15pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.75pt">
  
 </td>
 <td width=68 nowrap style="width:51.15pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.75pt">
  
 </td>
 <td width=68 nowrap style="width:51.15pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.75pt">
  
 </td>
 <td width=68 nowrap style="width:51.15pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.75pt">
  
 </td>
 <td width=68 nowrap style="width:51.15pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.75pt">
  
 </td>
 <td width=68 nowrap style="width:51.15pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.75pt">
  
 </td>
 <td width=68 nowrap style="width:51.15pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.75pt">
  
 </td>
 <td width=68 nowrap style="width:51.15pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.75pt">
  
 </td>
 </tr>
 <tr style="height:12.95pt">
 <td width=580 nowrap colspan=8 style="width:435.05pt;border-top:solid windowtext 1.0pt;
 border-left:solid windowtext 1.0pt;border-bottom:none;border-right:solid black 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 Povprečna
 plača predzadnjega meseca pred feb/2009, tj. meseca dec/2008 znaša*:
 </td>
 <td width=136 nowrap colspan=2 style="width:102.3pt;border-top:solid windowtext 1.0pt;
 border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid black 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 1.457,66 €
 </td>
 </tr>
 <tr style="height:12.95pt">
 <td width=580 nowrap colspan=8 style="width:435.05pt;border:solid windowtext 1.0pt;
 border-right:solid black 1.0pt;padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
  Za mesec
 obračuna prispevkov veljavni znesek minimalne plače
 </td>
 <td width=136 nowrap colspan=2 style="width:102.3pt;border-top:none;
 border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid black 1.0pt;
 padding:0cm 3.5pt 0cm 3.5pt;height:12.95pt">
 589,19 €
 </td>
 </tr>
</table>

</div>

<table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width=716
 style="width:537.25pt;border-collapse:collapse">
 <tr style="height:12.95pt">
 <td width=701 nowrap style="width:526.0pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.95pt">
 * Podatek o povprečni plači predzadnjega meseca
 temelji na objavi Statističnega urada RS - povprečne mesečne plače (končni
 podatki).
 </td>
 </tr>
 <tr style="height:12.95pt">
 <td width=701 nowrap style="width:526.0pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.95pt">
  
 </td>
 </tr>
 <tr style="height:12.95pt">
 <td width=701 nowrap style="width:526.0pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.95pt">
 MP             … za mesec obračuna prispevkov
 veljavni znesek minimalne plače
 </td>
 </tr>
 <tr style="height:12.95pt">
 <td width=701 nowrap style="width:526.0pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.95pt">
 PPPzM     … povprečna plača za predzadnji mesec pred
 mesecem, v katerem se določa zavarovalna osnova
 </td>
 </tr>
 <tr style="height:12.95pt">
 <td width=701 nowrap style="width:526.0pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.95pt">
 MP07       … minimalna letna plača zaposlenih v
 Republiki Sloveniji za leto 2007 (podatek je v €)
 </td>
 </tr>
 <tr style="height:12.95pt">
 <td width=701 nowrap style="width:526.0pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.95pt">
 PP07       … povprečna plača zaposlenih v Republiki
 Sloveniji za leto 2007 (podatek je v €)
 </td>
 </tr>
 <tr style="height:12.95pt">
 <td width=701 nowrap style="width:526.0pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.95pt">
 Podatek o PP07 temelji na v Uradnem listu RS, št.
 19/2008 objavljenem podatku o povprečni mesečni bruto plači za obdobje
 </td>
 </tr>
 <tr style="height:12.95pt">
 <td width=701 nowrap style="width:526.0pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.95pt">
 januar - december 2007, tj. 1.284,79 € (PP07 = 12 x
 1.284,79 €).
 </td>
 </tr>
 <tr style="height:12.95pt">
 <td width=701 nowrap style="width:526.0pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.95pt">
 MP08       … minimalna letna plača zaposlenih v
 Republiki Sloveniji za leto 2008 (podatek je v €)
 </td>
 </tr>
 <tr style="height:12.95pt">
 <td width=701 nowrap style="width:526.0pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.95pt">
 PP08       … povprečna plača zaposlenih v Republiki
 Sloveniji za leto 2008 (podatek je v €)
 </td>
 </tr>
 <tr style="height:12.95pt">
 <td width=701 nowrap style="width:526.0pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.95pt">
 Podatek o PP08 temelji na objavi
 Statističnega urada RS - povprečne mesečne plače, december 2008 (končni
 podatki) in je izračunan na način:
 </td>
 </tr>
 <tr style="height:12.95pt">
 <td width=701 nowrap style="width:526.0pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.95pt">
 povprečna plača I-XII 08  1.391,43 EUR  x 
 12 mesecev.
 </td>
 </tr>
 <tr style="height:12.95pt">
 <td width=701 nowrap style="width:526.0pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.95pt">
  
 </td>
 </tr>
 <tr style="height:12.95pt">
 <td width=701 nowrap style="width:526.0pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.95pt">
 (Splošna) Pojasnila k obračunu prispevkov za socialno
 varnost za zasebnike
 </td>
 </tr>
 <tr style="height:12.95pt">
 <td width=701 nowrap style="width:526.0pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.95pt">
  
 </td>
 </tr>
 <tr style="height:12.95pt">
 <td width=701 nowrap style="width:526.0pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.95pt">
 V skladu z drugo alineo prvega odstavka 207. člena
 ZPIZ-1 je osnova za plačilo prispevkov za samozaposlene zavarovalna osnova.
 </td>
 </tr>
 <tr style="height:12.95pt">
 <td width=701 nowrap style="width:526.0pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.95pt">
 Način določanja zavarovalne osnove je predpisan z
 209. členom ZPIZ-1.  Osnova iz druge alinee prvega odstavka 207. člena se
 določa
 </td>
 </tr>
 <tr style="height:12.95pt">
 <td width=701 nowrap style="width:526.0pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.95pt">
 na naslednji način:
 </td>
 </tr>
 <tr style="height:12.95pt">
 <td width=701 nowrap style="width:526.0pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.95pt">
    doseženi dobiček zavarovanca, v katerem niso
 upoštevani obračunani prispevki za obvezno zavarovanje ter znižanje in
 povečanje
 </td>
 </tr>
 <tr style="height:12.95pt">
 <td width=701 nowrap style="width:526.0pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.95pt">
    davčne osnove, razen razlike v obrestih, skladno z
 zakonom, ki ureja dohodnino.
 </td>
 </tr>
 <tr style="height:12.95pt">
 <td width=701 nowrap style="width:526.0pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.95pt">
  
 </td>
 </tr>
 <tr style="height:12.95pt">
 <td width=701 nowrap style="width:526.0pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.95pt">
 Uvrstitev v zavarovalno osnovo se določi na podlagi
 zadnje odmerne odločbe o davku iz dejavnosti, oziroma zadnjega obračuna 
 </td>
 </tr>
 <tr style="height:12.95pt">
 <td width=701 nowrap style="width:526.0pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.95pt">
 akontacije dohodnine od dohodka, doseženega z
 opravljanjem dejavnosti, oziroma
 zadnje odločbe o odmeri dohodnine, in glede na
 </td>
 </tr>
 <tr style="height:12.95pt">
 <td width=701 nowrap style="width:526.0pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.95pt">
 na podatke o povprečni plači (PP) oziroma minimalni
 plači (MP) za leto, na katero se nanaša akontacija dohodnine od dohodka iz
 dejavnosti.
 </td>
 </tr>
 <tr style="height:12.95pt">
 <td width=701 nowrap style="width:526.0pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.95pt">
  
 </td>
 </tr>
 <tr style="height:12.95pt">
 <td width=701 nowrap style="width:526.0pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.95pt">
 Kot PP oz. MP plača iz 209. člena ZPIZ-1 se šteje
 zadnji objavljeni podatek Statističnega urada Republike Slovenije (op. tretji
 odstavek 8. člena
 </td>
 </tr>
 <tr style="height:12.95pt">
 <td width=701 nowrap style="width:526.0pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.95pt">
 Pravilnika o postopku za razvrščanje v zavarovalne
 osnove (Uradni list RS, št. 49/2006, 38/2007) določa, da se za PP šteje PP v
 Republiki
 </td>
 </tr>
 <tr style="height:12.95pt">
 <td width=701 nowrap style="width:526.0pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.95pt">
 Sloveniji, ki je objavljena v Uradnem listu RS, oz. za
 MP šteje vsota MP, ki so določene za posamezni mesec leta z objavo v Uradnem
 listu RS).
 </td>
 </tr>
 <tr style="height:12.95pt">
 <td width=701 nowrap style="width:526.0pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.95pt">
  
 </td>
 </tr>
 <tr style="height:12.95pt">
 <td width=701 nowrap style="width:526.0pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.95pt">
 Na podlagi drugega odstavka 9. člena Pravilnika o
 postopku za razvrščanje v zavarovalne osnove, se uvrstitev v zavarovalno
 osnovo določi
 </td>
 </tr>
 <tr style="height:12.95pt">
 <td width=701 nowrap style="width:526.0pt;padding:0cm 3.5pt 0cm 3.5pt;
 height:12.95pt">
 na podlagi zadnjega obračuna davka za mesec po
 mesecu, v katerem je bil obračun davka predložen davčnemu
 organu.
 </td>
 </tr>
</table>

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