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PRISPEVKI PRI OPRAVLJANJU DELA IN STORITEV V DRUGEM PRAVNEM RAZMERJU, E-Super časnik, št. 02-14
(03.02.2014)
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margin-right:0in; margin-bottom:2.0pt; margin-left:0in; text-autospace:none; font-size:12.0pt; font-family:Arial; color:windowtext;} p.align-justify, li.align-justify, div.align-justify {margin-right:0in; margin-left:0in; text-align:justify; font-size:12.0pt; font-family:"Times New Roman"; color:windowtext;} p.SLOGKNJIGA, li.SLOGKNJIGA, div.SLOGKNJIGA {margin-top:0in; margin-right:0in; margin-bottom:0in; margin-left:.5in; margin-bottom:.0001pt; text-indent:-.25in; font-size:12.0pt; font-family:"Times New Roman"; color:windowtext;} /* Page Definitions */ @page Section1 {size:595.3pt 841.9pt; margin:127.6pt 56.7pt 42.55pt 56.7pt;} div.Section1 {page:Section1;} @page Section2 {size:595.3pt 841.9pt; margin:70.9pt 56.7pt 56.7pt 56.7pt;} div.Section2 {page:Section2;} /* List Definitions */ ol {margin-bottom:0in;} ul {margin-bottom:0in;} --> /*]]>*/ </style> </head> <body bgcolor="white" lang="SL" link="blue" vlink="purple" xml:lang="SL"> <div class="Section1"> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:6.0pt;text-align:center'><b><span style= 'font-size:16.0pt;font-family:Garamond;color:#006699'>PRISPEVKI PRI OPRAVLJANJU DELA IN STORITEV V DRUGEM PRAVNEM RAZMERJU</span></b></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <b><span style= 'font-size:12.0pt;font-family:Garamond; color:#002060'>Obračune plačila dohodkov predstavljenih po zgledih tega mesečnika (razen plačila za delo poslovodne osebe, ki ni družbenik) si lahko naredite na spletnih straneh; glejte</span></b></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <b><span style= 'font-size:16.0pt;font-family:Garamond; color:#002060'><a href= "http://www.davkoplacevalci.com/racunajmo-na-prste" target= "_blank">http://www.davkoplacevalci.com/racunajmo-na-prste</a></span></b></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:34.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-34.0pt'> <b><span style= 'font-size:14.0pt;font-family:Garamond;color:#006699'>0. Vsebina</span></b></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt;font-family:Garamond'>Namen te številke E-Super časnika je prikazati <b>obračun prispevkov</b> obveznega socialnega zavarovanja (v nadaljevanju: prispevki) <b>pri plačilih za delo v drugem pravnem razmerju</b> <b>skladno z določili 18. člena ZPIZ-2, druge alineje prvega odstavka 20. člena ZPIZ-2, spremenjeno 5. točko 17. člena ZZVZZ in novim 55.a členom ZZVZZ</b>.</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt;font-family:Garamond'>Vsi v E-Super časniku prikazani <b>zgledi se nanašajo na delo opravljeno v letu 2014</b>, ki je <b>izplačano od (vključno) 1. februarja 2014 naprej</b>.</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <b><span style= 'font-size:14.0pt;font-family:Garamond;color:#006699'>1. Kaj je delo v drugem pravnem razmerju ?</span></b></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style= 'font-size:13.0pt;font-family:Garamond'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;text-autospace:none'> <span style='font-size:12.0pt;font-family:Garamond'>Skupna točka 18. člena ZPIZ-2, druge alineje prvega odstavka 20. člena ZPIZ-2, spremenjene 5. točke 17. člena ZZVZZ in 55.a člena ZZVZZ je uporaba izraza »delo v drugem pravnem razmerju« in način opredelitve takega dela.</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;text-autospace:none'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <div style= 'border-top:solid windowtext 1.0pt;border-left:none;border-bottom: solid windowtext 1.0pt;border-right:none;padding:1.0pt 0in 1.0pt 0in'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center;text-autospace:none;border:none;padding:0in'> <span style='font-size:12.0pt;font-family:Garamond'>delo v drugem pravnem razmerju</span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center;text-autospace:none;border:none;padding:0in'> <span style='font-size:12.0pt;font-family:Garamond'>=</span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center;text-autospace:none;border:none;padding:0in'> <b><span style='font-size:12.0pt;font-family:Garamond'>kadar se plačilo</span></b><span style= 'font-size:12.0pt;font-family:Garamond'>, prejeto na podlagi tega pravnega razmerja, <b>po zakonu, ki ureja dohodnino</b>, <b>šteje za</b> <b>dohodek</b>, <b>in</b> <b>ni oproščen plačila dohodnine</b> <b>ali</b> <b>ni drug dohodek po zakonu, ki ureja dohodnino</b></span></p> </div> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt;font-family:Garamond'>Pojem <b>»dohodek«</b> <b>pomeni prirast / povečanje čistega</b> (neto) <b>premoženja</b>.</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <div align="center"> <table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" style= 'margin-left:-25.75pt;border-collapse:collapse'> <tr> <td width="124" style= 'width:93.1pt;border:none;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> <td width="215" colspan="6" style= 'width:161.3pt;border:solid windowtext 1.0pt; border-left:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <b><span style='font-size:12.0pt;font-family:Garamond'>PRIRAST PREMOŽENJA</span></b></p> </td> <td width="85" colspan="3" style= 'width:63.9pt;border:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> <td width="19" valign="top" style= 'width:14.3pt;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> <td width="151" colspan="4" style= 'width:113.55pt;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> </tr> <tr> <td width="124" style='width:93.1pt;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> <td width="215" colspan="6" style= 'width:161.3pt;border:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style= 'font-size:12.0pt;font-family:Wingdings'>ò</span><span style= 'font-size:12.0pt;font-family:Garamond'> </span> <span style='font-size:12.0pt;font-family:Wingdings'>ò</span></p> </td> <td width="85" colspan="3" style= 'width:63.9pt;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> <td width="19" valign="top" style= 'width:14.3pt;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> <td width="151" colspan="4" style= 'width:113.55pt;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> </tr> <tr> <td width="195" colspan="4" style= 'width:145.95pt;border:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <b><span style= 'font-size:12.0pt;font-family:Garamond'>Neobdavčen</span></b><span style='font-size:12.0pt;font-family:Garamond'>:</span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>ni predmet obdavčitve /</span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <b><span style='font-size:12.0pt;font-family:Garamond'>ni dohodek</span></b> <span style= 'font-size:12.0pt;font-family:Garamond'>po ZDoh-2</span></p> </td> <td width="65" style= 'width:49.0pt;border:none;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> <td width="216" colspan="7" style= 'width:2.25in;border:solid windowtext 1.0pt; border-left:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <b><span style= 'font-size:12.0pt;font-family:Garamond'>Obdavčljiv</span></b><span style='font-size:12.0pt;font-family:Garamond'>:</span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>je predmet obdavčitve <b>/</b></span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <b><span style='font-size:12.0pt;font-family:Garamond'>je dohodek po ZDoh-2</span></b></p> </td> <td width="26" valign="top" style= 'width:19.8pt;border:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> <td width="93" colspan="2" style= 'width:69.4pt;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> </tr> <tr> <td width="179" colspan="3" style= 'width:134.1pt;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> <td width="81" colspan="2" style= 'width:60.85pt;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> <td width="216" colspan="7" style= 'width:2.25in;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style= 'font-size:12.0pt;font-family:Wingdings'>ò</span><span style= 'font-size:12.0pt;font-family:Garamond'> </span> <span style='font-size:12.0pt;font-family:Wingdings'>ò</span></p> </td> <td width="26" valign="top" style= 'width:19.8pt;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> <td width="93" colspan="2" style= 'width:69.4pt;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> </tr> <tr> <td width="164" colspan="2" style= 'width:122.95pt;border:none;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> <td width="147" colspan="4" style= 'width:110.3pt;border:solid windowtext 1.0pt; border-left:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <b><span style= 'font-size:12.0pt;font-family:Garamond'>Oproščen</span></b></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>plačila dohodnine</span></p> </td> <td width="69" colspan="2" style= 'width:51.7pt;border:none;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> <td width="180" colspan="6" valign="top" style= 'width:135.0pt;border:solid windowtext 1.0pt; border-left:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <b><span style= 'font-size:12.0pt;font-family:Garamond'>Obdavčen</span></b></p> </td> <td width="35" style= 'width:26.2pt;border:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> </tr> <tr> <td width="164" colspan="2" style= 'width:122.95pt;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> <td width="147" colspan="4" style= 'width:110.3pt;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> <td width="69" colspan="2" style= 'width:51.7pt;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> <td width="180" colspan="6" valign="top" style= 'width:135.0pt;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Wingdings'>ò</span><span style= 'font-size:12.0pt;font-family:Garamond'> </span> <span style='font-size:12.0pt;font-family:Wingdings'>ò</span></p> </td> <td width="35" style='width:26.2pt;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> </tr> <tr> <td width="179" colspan="3" style= 'width:134.1pt;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> <td width="81" colspan="2" style= 'width:60.85pt;border:none;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> <td width="144" colspan="4" style= 'width:1.5in;border:solid windowtext 1.0pt; border-left:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>Se ne všteva v</span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>davčno osnovo</span></p> </td> <td width="40" colspan="2" valign="top" style= 'width:29.65pt;border:none; border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> <td width="151" colspan="4" style= 'width:113.55pt;border:solid windowtext 1.0pt; border-left:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>Se všteva v</span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>davčno osnovo</span></p> </td> </tr> <tr height="0"> <td width="124" style='border:none'></td> <td width="40" style='border:none'></td> <td width="15" style='border:none'></td> <td width="16" style='border:none'></td> <td width="65" style='border:none'></td> <td width="51" style='border:none'></td> <td width="28" style='border:none'></td> <td width="41" style='border:none'></td> <td width="24" style='border:none'></td> <td width="20" style='border:none'></td> <td width="19" style='border:none'></td> <td width="32" style='border:none'></td> <td width="26" style='border:none'></td> <td width="58" style='border:none'></td> <td width="35" style='border:none'></td> </tr> </table> </div> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:34.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-34.0pt'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </div> <span style='font-size:12.0pt;font-family:Garamond'><br clear="all" style='page-break-before:always' /></span> <div class="Section2"> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <b><span style='font-size:12.0pt;font-family:Garamond'>Obdavčljivi dohodki</span></b> <span style= 'font-size:12.0pt;font-family:Garamond'>se skladno z 18. členom ZDoh-2 delijo na šest vrst (t.i. viri dohodnine):</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt;font-family:Garamond'>1. dohodek iz zaposlitve (dohodek iz delovnega razmerja in dohodek iz drugega pogodbenega razmerja;</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt;font-family:Garamond'>2. dohodek iz dejavnosti;</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt;font-family:Garamond'>3. dohodek iz osnovne kmetijske in osnovne gozdarske dejavnosti;</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt;font-family:Garamond'>4. dohodek iz oddajanja premoženja v najem in iz prenosa premoženjske pravice;</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt;font-family:Garamond'>5. dohodek iz kapitala;</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt;font-family:Garamond'>6. drugi dohodki.</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;text-autospace:none'> <b><span style='font-size:12.0pt;font-family:Garamond'>Za plačilo za delo v drugem pravnem razmerju se <u>ne</u> štejejo</span></b><span style= 'font-size:12.0pt;font-family:Garamond'>:</span></p> <p class="MsoNormal" style= 'margin-top:6.0pt;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt; text-autospace:none'> <span style='font-size:12.0pt;font-family:Garamond'>−<span style= 'font:7.0pt "Times New Roman"'> </span></span> <b><span style='font-size:12.0pt;font-family:Garamond'>prirasti premoženja, ki ne štejejo za dohodek po ZDoh-2</span></b> <span style='font-size:12.0pt;font-family:Garamond'>– zveza: 19. člen ZDoh-2;</span></p> <p class="MsoNormal" style= 'margin-top:6.0pt;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt; text-autospace:none'> <span style='font-size:12.0pt;font-family:Garamond'>−<span style= 'font:7.0pt "Times New Roman"'> </span></span> <b><span style='font-size:12.0pt;font-family:Garamond'>obdavčljivi dohodki, ki so po ZDoh-2 oproščeni plačila dohodnine</span></b> <span style='font-size:12.0pt;font-family:Garamond'>– zveza: 20. do vključno 34. člen ZDoh-2;</span></p> <p class="MsoNormal" style= 'margin-top:6.0pt;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt; text-autospace:none'> <span style='font-size:12.0pt;font-family:Garamond'>−<span style= 'font:7.0pt "Times New Roman"'> </span></span> <b><span style='font-size:12.0pt;font-family:Garamond'>obdavčljivi dohodki, ki so po ZDoh-2</span></b> <b><span style= 'font-size:12.0pt; font-family:Garamond'>drugi dohodki</span></b> <span style='font-size:12.0pt; font-family:Garamond'>– zveza: 105. do vključno 108. člen ZDoh-2.</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;text-autospace:none'> <b> </b></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;text-autospace:none'> <span style='font-size:12.0pt;font-family:Garamond'>Za plačilo za delo v drugem pravnem razmerju se prav tako ne štejejo</span> <span style='font-size:12.0pt;font-family:Garamond'>dohodki iz oddajanja premoženja v najem in iz prenosa premoženjske pravice ter dohodki iz kapitala (obresti, dividende, dobiček iz kapitala). Doseganje teh dohodkov ni povezano z opravljanjem dela ali storitev, temveč z izkoriščanjem premoženja (t.i. pasivni dohodki).</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;text-autospace:none'> <b> </b></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;text-autospace:none'> <b><span style='font-size:12.0pt;font-family:Garamond'>Za plačilo za delo v drugem pravnem razmerju se posledično štejejo naslednji obdavčljivi dohodki</span></b><span style= 'font-size:12.0pt;font-family:Garamond'>:</span></p> <p class="MsoNormal" style= 'margin-top:6.0pt;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt'> <span style='font-size:12.0pt;font-family:Garamond'>−<span style= 'font:7.0pt "Times New Roman"'> </span></span> <b><span style='font-size:12.0pt;font-family:Garamond'>dohodek iz zaposlitve</span></b><span style= 'font-size:12.0pt;font-family:Garamond'>(dohodek <b>iz delovnega razmerja</b>, dohodek <b>iz drugega pogodbenega razmerja</b>);</span></p> <p class="MsoNormal" style= 'margin-top:6.0pt;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt'> <span style='font-size:12.0pt;font-family:Garamond'>−<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;font-family:Garamond'>dohodek iz dejavnosti; in</span></p> <p class="MsoNormal" style= 'margin-top:6.0pt;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt'> <span style='font-size:12.0pt;font-family:Garamond'>−<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;font-family:Garamond'>dohodek iz osnovne kmetijske in osnovne gozdarske dejavnosti.</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;text-autospace:none'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt; text-autospace:none'> <span style='font-size:14.0pt;font-family:Wingdings'>G<span style= 'font:7.0pt "Times New Roman"'> </span></span> <b><span style= 'font-size:12.0pt;font-family:Garamond'>Dohodek</span></b> <b><span style='font-size:12.0pt;font-family:Garamond'>iz zaposlitve, iz dejavnosti in iz</span></b> <span style= 'font-size:12.0pt;font-family:Garamond'>osnovne <b>kmetijske in</b> osnovne <b>gozdarske dejavnosti se sicer štejejo</b></span> <b><span style='font-size:12.0pt;font-family:Garamond'>za delo v drugem pravnem razmerju, vendar to <u>ne</u> pomeni, da se temu ustrezno vedno tudi obračunajo prispevki!</span></b> <span style= 'font-size:12.0pt;font-family:Garamond'><b>Za obračun prispevkov pri delu v drugem pravnem razmerju morajo biti izpolnjeni tudi drugi pogoji</b>, <b>ne samo</b> pogoj »<b>delo v drugem pravnem razmerju</b>« (več o teh pogojih v nadaljevanju).</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:34.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-34.0pt'> <b><span style= 'font-size:12.0pt;font-family:Garamond'> </span></b></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <b><span style='font-size:12.0pt;font-family:Garamond'>Iz vidika civilnopravnih podlag</span></b> <span style= 'font-size:12.0pt;font-family:Garamond'>(pogodb),<b>se za delo v drugem pravnem razmerju štejejo zlasti</b>:</span></p> <p class="MsoNormal" style= 'margin-top:6.0pt;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt'> <span style='font-size:12.0pt;font-family:Garamond'>−<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;font-family:Garamond'>delo po podjemni pogodbi;</span></p> <p class="MsoNormal" style= 'margin-top:6.0pt;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt'> <span style='font-size:12.0pt;font-family:Garamond'>−<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;font-family:Garamond'>delo poslovodne osebe, ki ni družbenik;</span></p> <p class="MsoNormal" style= 'margin-top:6.0pt;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt'> <span style='font-size:12.0pt;font-family:Garamond'>−<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;font-family:Garamond'>delo prokurista;</span></p> <p class="MsoNormal" style= 'margin-top:6.0pt;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt'> <span style='font-size:12.0pt;font-family:Garamond'>−<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;font-family:Garamond'>delo v nadzornih organih gospodarskih družb (sejnine članom nadzornega sveta);</span></p> <p class="MsoNormal" style= 'margin-top:6.0pt;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt'> <span style='font-size:12.0pt;font-family:Garamond'>−<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;font-family:Garamond'>začasno ali občasno delo po Zakonu o urejanju trga dela – ZUTD;</span></p> <p class="MsoNormal" style= 'margin-top:6.0pt;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt'> <span style='font-size:12.0pt;font-family:Garamond'>−<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;font-family:Garamond'>delo po avtorski pogodbi.</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <b><span style= 'font-size:12.0pt;font-family:Garamond'> </span></b></p> <span style= 'font-size:14.0pt;font-family:Garamond;color:#006699'><br clear= "all" style='page-break-before:always' /></span> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:34.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-34.0pt'> <b><span style= 'font-size:14.0pt;font-family:Garamond;color:#006699'>2. Pravna podlaga v materialnih predpisih o prispevkih</span></b></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;background:white'> <b><span style= 'font-size:12.0pt;font-family:Garamond'> </span></b></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;background:white'> <span style='font-size:12.0pt;font-family:Garamond'>Obračun prispevkov za obvezno pokojninsko in invalidsko zavarovanje – PIZ in zdravstveno zavarovanje – ZZ pri delu v drugem pravnem razmerju urejajo naslednji materialni predpisi:</span></p> <p class="MsoNormal" style= 'margin-top:6.0pt;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt; background:white'> <span style='font-size:12.0pt;font-family:Garamond'>−<span style= 'font:7.0pt "Times New Roman"'> </span></span> <b><span style='font-size:12.0pt;font-family:Garamond'>18. člen ZPIZ; uporaba od 1. januarja 2014</span></b><span style= 'font-size:12.0pt; font-family:Garamond'>;</span></p> <p class="MsoNormal" style= 'margin-top:6.0pt;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt; background:white'> <span style='font-size:12.0pt;font-family:Garamond'>−<span style= 'font:7.0pt "Times New Roman"'> </span></span> <b><span style='font-size:12.0pt;font-family:Garamond'>20. člen ZPIZ-2; uporaba od 1. januarja 2013</span></b><span style= 'font-size:12.0pt; font-family:Garamond'>;</span></p> <p class="MsoNormal" style= 'margin-top:6.0pt;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt; background:white'> <span style='font-size:12.0pt;font-family:Garamond'>−<span style= 'font:7.0pt "Times New Roman"'> </span></span> <b><span style='font-size:12.0pt;font-family:Garamond'>17. in</span></b> <b><span style= 'font-size:12.0pt;font-family:Garamond'>18. člen ZZVZZ; spremenjena 5. točka 17. člena</span></b><span style= 'font-size:12.0pt;font-family:Garamond'>ZZVZZ <b>uporaba</b> <b>od</b> <b>1. februarja 2014</b>;</span></p> <p class="MsoNormal" style= 'margin-top:6.0pt;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt; background:white'> <span style='font-size:12.0pt;font-family:Garamond'>−<span style= 'font:7.0pt "Times New Roman"'> </span></span> <b><span style='font-size:12.0pt;font-family:Garamond'>novi 55.a člen ZZVZZ</span></b><span style= 'font-size:12.0pt;font-family:Garamond'>; <b>uporaba</b> <b>od 1. februarja 2014</b>.</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;background:white'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;background:white'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:34.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-34.0pt'> <span style='font-size:12.0pt;font-family:Garamond'>[…] Se nadaljuje …</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:34.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-34.0pt'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:34.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-34.0pt'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <p class="MsoNormal" align="center" style= 'margin-top:0in;margin-right:0in; margin-bottom:0in;margin-left:34.0pt;margin-bottom:.0001pt;text-align:center; text-indent:-34.0pt'> <span style='font-size:12.0pt;font-family:Garamond'><img border="0" width="643" height="84" id="Slika 1" src= "http://www.davkoplacevalci.com/files/attachment_images/072b236cfc96737a63c084c6daa8871c_image001.jpg" name= "Slika 1" /></span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:34.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-34.0pt'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:34.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-34.0pt'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <p class="MsoNormal" align="center" style= 'margin-top:0in;margin-right:0in; margin-bottom:0in;margin-left:34.0pt;margin-bottom:.0001pt;text-align:center; text-indent:-34.0pt'> <span style='font-size:12.0pt;font-family:Garamond'><img border="0" width="651" height="86" id="Slika 13" src= "http://www.davkoplacevalci.com/files/attachment_images/072b236cfc96737a63c084c6daa8871c_image002.jpg" name= "Slika 13" /></span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:34.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-34.0pt'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:34.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-34.0pt'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <p class="MsoNormal" align="center" style= 'margin-top:0in;margin-right:0in; margin-bottom:0in;margin-left:34.0pt;margin-bottom:.0001pt;text-align:center; text-indent:-34.0pt'> <span style='font-size:12.0pt;font-family:Garamond'><img border="0" width="634" height="80" id="Slika 10" src= "http://www.davkoplacevalci.com/files/attachment_images/072b236cfc96737a63c084c6daa8871c_image003.jpg" name= "Slika 10" /></span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:34.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-34.0pt'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:34.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-34.0pt'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:34.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-34.0pt'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <span style= 'font-size:13.0pt;font-family:Garamond;color:#006699'><br clear= "all" style='page-break-before:always' /></span> <p class="MsoNormal" align="center" style= 'margin-top:0in;margin-right:0in; margin-bottom:0in;margin-left:34.0pt;margin-bottom:.0001pt;text-align:center; text-indent:-34.0pt'> <b><u><span style= 'font-size:13.0pt;font-family:Garamond; color:#006699'>Pregled PIZ in ZZ po posameznih členih</span></u></b></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:34.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-34.0pt'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <div align="center"> <table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" style= 'background:#E6E6E6;border-collapse:collapse;border:none'> <tr> <td width="159" valign="top" style= 'width:119.05pt;border:solid windowtext 1.0pt; border-right:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <b><span style= 'font-size:12.0pt;font-family:Garamond'>PIZ</span></b></p> </td> <td width="163" valign="top" style= 'width:121.9pt;border:solid windowtext 1.0pt; border-left:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><b><span style= 'font-size:12.0pt;font-family:Garamond'> </span></b></p> </td> <td width="178" valign="top" style= 'width:133.25pt;border-top:solid windowtext 1.0pt; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <b><span style= 'font-size:12.0pt;font-family:Garamond'>ZZ</span></b></p> </td> <td width="144" valign="top" style= 'width:107.75pt;border:solid windowtext 1.0pt; border-left:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> </tr> <tr> <td width="159" valign="top" style= 'width:119.05pt;border:solid windowtext 1.0pt; border-top:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <b><span style= 'font-size:12.0pt;font-family:Garamond'>ZPIZ-2</span></b></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <b><span style='font-size:12.0pt;font-family:Garamond'>18. člen</span></b></p> </td> <td width="163" valign="top" style= 'width:121.9pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <b><span style= 'font-size:12.0pt;font-family:Garamond'>ZPIZ-2</span></b></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <b><span style='font-size:12.0pt;font-family:Garamond'>20. člen</span></b></p> </td> <td width="178" valign="top" style= 'width:133.25pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <b><span style= 'font-size:12.0pt;font-family:Garamond'>ZZVZZ</span></b></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <b><span style='font-size:12.0pt;font-family:Garamond'>17. člen, 18. člen</span></b></p> </td> <td width="144" valign="top" style= 'width:107.75pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <b><span style= 'font-size:12.0pt;font-family:Garamond'>ZZVZZ</span></b></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <b><span style='font-size:12.0pt;font-family:Garamond'>55.a člen</span></b></p> </td> </tr> <tr> <td width="159" valign="top" style= 'width:119.05pt;border-top:none;border-left: solid windowtext 1.0pt;border-bottom:solid windowtext 1.0pt;border-right: none;background:#F3F3F3;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> <td width="163" valign="top" style= 'width:121.9pt;border:none;border-bottom:solid windowtext 1.0pt; background:#F3F3F3;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style= 'font-size:12.0pt;font-family:Garamond'>Uporaba</span></p> </td> <td width="178" valign="top" style= 'width:133.25pt;border:none;border-bottom: solid windowtext 1.0pt;background:#F3F3F3;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> <td width="144" valign="top" style= 'width:107.75pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#F3F3F3;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> </tr> <tr> <td width="159" valign="top" style= 'width:119.05pt;border:solid windowtext 1.0pt; border-top:none;background:transparent;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>od 1. januarja 2014 naprej</span></p> </td> <td width="163" valign="top" style= 'width:121.9pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:transparent;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>od 1. januarja 2013</span></p> </td> <td width="178" valign="top" style= 'width:133.25pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:transparent;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>spremenjena 5. točka 17. člena od 1. februarja 2014 naprej</span></p> </td> <td width="144" valign="top" style= 'width:107.75pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:transparent;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>od 1. februarja 2014 naprej</span></p> </td> </tr> <tr> <td width="159" valign="top" style= 'width:119.05pt;border-top:none;border-left: solid windowtext 1.0pt;border-bottom:solid windowtext 1.0pt;border-right: none;background:#F3F3F3;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> <td width="163" valign="top" style= 'width:121.9pt;border:none;border-bottom:solid windowtext 1.0pt; background:#F3F3F3;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <b><span style= 'font-size:12.0pt;font-family:Garamond'>Prispevna</span></b></p> </td> <td width="178" valign="top" style= 'width:133.25pt;border:none;border-bottom: solid windowtext 1.0pt;background:#F3F3F3;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><b><span style= 'font-size:12.0pt;font-family:Garamond'>stopnja</span></b></p> </td> <td width="144" valign="top" style= 'width:107.75pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#F3F3F3;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> </tr> <tr> <td width="159" valign="top" style= 'width:119.05pt;border:solid windowtext 1.0pt; border-top:none;background:transparent;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <b><span style='font-size:12.0pt;font-family:Garamond'>8,85 % v breme izplačevalca</span></b></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <b><span style='font-size:12.0pt;font-family:Garamond'>15,50 % v breme prejemnika</span></b> <a href="#_ftn1" name="_ftnref1" title= ""><span class="MsoFootnoteReference"><span style= 'font-family:Garamond'><span class= "MsoFootnoteReference"><span style= 'font-size:10.0pt;font-family:Garamond'>[1]</span></span></span></span></a></p> </td> <td width="163" valign="top" style= 'width:121.9pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:transparent;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><b><span style= 'font-size:12.0pt;font-family:Garamond'>PIZ po 2. alineji 1. odstavka</span></b><span style= 'font-size:12.0pt;font-family:Garamond'>:</span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <b><span style='font-size:12.0pt;font-family:Garamond'>8,85 % v breme izplačevalca</span></b> <a href="#_ftn2" name="_ftnref2" title=""><span class="MsoFootnoteReference"><span style= 'font-family:Garamond'><span class= "MsoFootnoteReference"><span style= 'font-size:10.0pt;font-family:Garamond'>[2]</span></span></span></span></a></p> </td> <td width="178" valign="top" style= 'width:133.25pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:transparent;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><b><span style= 'font-size:12.0pt;font-family:Garamond'>ZZ po 5. točki 17. člena</span></b><span style= 'font-size:12.0pt;font-family:Garamond'>:</span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <b><span style='font-size:12.0pt;font-family:Garamond'>0,53 % v breme izplačevalca</span></b> <a href="#_ftn3" name="_ftnref3" title=""><span class="MsoFootnoteReference"><span style= 'font-family:Garamond'><span class= "MsoFootnoteReference"><span style= 'font-size:10.0pt;font-family:Garamond'>[3]</span></span></span></span></a></p> </td> <td width="144" valign="top" style= 'width:107.75pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:transparent;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <b><span style='font-size:12.0pt;font-family:Garamond'>6,36 % v breme prejemnika</span></b></p> </td> </tr> <tr> <td width="159" valign="top" style= 'width:119.05pt;border:none;border-right:solid windowtext 1.0pt; background:transparent;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> <td width="163" valign="top" style= 'width:121.9pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:transparent;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'>PIZ po ostalih alinejah:</span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>prispevek v fiksnem znesku skladno s Sklepom ZPIZ</span></p> </td> <td width="178" valign="top" style= 'width:133.25pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:transparent;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><b><span style= 'font-size:12.0pt;font-family:Garamond'>ZZ po ostalih točkah 17. <span style='font-weight:normal'>in</span> <span style= 'font-weight:normal'>18.</span> člena</span></b><span style= 'font-size:12.0pt;font-family:Garamond'>:</span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <b><span style='font-size:12.0pt;font-family:Garamond'>stopnja je odvisna od konkretne točke</span></b> <span style= 'font-size:12.0pt; font-family:Garamond'>člena</span> <a href= "#_ftn4" name="_ftnref4" title=""><span class= "MsoFootnoteReference"><b><span style= 'font-family:Garamond'><span class= "MsoFootnoteReference"><b><span style= 'font-size:10.0pt;font-family:Garamond'>[4]</span></b></span></span></b></span></a></p> </td> <td width="144" valign="top" style= 'width:107.75pt;border:none;background:transparent; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> </tr> <tr> <td width="159" valign="top" style= 'width:119.05pt;border:solid windowtext 1.0pt; border-right:none;background:#F3F3F3;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> <td width="163" valign="top" style= 'width:121.9pt;border:none;border-bottom:solid windowtext 1.0pt; background:#F3F3F3;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <b><span style= 'font-size:12.0pt;font-family:Garamond'>Osnova</span></b></p> </td> <td width="178" valign="top" style= 'width:133.25pt;border:none;border-bottom: solid windowtext 1.0pt;background:#F3F3F3;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><b><span style= 'font-size:12.0pt;font-family:Garamond'>za obračun</span></b></p> </td> <td width="144" valign="top" style= 'width:107.75pt;border:solid windowtext 1.0pt; border-left:none;background:#F3F3F3;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style= 'font-size:12.0pt;font-family:Garamond; color:purple'> </span></p> </td> </tr> <tr> <td width="159" valign="top" style= 'width:119.05pt;border:solid windowtext 1.0pt; border-top:none;background:transparent;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-autospace: none'> <b><span style= 'font-size:12.0pt;font-family:Garamond'> </span></b></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-autospace: none'> <b><span style= 'font-size:12.0pt;font-family:Garamond'> </span></b></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center;text-autospace:none'> <b><span style='font-size:12.0pt; font-family:Garamond'>vsako posamezno plačilo</span></b> <span style= 'font-size:12.0pt;font-family:Garamond'><b>za opravljeno delo oziroma storitev</b>, prejeto na podlagi drugega pravnega razmerja, ki se po zakonu, ki ureja dohodnino šteje za dohodek <a href= "#_ftn5" name="_ftnref5" title=""><span class= "MsoFootnoteReference"><span class= "MsoFootnoteReference"><span style= 'font-size:12.0pt;font-family:Garamond'>[5]</span></span></span></a></span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> <td width="163" valign="top" style= 'width:121.9pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:transparent;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><b><span style= 'font-size:12.0pt;font-family:Garamond'>PIZ po 2. alineji 1. odstavka</span></b><span style= 'font-size:12.0pt;font-family:Garamond'>:</span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center;text-autospace:none'> <b><span style='font-size:12.0pt; font-family:Garamond'>vsako posamezno plačilo za opravljeno delo oziroma storitev</span></b><span style= 'font-size:12.0pt;font-family:Garamond'>, prejeto na podlagi drugega pravnega razmerja, ki se po zakonu, ki ureja dohodnino, šteje za dohodek <a href="#_ftn6" name="_ftnref6" title= ""><span class="MsoFootnoteReference"><span class= "MsoFootnoteReference"><span style= 'font-size:12.0pt;font-family:Garamond'>[6]</span></span></span></a></span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> <td width="178" valign="top" style= 'width:133.25pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:transparent;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><b><span style= 'font-size:12.0pt;font-family:Garamond'>ZZ po 5. točki 17. člena</span></b><span style= 'font-size:12.0pt;font-family:Garamond'>:<a href="#_ftn7" name= "_ftnref7" title=""><span class="MsoFootnoteReference"><span class= "MsoFootnoteReference"><span style= 'font-size:12.0pt;font-family:Garamond'>[7]</span></span></span></a></span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center;text-autospace:none'> <b><span style='font-size:12.0pt; font-family:Garamond'>vsako posamezno plačilo za opravljeno delo oziroma storitev</span></b><span style= 'font-size:12.0pt;font-family:Garamond'>, prejeto na podlagi drugega pravnega razmerja, ki se po zakonu, ki ureja dohodnino, šteje za dohodek in ni oproščen plačila dohodnine ali ni drug dohodek po zakonu, ki ureja dohodnino</span></p> </td> <td width="144" valign="top" style= 'width:107.75pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:transparent;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center;text-autospace:none'> <b><span style='font-size:12.0pt; font-family:Garamond'>vsak posamezen prejet dohodek</span></b></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> </tr> <tr> <td width="159" valign="top" style= 'width:119.05pt;border:none;border-right:solid windowtext 1.0pt; background:transparent;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-autospace: none'> <b><span style= 'font-size:11.0pt;font-family:Garamond'> </span></b></p> </td> <td width="163" valign="top" style= 'width:121.9pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:transparent;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'>PIZ po ostalih alinejah:</span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>v fiksnem znesku skladno s Sklepom ZPIZ</span></p> </td> <td width="178" valign="top" style= 'width:133.25pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:transparent;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'>ZZ po ostalih točkah 17. in 18. člena:</span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center;text-autospace:none'> <span style='font-size:12.0pt; font-family:Garamond'>povprečna bruto plača v Republiki Sloveniji za mesec oktober predhodnega koledarskega leta <a href="#_ftn8" name="_ftnref8" title= ""><span class="MsoFootnoteReference"><span class= "MsoFootnoteReference"><span style= 'font-size:12.0pt;font-family:Garamond'>[8]</span></span></span></a></span></p> </td> <td width="144" valign="top" style= 'width:107.75pt;border:none;background:transparent; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style= 'font-size:11.0pt;font-family:Garamond; color:purple'> </span></p> </td> </tr> </table> </div> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:34.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-34.0pt'> <span style= 'font-size:13.0pt;font-family:Garamond'> </span></p> <span style= 'font-size:13.0pt;font-family:Garamond;color:#006699'><br clear= "all" style='page-break-before:always' /></span> <p class="MsoNormal" align="center" style= 'margin-top:0in;margin-right:0in; margin-bottom:0in;margin-left:34.0pt;margin-bottom:.0001pt;text-align:center; text-indent:-34.0pt'> <b><u><span style= 'font-size:13.0pt;font-family:Garamond; color:#006699'>PIZ –18. ali 20. člen ZPIZ-2?</span></u></b></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <b><span style= 'font-size:12.0pt;font-family:Garamond'> </span></b></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <b><span style='font-size:12.0pt;font-family:Garamond'>18. člen ZPIZ-2</span></b> <span style= 'font-size:12.0pt;font-family:Garamond'><b>se uporabi, če</b> so <b>izpolnjeni <u>vsi</u> trije pogoji</b>:</span></p> <p class="MsoNormal" style= 'margin-top:6.0pt;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt'> <b><span style= 'font-size:12.0pt;font-family:Garamond'>1.<span style= 'font:7.0pt "Times New Roman"'> </span></span></b> <b><span style='font-size:12.0pt;font-family:Garamond'>oseba ni uživalec pokojnine</span></b><span style= 'font-size:12.0pt;font-family:Garamond'>oziroma <b>ne gre za delo dijaka/študenta preko študentskega servisa</b></span><span style= 'font-size:12.0pt;font-family:Garamond'>;</span></p> <p class="MsoNormal" style= 'margin-top:6.0pt;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt'> <b><span style= 'font-size:12.0pt;font-family:Garamond'>2.<span style= 'font:7.0pt "Times New Roman"'> </span></span></b> <b><span style='font-size:12.0pt;font-family:Garamond'>plačilo za delo v drugem pravnem razmerju</span></b> <span style= 'font-size:12.0pt; font-family:Garamond'><b>se</b> <b>po zakonu o dohodnini šteje za dohodek, ki ni oproščen</b> plačila dohodnine <b>ali ni drug dohodek</b></span><span style= 'font-size:12.0pt;font-family:Garamond'>;</span></p> <p class="MsoNormal" style= 'margin-top:6.0pt;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt'> <b><span style= 'font-size:12.0pt;font-family:Garamond'>3.<span style= 'font:7.0pt "Times New Roman"'> </span></span></b> <b><span style='font-size:12.0pt;font-family:Garamond'>oseba ni</span></b> <b><span style= 'font-size:12.0pt;font-family:Garamond'>PIZ zavarovana za polni</span></b> <span style= 'font-size:12.0pt;font-family:Garamond'>delovni oz. zavarovalni <b>čas</b> po 14. do 17., 19. ali 25. členu ZPIZ-2.</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <b><span style='font-size:12.0pt;font-family:Garamond'>Če vsi pogoji niso izpolnjeni</span></b><span style= 'font-size:12.0pt;font-family:Garamond'>(tj. ni izpolnjen eden, dva, vsi trije pogoji), se 18. člen ZPIZ-2 ne uporabi – v takem primeru <b>se uporabi 20. člen ZPIZ-2</b>.</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <b><span style='font-size:12.0pt;font-family:Garamond'>Posebnosti glede PIZ</span></b> <span style= 'font-size:12.0pt;font-family:Garamond'>po 18. in 20. členu ZPIZ-2:</span> <span class="MsoFootnoteReference"><span style= 'font-size:12.0pt; font-family:Garamond'><a href="#_ftn9" name= "_ftnref9" title=""><span class="MsoFootnoteReference"><span style= 'font-size:12.0pt;font-family:Garamond'>[9]</span></span></a></span></span></p> <p class="MsoNormal" style= 'margin-top:6.0pt;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt'> <span style='font-size:12.0pt;font-family:Wingdings'>§<span style= 'font:7.0pt "Times New Roman"'> </span></span> <b><span style='font-size:12.0pt;font-family:Garamond'>po 18. členu ZPIZ-2 ne more biti zavarovana oseba, ki</span></b> <b><span style= 'font-size:12.0pt;font-family:Garamond'>ni dopolnila 15 let</span></b> <span style= 'font-size:12.0pt;font-family:Garamond'>starosti;</span></p> <p class="align-justify" style= 'margin-top:6.0pt;margin-right:0in;margin-bottom: 0in;margin-left:19.85pt;margin-bottom:.0001pt;text-indent:-19.85pt'> <span style='font-family:Wingdings'>§<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-family:Garamond'>če je oseba opravila <b>delo na podlagi drugega pravnega razmerja pred 1. januarjem 2014</b>, izplačilo pa je <b>izvršeno od 1. januarju 2014 naprej</b>, <b>se 18. člen ZPIZ-2 ne uporablja</b> – v takem primeru se obračunajo in plačajo samo <b>prispevki v skladu z 20. členom ZPIZ-2</b>;</span></p> <p style= 'margin-top:6.0pt;margin-right:0in;margin-bottom:0in;margin-left:19.85pt; margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt'> <span style='font-family:Wingdings;color:windowtext'>§<span style= 'font:7.0pt "Times New Roman"'> </span></span> <b><span style='font-family:Garamond;color:windowtext'>za uživalca pokojnine se šteje tudi oseba, ki prejema pokojnino v drugi državi članici EU,</span></b> <span style= 'font-family:Garamond;color:windowtext'>ker je v Uredbi</span> <span style='font-family:Garamond;color:windowtext'>(ES) št. 883/2004 Evropskega parlamenta in Sveta z dne 29. aprila 2004 o koordinaciji sistemov</span> <span style='font-family: Garamond'>socialne varnosti</span><a href="#_ftn10" name="_ftnref10" title= ""><span class="MsoFootnoteReference"><span style= 'font-family:Garamond;color:windowtext'><span class= "MsoFootnoteReference"><span style= 'font-size:12.0pt;font-family:Garamond'>[10]</span></span></span></span></a> <span style='font-family: Garamond;color:windowtext'>določeno, da se dejstva, nastala v drugi državi članici, upoštevajo kot da bi nastala na območju RS;</span></p> <p class="MsoNormal" style= 'margin-top:6.0pt;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt'> <span style='font-size:12.0pt;font-family:Wingdings'>§<span style= 'font:7.0pt "Times New Roman"'> </span></span> <b><span style='font-size:12.0pt;font-family:Garamond'>za uživalca pokojnine se ne šteje oseba, ki prejema pokojnino iz tretje države</span></b><span style= 'font-size:12.0pt;font-family:Garamond'>, tj. države, ki je ne zavezuje Uredba (ES) 883/2004;</span></p> <p class="align-justify" style= 'margin-top:6.0pt;margin-right:0in;margin-bottom: 0in;margin-left:19.85pt;margin-bottom:.0001pt;text-indent:-19.85pt'> <span style='font-family:Wingdings'>§<span style= 'font:7.0pt "Times New Roman"'> </span></span> <b><span style='font-family:Garamond'>oseba vključene v zavarovanje v drugi državi članici EU ali državi, ki jo zavezuje</span></b> <b><span style='font-family:Garamond'>Uredba (ES) št. 883/2004 <u>ni</u></span></b> <b><span style= 'font-family:Garamond'>zavarovanec za PIZ</span></b> <span style= 'font-family:Garamond'>(<b>niti po 18. niti po 20. členu ZPIZ-2</b>), <b><u>če</u></b> (pod pogojem, da) <b>predloži obrazec A1</b>, ki jim ga je izdal tuji nosilec zavarovanja;</span></p> <p class="MsoNormal" style= 'margin-top:6.0pt;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt; text-autospace:none'> <span style='font-size:12.0pt;font-family:Wingdings'>§<span style= 'font:7.0pt "Times New Roman"'> </span></span> <b><span style='font-size:12.0pt;font-family:Garamond'>pojem »uživalec pokojnine« se nanaša tudi na uživalce družinskih oziroma vdovskih pokojnin</span></b><span style= 'font-size:12.0pt;font-family:Garamond'>;</span></p> <p class="MsoNormal" style= 'margin-top:6.0pt;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt; text-autospace:none'> <span style='font-size:12.0pt;font-family:Wingdings'>§<span style= 'font:7.0pt "Times New Roman"'> </span></span> <b><span style='font-size:12.0pt;font-family:Garamond'>pri zavarovanju po 18. členu ZPIZ-2 se ne vlaga prijava / odjava iz zavarovanja</span></b> <span style= 'font-size:12.0pt;font-family:Garamond'>(obrazec <b>M-1 in M2</b>)</span><span style= 'font-size:12.0pt;font-family:Garamond'>;</span></p> <p class="MsoNormal" style= 'margin-top:6.0pt;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt; text-autospace:none'> <span style='font-size:12.0pt;font-family:Wingdings'>§<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;font-family:Garamond'>skladno z 78. členom ZMEPIZ-1 <b>obveznost plačila prispevkov po 18. členu ZPIZ-2 nastane</b>, <b>če so predpisani pogoji</b> za obvezno zavarovanje:</span></p> <p class="MsoNormal" style= 'margin-top:6.0pt;margin-right:0in;margin-bottom:0in; margin-left:39.7pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt; text-autospace:none'> <span style='font-size:12.0pt;font-family:Garamond'>−<span style= 'font:7.0pt "Times New Roman"'> </span></span> <b><span style= 'font-size:12.0pt;font-family:Garamond'>izpolnjeni</span></b> <b><span style='font-size:12.0pt;font-family:Garamond'>ob izplačilu</span></b> <span style= 'font-size:12.0pt;font-family:Garamond'>(<b>na dan izplačila</b>) prejemka za delo v drugem pravnem razmerju;</span></p> <p class="MsoNormal" align="center" style= 'margin-top:6.0pt;margin-right:0in; margin-bottom:0in;margin-left:19.85pt;margin-bottom:.0001pt;text-align:center; text-autospace:none'> <b><span style='font-size:12.0pt;font-family:Garamond'>in tudi!</span></b></p> <p class="MsoNormal" style= 'margin-top:6.0pt;margin-right:0in;margin-bottom:0in; margin-left:39.7pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt; text-autospace:none'> <span style='font-size:12.0pt;font-family:Garamond'>−<span style= 'font:7.0pt "Times New Roman"'> </span></span> <b><span style='font-size:12.0pt;font-family:Garamond'>če ob izplačilu niso izpolnjeni</span></b><span style= 'font-size:12.0pt;font-family: Garamond'>, <b>so pa bili izpolnjeni v času, ko je zavarovanec opravljal delo</b> v drugem pravnem razmerju.</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;text-autospace:none'> <b><span style= 'font-size:12.0pt;font-family:Garamond'> </span></b></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:.25in;margin-bottom:.0001pt;text-align:justify;text-indent:-.25in; text-autospace:none'> <span style='font-size:12.0pt;font-family:Wingdings'>G<span style= 'font:7.0pt "Times New Roman"'> </span></span> <b><span style='font-size:12.0pt;font-family:Garamond'>Države, ki jih zavezuje</span></b> <b><span style= 'font-size:12.0pt;font-family:Garamond'>Uredba (ES) št. 883/2004</span></b> <span style= 'font-size:12.0pt;font-family:Garamond'>so<b>države članice EU, N</b></span><b><span style= 'font-size:12.0pt;font-family: Garamond'>orveška, Islandija, Liechtenstein in Švica.</span></b></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;text-autospace:none'> <b><span style= 'font-size:12.0pt;font-family:Garamond'> </span></b></p> <span style='font-size:12.0pt;font-family:Garamond'><br clear="all" style='page-break-before:always' /></span> <div style= 'border:none;border-top:solid windowtext 1.0pt;padding:1.0pt 0in 0in 0in'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;border:none;padding:0in'> <span style='font-size:12.0pt;font-family: Garamond'>ZGLED – izpolnjevanje pogojev za zavarovanje po 18. členu ZPIZ-2</span></p> </div> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt;font-family:Garamond'>Fizična oseba s stalnim prebivališčem v Sloveniji opravlja delo na podlagi podjemne pogodbe za gospodarsko družbo s sedežem v Sloveniji. Fizična oseba je:</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <div align="center"> <table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" style='border-collapse:collapse;border:none'> <tr> <td width="68" valign="top" style= 'width:51.05pt;border:solid windowtext 1.0pt; border-bottom:none;background:#E5E5E5;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style= 'font-size:12.0pt;font-family:Garamond'>Varianta</span></p> </td> <td width="575" valign="top" style= 'width:430.9pt;border:solid windowtext 1.0pt; border-left:none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'>T.i. zavarovalni status fizične osebe</span></p> </td> </tr> <tr> <td width="68" valign="top" style= 'width:51.05pt;border:solid windowtext 1.0pt; border-top:none;background:#E5E5E5;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> <td width="575" valign="top" style= 'width:430.9pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'>Dolžnost zavarovanja po 18. členu ZPIZ-2</span></p> </td> </tr> </table> </div> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <div align="center"> <table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" style='border-collapse:collapse;border:none'> <tr> <td width="68" valign="top" style= 'width:51.05pt;border:none;border-top:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt;font-family:Garamond'>1</span></p> </td> <td width="575" colspan="2" valign="top" style= 'width:430.9pt;border-top:solid windowtext 1.0pt; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt;font-family:Garamond'>uživalec pokojnine iz Slovenije (tj. prejema pokojnino od ZPIZ)</span></p> </td> </tr> <tr> <td width="68" valign="top" style= 'width:51.05pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> <td width="38" valign="top" style= 'width:28.35pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt;font-family:Garamond'>ne</span></p> </td> <td width="537" valign="top" style= 'width:402.55pt;border-top:solid windowtext 1.0pt; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt;font-family:Garamond'>pogoj #1 ni izpolnjen - 18. člen ZPIZ-2 se ne uporablja za uživalce pokojnine</span></p> </td> </tr> <tr> <td width="68" valign="top" style= 'width:51.05pt;border:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt;font-family:Garamond'>2</span></p> </td> <td width="575" colspan="2" valign="top" style= 'width:430.9pt;border:none; border-bottom:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt;font-family:Garamond'>delavec v delovnem razmerju v Sloveniji zaposlen za polni delovni čas</span></p> </td> </tr> <tr> <td width="68" valign="top" style= 'width:51.05pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> <td width="38" valign="top" style= 'width:28.35pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt;font-family:Garamond'>ne</span></p> </td> <td width="537" valign="top" style= 'width:402.55pt;border-top:solid windowtext 1.0pt; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt;font-family:Garamond'>pogoj #3 ni izpolnjen - oseba je PIZ zavarovana za polni delovni čas kot delavec po 14. členu ZPIZ-2</span></p> </td> </tr> <tr> <td width="68" valign="top" style= 'width:51.05pt;border:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><b><span style= 'font-size:12.0pt;font-family:Garamond'>3</span></b></p> </td> <td width="575" colspan="2" valign="top" style= 'width:430.9pt;border:none; border-bottom:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <b><span style='font-size:12.0pt;font-family:Garamond'>delavec v delovnem razmerju v Sloveniji zaposlen za delovni čas krajši od polnega</span></b> <span style= 'font-size:12.0pt;font-family:Garamond'>(npr. 20 ur na teden)</span></p> </td> </tr> <tr> <td width="68" valign="top" style= 'width:51.05pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><b><span style= 'font-size:12.0pt;font-family:Garamond'> </span></b></p> </td> <td width="38" valign="top" style= 'width:28.35pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <b><span style= 'font-size:12.0pt;font-family:Garamond'>da</span></b></p> </td> <td width="537" valign="top" style= 'width:402.55pt;border-top:solid windowtext 1.0pt; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent: -19.85pt'> <span style='font-size:12.0pt;font-family:Garamond'>−<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;font-family:Garamond'>oseba <b>ni uživalec pokojnine, ne gre za delo preko študentskega servisa</b></span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent: -19.85pt'> <span style='font-size:12.0pt;font-family:Garamond'>−<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;font-family:Garamond'>plačilo po podjemni pogodbi <b>je dohodek, ki ni oproščen plačila dohodnine in ni drug dohodek</b></span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent: -19.85pt'> <span style='font-size:12.0pt;font-family:Garamond'>−<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;font-family:Garamond'>oseba <b>ni PIZ zavarovana za polni čas</b> (po 14. členu ZPIZ-2 je zavarovana za manj kot polni delovni čas)</span></p> </td> </tr> <tr> <td width="68" valign="top" style= 'width:51.05pt;border:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'>4</span></p> </td> <td width="575" colspan="2" valign="top" style= 'width:430.9pt;border:none; border-bottom:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt;font-family:Garamond'>delavec v delovnem razmerju v Sloveniji zaposlen za delovni čas krajši od polnega (npr. 20 ur na teden), za razliko do polnega delovnega časa je prostovoljno vključen v obvezno zavarovanje PIZ po 25. členu ZPIZ-2</span></p> </td> </tr> <tr> <td width="68" valign="top" style= 'width:51.05pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> <td width="38" valign="top" style= 'width:28.35pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt;font-family:Garamond'>ne</span></p> </td> <td width="537" valign="top" style= 'width:402.55pt;border-top:solid windowtext 1.0pt; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt;font-family:Garamond'>pogoj #3 ni izpolnjen - oseba je PIZ zavarovana za polni čas (20 ur na teden kot delavec po 14. členu ZPIZ-2 in 20 ur na teden na podlagi prostovoljne vključitve v obvezno PIZ zavarovanje po 25. členu ZPIZ-2)</span></p> </td> </tr> <tr> <td width="68" valign="top" style= 'width:51.05pt;border:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'>5</span></p> </td> <td width="575" colspan="2" valign="top" style= 'width:430.9pt;border:none; border-bottom:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt;font-family:Garamond'>samozaposlena oseba (npr. s.p.) ali je družbenik-poslovodna oseba v d.o.o., in iz tega naslova obvezno zavarovana za polni zavarovalni čas</span></p> </td> </tr> <tr> <td width="68" valign="top" style= 'width:51.05pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> <td width="38" valign="top" style= 'width:28.35pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt;font-family:Garamond'>ne</span></p> </td> <td width="537" valign="top" style= 'width:402.55pt;border-top:solid windowtext 1.0pt; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt;font-family:Garamond'>pogoj #3 ni izpolnjen – oseba je PIZ zavarovana za polni zavarovalni čas po 15. oz. 16. členu ZPIZ-2</span></p> </td> </tr> <tr> <td width="68" valign="top" style= 'width:51.05pt;border:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><b><span style= 'font-size:12.0pt;font-family:Garamond'>6</span></b></p> </td> <td width="575" colspan="2" valign="top" style= 'width:430.9pt;border:none; border-bottom:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <b><span style='font-size:12.0pt;font-family:Garamond'>brezposelna oseba, ki ne prejema denarnega nadomestila za brezposelnost</span></b></p> </td> </tr> <tr> <td width="68" valign="top" style= 'width:51.05pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> <td width="38" valign="top" style= 'width:28.35pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <b><span style= 'font-size:12.0pt;font-family:Garamond'>da</span></b></p> </td> <td width="537" valign="top" style= 'width:402.55pt;border-top:solid windowtext 1.0pt; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent: -19.85pt'> <span style='font-size:12.0pt;font-family:Garamond'>−<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;font-family:Garamond'>oseba <b>ni uživalec pokojnine, ne gre za delo preko študentskega servisa</b></span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent: -19.85pt'> <span style='font-size:12.0pt;font-family:Garamond'>−<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;font-family:Garamond'>plačilo po podjemni pogodbi <b>je dohodek, ki ni oproščen plačila dohodnine in ni drug dohodek</b></span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent: -19.85pt'> <span style='font-size:12.0pt;font-family:Garamond'>−<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;font-family:Garamond'>oseba <b>ni PIZ zavarovana za polni čas</b></span></p> </td> </tr> <tr> <td width="68" valign="top" style= 'width:51.05pt;border:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'>7</span></p> </td> <td width="575" colspan="2" valign="top" style= 'width:430.9pt;border:none; border-bottom:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt;font-family:Garamond'>brezposelna oseba, ki prejema denarno nadomestilo za brezposelnost in je iz tega naslova zavarovana za 40 ur na teden</span></p> </td> </tr> <tr> <td width="68" valign="top" style= 'width:51.05pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> <td width="38" valign="top" style= 'width:28.35pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt;font-family:Garamond'>ne</span></p> </td> <td width="537" valign="top" style= 'width:402.55pt;border-top:solid windowtext 1.0pt; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt;font-family:Garamond'>pogoj #3 ni izpolnjen - oseba je PIZ zavarovana za polni zavarovalni čas po 19. členu ZPIZ-2</span></p> </td> </tr> <tr> <td width="68" valign="top" style= 'width:51.05pt;border:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'>8</span></p> </td> <td width="575" colspan="2" valign="top" style= 'width:430.9pt;border:none; border-bottom:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt;font-family:Garamond'>študent, ki je prostovoljno vključen v obvezno zavarovanje PIZ po 25. členu ZPIZ-2 za 40 ur na teden</span></p> </td> </tr> <tr> <td width="68" valign="top" style= 'width:51.05pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> <td width="38" valign="top" style= 'width:28.35pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt;font-family:Garamond'>ne</span></p> </td> <td width="537" valign="top" style= 'width:402.55pt;border-top:solid windowtext 1.0pt; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt;font-family:Garamond'>pogoj #3 ni izpolnjen - oseba je PIZ zavarovana za polni čas po 25. členu ZPIZ-2</span></p> </td> </tr> <tr> <td width="68" valign="top" style= 'width:51.05pt;border:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><b><span style= 'font-size:12.0pt;font-family:Garamond'>9</span></b></p> </td> <td width="575" colspan="2" valign="top" style= 'width:430.9pt;border:none; border-bottom:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <b><span style='font-size:12.0pt;font-family:Garamond'>študent, ki ne prejema družinske pokojnine in ni prostovoljno vključen v obvezno zavarovanje PIZ</span></b> <span style= 'font-size:12.0pt;font-family:Garamond'>po 25. členu ZPIZ-2</span></p> </td> </tr> <tr> <td width="68" valign="top" style= 'width:51.05pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> <td width="38" valign="top" style= 'width:28.35pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <b><span style= 'font-size:12.0pt;font-family:Garamond'>da</span></b></p> </td> <td width="537" valign="top" style= 'width:402.55pt;border-top:solid windowtext 1.0pt; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent: -19.85pt'> <span style='font-size:12.0pt;font-family:Garamond'>−<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;font-family:Garamond'>oseba <b>ni uživalec pokojnine, ne gre za delo preko študentskega servisa</b></span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent: -19.85pt'> <span style='font-size:12.0pt;font-family:Garamond'>−<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;font-family:Garamond'>plačilo po podjemni pogodbi <b>je dohodek, ki ni oproščen plačila dohodnine in ni drug dohodek</b></span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent: -19.85pt'> <span style='font-size:12.0pt;font-family:Garamond'>−<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;font-family:Garamond'>oseba <b>ni PIZ zavarovana za polni čas</b></span></p> </td> </tr> </table> </div> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <b><u><span style= 'font-size:13.0pt;font-family:Garamond;color:#006699'><br clear= "all" style='page-break-before:always' /></span></u></b> <p class="MsoNormal" align="center" style= 'margin-top:0in;margin-right:0in; margin-bottom:0in;margin-left:34.0pt;margin-bottom:.0001pt;text-align:center; text-indent:-34.0pt'> <b><u><span style= 'font-size:13.0pt;font-family:Garamond; color:#006699'>ZZ – je/ ni 55.a člen ZZVZZ?</span></u></b></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <b><span style='font-size:12.0pt;font-family:Garamond'>55.a člen ZZVZZ se uporabi, če</span></b><span style= 'font-size:12.0pt;font-family:Garamond'>so <b>izpolnjeni <u>vsi</u> trije pogoji</b>:</span></p> <p class="MsoNormal" style= 'margin-top:6.0pt;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt'> <b><span style= 'font-size:12.0pt;font-family:Garamond'>1.<span style= 'font:7.0pt "Times New Roman"'> </span></span></b> <b><span style='font-size:12.0pt;font-family:Garamond'>prejemnik dohodka</span></b> <span style= 'font-size:12.0pt;font-family:Garamond'>je <b>obvezno zdravstveno zavarovan</b> po 15. členu ZZVZZ ali po 20. členu ZZVZZ kot družinski član po osebi, ki je zavarovana po 15. členu ZZVZZ;</span></p> <p class="MsoNormal" style= 'margin-top:6.0pt;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt'> <b><span style= 'font-size:12.0pt;font-family:Garamond'>2.<span style= 'font:7.0pt "Times New Roman"'> </span></span></b> <b><span style='font-size:12.0pt;font-family:Garamond'>prejemnik dohodka na podlagi tega dohodka ni obvezno zdravstveno zavarovan</span></b> <span style= 'font-size:12.0pt;font-family:Garamond'>po prvem odstavku 15. člena</span> <span style= 'font-size:12.0pt;font-family:Garamond'>ZZVZZ;</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt'> <b><span style= 'font-size:12.0pt;font-family:Garamond'>3.<span style= 'font:7.0pt "Times New Roman"'> </span></span></b> <b><span style='font-size:12.0pt;font-family:Garamond'>plačilo se</span></b> <b><span style= 'font-size:12.0pt;font-family:Garamond'>na podlagi zakona, ki ureja dohodnino, šteje za dohodek, ki ni</span></b> <span style= 'font-size:12.0pt;font-family:Garamond'>dohodek <b>oproščen plačila dohodnine ali ni drug dohodek;</b> <b>dohodki iz dela učencev</b> srednjih šol <b>in študentov</b> višjih in visokih šol <b>preko študentskega servisa so izvzeti</b> (ne podlegajo prispevku ZZ po 55.a členu ZZVZZ).</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <b><span style='font-size:12.0pt;font-family:Garamond'>Če vsi pogoji niso izpolnjeni</span></b><span style= 'font-size:12.0pt;font-family:Garamond'>(tj. ni izpolnjen eden, dva, vsi trije pogoji), <b>se ZZ po 55.a členu ZZVZZ ne obračuna</b>.</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;text-autospace:none'> <b><span style='font-size:12.0pt;font-family:Garamond'>Obveznost plačila prispevkov po 55.a členu ZZVZZ</span></b> <span style= 'font-size:12.0pt; font-family:Garamond'>nastane, <b>če so predpisani pogoji</b> <b>izpolnjeni</b></span> <b><span style= 'font-size:12.0pt;font-family:Garamond'>ob izplačilu</span></b> <span style='font-size:12.0pt;font-family:Garamond'>(<b>na dan izplačila</b>) prejemka za delo v drugem pravnem razmerju.</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent:-19.85pt'> <span style='font-size:12.0pt;font-family:Wingdings'>G<span style= 'font:7.0pt "Times New Roman"'> </span></span> <b><span style='font-size:12.0pt;font-family:Garamond'>Pogoji za zavarovanje po 18. členu ZPIZ-2 in 55.a členu ZZVZZ niso enaki - primerjaj rezultate</span></b> <span style= 'font-size:12.0pt;font-family:Garamond'>posameznih variant <b>iz zgleda</b> <b>za 18. člen ZPIZ-2 in zgleda za 55.a člen ZVZZ</b>.</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <div style= 'border:none;border-top:solid windowtext 1.0pt;padding:1.0pt 0in 0in 0in'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;border:none;padding:0in'> <span style='font-size:12.0pt;font-family: Garamond'>ZGLED – izpolnjevanje pogojev za zavarovanje po 55.a členu ZZVZZ</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;border:none;padding:0in'> <span style= 'font-size:12.0pt;font-family: Garamond'> </span></p> </div> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt;font-family:Garamond'>Fizična oseba s stalnim prebivališčem v Sloveniji opravlja delo na podlagi podjemne pogodbe za gospodarsko družbo s sedežem v Sloveniji. Fizična oseba je:</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <div align="center"> <table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" style='border-collapse:collapse;border:none'> <tr> <td width="68" valign="top" style= 'width:51.05pt;border:solid windowtext 1.0pt; border-bottom:none;background:#E5E5E5;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style= 'font-size:12.0pt;font-family:Garamond'>Varianta</span></p> </td> <td width="575" valign="top" style= 'width:430.9pt;border:solid windowtext 1.0pt; border-left:none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'>T.i. zavarovalni status fizične osebe</span></p> </td> </tr> <tr> <td width="68" valign="top" style= 'width:51.05pt;border:solid windowtext 1.0pt; border-top:none;background:#E5E5E5;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> <td width="575" valign="top" style= 'width:430.9pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'>Dolžnost plačila prispevkov po 55.a členu ZPIZ-2</span></p> </td> </tr> </table> </div> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <div align="center"> <table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" style='border-collapse:collapse;border:none'> <tr> <td width="68" valign="top" style= 'width:51.05pt;border:none;border-top:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt;font-family:Garamond'>1</span></p> </td> <td width="575" colspan="2" valign="top" style= 'width:430.9pt;border-top:solid windowtext 1.0pt; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt;font-family:Garamond'>uživalec pokojnine iz Slovenije (tj. prejema pokojnino od ZPIZS)</span></p> </td> </tr> <tr> <td width="68" valign="top" style= 'width:51.05pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> <td width="38" valign="top" style= 'width:28.35pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <b><span style= 'font-size:12.0pt;font-family:Garamond'>da</span></b></p> </td> <td width="537" valign="top" style= 'width:402.55pt;border-top:solid windowtext 1.0pt; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent: -19.85pt'> <span style='font-size:12.0pt;font-family:Garamond'>−<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;font-family:Garamond'>oseba <b>je zavarovana ZZ</b> (po 10. točki prvega odstavka 15. člena ZZVZZ)</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent: -19.85pt'> <span style='font-size:12.0pt;font-family:Garamond'>−<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;font-family:Garamond'>oseba <b>na podlagi plačila</b> po podjemni pogodbi <b>ni ZZ zavarovana po 15. členu</b> ZZVZZ</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent: -19.85pt'> <span style='font-size:12.0pt;font-family:Garamond'>−<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;font-family:Garamond'>plačilo po podjemni pogodbi <b>je dohodek, ki ni oproščen plačila dohodnine in ni drug dohodek</b>, prav tako pa <b>ne gre za delo preko študentskega servisa</b></span></p> </td> </tr> <tr> <td width="68" valign="top" style= 'width:51.05pt;border:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'>2</span></p> </td> <td width="575" colspan="2" valign="top" style= 'width:430.9pt;border:none; border-bottom:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt;font-family:Garamond'>delavec v delovnem razmerju v Sloveniji zaposlen za polni delovni čas</span></p> </td> </tr> <tr> <td width="68" valign="top" style= 'width:51.05pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> <td width="38" valign="top" style= 'width:28.35pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <b><span style= 'font-size:12.0pt;font-family:Garamond'>da</span></b></p> </td> <td width="537" valign="top" style= 'width:402.55pt;border-top:solid windowtext 1.0pt; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent: -19.85pt'> <span style='font-size:12.0pt;font-family:Garamond'>−<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;font-family:Garamond'>oseba <b>je zavarovana ZZ</b> (po 1. točki prvega odstavka 15. člena ZZVZZ)</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent: -19.85pt'> <span style='font-size:12.0pt;font-family:Garamond'>−<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;font-family:Garamond'>oseba <b>na podlagi plačila</b> po podjemni pogodbi <b>ni ZZ zavarovana po 15. členu</b> ZZVZZ</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent: -19.85pt'> <span style='font-size:12.0pt;font-family:Garamond'>−<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;font-family:Garamond'>plačilo po podjemni pogodbi <b>je dohodek, ki ni oproščen plačila dohodnine in ni drug dohodek</b>, prav tako pa <b>ne gre za delo preko študentskega servisa</b></span></p> </td> </tr> <tr> <td width="68" valign="top" style= 'width:51.05pt;border:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'>3</span></p> </td> <td width="575" colspan="2" valign="top" style= 'width:430.9pt;border:none; border-bottom:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt;font-family:Garamond'>delavec v delovnem razmerju v Sloveniji zaposlen za delovni čas krajši od polnega (npr. 20 ur na teden)</span></p> </td> </tr> <tr> <td width="68" valign="top" style= 'width:51.05pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> <td width="38" valign="top" style= 'width:28.35pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <b><span style= 'font-size:12.0pt;font-family:Garamond'>da</span></b></p> </td> <td width="537" valign="top" style= 'width:402.55pt;border-top:solid windowtext 1.0pt; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify'> <span style='font-size:12.0pt;font-family:Garamond'>enaka utemeljitev kot pri Varianta 2</span></p> </td> </tr> <tr> <td width="68" valign="top" style= 'width:51.05pt;border:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'>4</span></p> </td> <td width="575" colspan="2" valign="top" style= 'width:430.9pt;border:none; border-bottom:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt;font-family:Garamond'>delavec v delovnem razmerju v Sloveniji zaposlen za delovni čas krajši od polnega (npr. 20 ur na teden), za razliko do polnega delovnega časa je prostovoljno vključen v obvezno zavarovanje PIZ po 25. členu ZPIZ-2</span></p> </td> </tr> <tr> <td width="68" valign="top" style= 'width:51.05pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> <td width="38" valign="top" style= 'width:28.35pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <b><span style= 'font-size:12.0pt;font-family:Garamond'>da</span></b></p> </td> <td width="537" valign="top" style= 'width:402.55pt;border-top:solid windowtext 1.0pt; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify'> <span style='font-size:12.0pt;font-family:Garamond'>enaka utemeljitev kot pri Varianta 2</span></p> </td> </tr> </table> </div> <span style='font-size:12.0pt;font-family:Garamond'><br clear="all" style='page-break-before:always' /></span> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style= 'font-size:2.0pt;font-family:Garamond'> </span></p> <div align="center"> <table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" style='border-collapse:collapse;border:none'> <tr> <td width="68" valign="top" style= 'width:51.05pt;border:none;border-top:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'>5</span></p> </td> <td width="575" colspan="2" valign="top" style= 'width:430.9pt;border-top:solid windowtext 1.0pt; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt;font-family:Garamond'>samozaposlena oseba (npr. s.p.) ali je družbenik-poslovodna oseba v d.o.o., in iz tega naslova obvezno zavarovana za polni zavarovalni čas</span></p> </td> </tr> <tr> <td width="68" valign="top" style= 'width:51.05pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> <td width="38" valign="top" style= 'width:28.35pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <b><span style= 'font-size:12.0pt;font-family:Garamond'>da</span></b></p> </td> <td width="537" valign="top" style= 'width:402.55pt;border-top:solid windowtext 1.0pt; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent: -19.85pt'> <span style='font-size:12.0pt;font-family:Garamond'>−<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;font-family:Garamond'>oseba <b>je zavarovana ZZ</b> (po 5. oz. 6. točki prvega odstavka 15. člena ZZVZZ)</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent: -19.85pt'> <span style='font-size:12.0pt;font-family:Garamond'>−<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;font-family:Garamond'>oseba <b>na podlagi plačila</b> po podjemni pogodbi <b>ni ZZ zavarovana po 15. členu</b> ZZVZZ</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent: -19.85pt'> <span style='font-size:12.0pt;font-family:Garamond'>−<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;font-family:Garamond'>plačilo po podjemni pogodbi <b>je dohodek, ki ni oproščen plačila dohodnine in ni drug dohodek</b>, prav tako pa <b>ne gre za delo preko študentskega servisa</b></span></p> </td> </tr> <tr> <td width="68" valign="top" style= 'width:51.05pt;border:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'>6</span></p> </td> <td width="575" colspan="2" valign="top" style= 'width:430.9pt;border:none; border-bottom:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'>brezposelna oseba, ki ne prejema denarnega nadomestila za brezposelnost</span></p> </td> </tr> <tr> <td width="68" valign="top" style= 'width:51.05pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> <td width="38" valign="top" style= 'width:28.35pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <b><span style= 'font-size:12.0pt;font-family:Garamond'>da</span></b></p> </td> <td width="537" valign="top" style= 'width:402.55pt;border-top:solid windowtext 1.0pt; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:.25in;margin-bottom:.0001pt;text-align:justify;text-indent:-.25in'> <span style='font-size:12.0pt;font-family:Garamond'>−<span style= 'font:7.0pt "Times New Roman"'> </span></span> <b><span style='font-size:12.0pt;font-family:Garamond'>pod predpostavko, da je oseba zavarovana ZZ</span></b> <span style= 'font-size: 12.0pt;font-family:Garamond'>kot družinski član (po 20. členu ZZVZZ ali po podlagi 048 (20. točka prvega odstavka 15. člena ZZVZZ) <a href="#_ftn11" name="_ftnref11" title=""><span class= "MsoFootnoteReference"><span class= "MsoFootnoteReference"><span style= 'font-size:12.0pt;font-family:Garamond'>[11]</span></span></span></a></span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent: -19.85pt'> <span style='font-size:12.0pt;font-family:Garamond'>−<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;font-family:Garamond'>oseba <b>na podlagi plačila</b> po podjemni pogodbi <b>ni ZZ zavarovana po 15. členu</b> ZZVZZ</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent: -19.85pt'> <span style='font-size:12.0pt;font-family:Garamond'>−<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;font-family:Garamond'>plačilo po podjemni pogodbi <b>je dohodek, ki ni oproščen plačila dohodnine in ni drug dohodek</b>, prav tako pa <b>ne gre za delo preko študentskega servisa</b></span></p> </td> </tr> <tr> <td width="68" valign="top" style= 'width:51.05pt;border:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'>7</span></p> </td> <td width="575" colspan="2" valign="top" style= 'width:430.9pt;border:none; border-bottom:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt;font-family:Garamond'>brezposelna oseba, ki prejema denarno nadomestilo za brezposelnost in je iz tega naslova zavarovana za 40 ur na teden</span></p> </td> </tr> <tr> <td width="68" valign="top" style= 'width:51.05pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> <td width="38" valign="top" style= 'width:28.35pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <b><span style= 'font-size:12.0pt;font-family:Garamond'>da</span></b></p> </td> <td width="537" valign="top" style= 'width:402.55pt;border-top:solid windowtext 1.0pt; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent: -19.85pt'> <span style='font-size:12.0pt;font-family:Garamond'>−<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;font-family:Garamond'>oseba <b>je zavarovana ZZ</b> (po 9. točki prvega odstavka 15. člena ZZVZZ)</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent: -19.85pt'> <span style='font-size:12.0pt;font-family:Garamond'>−<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;font-family:Garamond'>oseba <b>na podlagi plačila</b> po podjemni pogodbi <b>ni ZZ zavarovana po 15. členu</b> ZZVZZ</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent: -19.85pt'> <span style='font-size:12.0pt;font-family:Garamond'>−<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;font-family:Garamond'>plačilo po podjemni pogodbi <b>je dohodek, ki ni oproščen plačila dohodnine in ni drug dohodek</b>, prav tako pa <b>ne gre za delo preko študentskega servisa</b></span></p> </td> </tr> <tr> <td width="68" valign="top" style= 'width:51.05pt;border:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'>8</span></p> </td> <td width="575" colspan="2" valign="top" style= 'width:430.9pt;border:none; border-bottom:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt;font-family:Garamond'>študent, ki je prostovoljno vključen v obvezno zavarovanje PIZ po 25. členu ZPIZ-2 za 40 ur na teden</span></p> </td> </tr> <tr> <td width="68" valign="top" style= 'width:51.05pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> <td width="38" valign="top" style= 'width:28.35pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <b><span style= 'font-size:12.0pt;font-family:Garamond'>da</span></b></p> </td> <td width="537" valign="top" style= 'width:402.55pt;border-top:solid windowtext 1.0pt; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:.25in;margin-bottom:.0001pt;text-align:justify;text-indent:-.25in'> <span style='font-size:12.0pt;font-family:Garamond'>−<span style= 'font:7.0pt "Times New Roman"'> </span></span> <b><span style='font-size:12.0pt;font-family:Garamond'>pod predpostavko, da je oseba zavarovana ZZ</span></b> <span style= 'font-size: 12.0pt;font-family:Garamond'>(kot družinski član po 20. členu ZZVZZ) <a href="#_ftn12" name="_ftnref12" title= ""><span class="MsoFootnoteReference"><span class= "MsoFootnoteReference"><span style= 'font-size:12.0pt;font-family:Garamond'>[12]</span></span></span></a></span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent: -19.85pt'> <span style='font-size:12.0pt;font-family:Garamond'>−<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;font-family:Garamond'>oseba <b>na podlagi plačila</b> po podjemni pogodbi <b>ni ZZ zavarovana po 15. členu</b> ZZVZZ</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent: -19.85pt'> <span style='font-size:12.0pt;font-family:Garamond'>−<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;font-family:Garamond'>plačilo po podjemni pogodbi <b>je dohodek, ki ni oproščen plačila dohodnine in ni drug dohodek</b>, prav tako pa <b>ne gre za delo preko študentskega servisa</b></span></p> </td> </tr> <tr> <td width="68" valign="top" style= 'width:51.05pt;border:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'>9</span></p> </td> <td width="575" colspan="2" valign="top" style= 'width:430.9pt;border:none; border-bottom:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style='font-size:12.0pt;font-family:Garamond'>študent, ki ne prejema družinske pokojnine in ni prostovoljno vključen v obvezno zavarovanje PIZ po 25. členu ZPIZ-2</span></p> </td> </tr> <tr> <td width="68" valign="top" style= 'width:51.05pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> <td width="38" valign="top" style= 'width:28.35pt;border:none;border-bottom:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <b><span style= 'font-size:12.0pt;font-family:Garamond'>da</span></b></p> </td> <td width="537" valign="top" style= 'width:402.55pt;border-top:solid windowtext 1.0pt; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:.25in;margin-bottom:.0001pt;text-align:justify;text-indent:-.25in'> <span style='font-size:12.0pt;font-family:Garamond'>−<span style= 'font:7.0pt "Times New Roman"'> </span></span> <b><span style='font-size:12.0pt;font-family:Garamond'>pod predpostavko, da je oseba zavarovana ZZ</span></b> <span style= 'font-size: 12.0pt;font-family:Garamond'>(kot družinski član po 20. členu ZZVZZ) <a href="#_ftn13" name="_ftnref13" title= ""><span class="MsoFootnoteReference"><span class= "MsoFootnoteReference"><span style= 'font-size:12.0pt;font-family:Garamond'>[13]</span></span></span></a></span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent: -19.85pt'> <span style='font-size:12.0pt;font-family:Garamond'>−<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;font-family:Garamond'>oseba <b>na podlagi plačila</b> po podjemni pogodbi <b>ni ZZ zavarovana po 15. členu</b> ZZVZZ</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-align:justify;text-indent: -19.85pt'> <span style='font-size:12.0pt;font-family:Garamond'>−<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;font-family:Garamond'>plačilo po podjemni pogodbi <b>je dohodek, ki ni oproščen plačila dohodnine in ni drug dohodek</b>, prav tako pa <b>ne gre za delo preko študentskega servisa</b></span></p> </td> </tr> </table> </div> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style= 'font-size:4.0pt;font-family:Garamond'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <b><span style= 'font-size:14.0pt;font-family:Garamond;color:#006699'>3. Zgledi - podjemna pogodba</span></b></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><b><span style= 'font-size:12.0pt;font-family:Garamond'>Uvodna opomba glede drugih dajatev</span></b> <span style= 'font-size:12.0pt;font-family:Garamond'>pri plačilu</span> <span style='font-size:12.0pt;font-family:Garamond'>fizični osebi na podlagi podjemne pogodbe:</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-indent:-19.85pt'> <span style='font-size:12.0pt;font-family:Garamond'>−<span style= 'font:7.0pt "Times New Roman"'> </span></span> <b><span style='font-size:12.0pt;font-family:Garamond'>posebni davek na določene prejemke</span></b><span style= 'font-size:12.0pt;font-family: Garamond'>: <b>da</b></span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:19.85pt;margin-bottom:.0001pt;text-indent:-19.85pt'> <span style='font-size:12.0pt;font-family:Garamond'>−<span style= 'font:7.0pt "Times New Roman"'> </span></span> <b><span style='font-size:12.0pt;font-family:Garamond'>akontacija dohodnine</span></b><span style= 'font-size:12.0pt;font-family:Garamond'>: se izračuna <b>po pravilih, ki veljajo za dohodek iz drugega pogodbenega razmerja</b>.</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <b><span style= 'font-size:14.0pt;font-family:Garamond;color:#006699'>3.1 Podjemna pogodba – enostavnejši / najpogostejši primeri</span></b></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:.25in;margin-bottom:.0001pt;text-align:justify;text-indent:-.25in'> <span style='font-size:12.0pt;font-family:Wingdings'>Ü<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;font-family:Garamond'>Oseba dela po podjemni pogodbi za gospodarsko družbo A d.o.o. s sedežem v Sloveniji – oseba je upokojena, ima stalno prebivališče v Sloveniji in prejema pokojnino po predpisih Slovenije (tj. od ZPIZS)</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <div align="center"> <table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" style='border-collapse:collapse;border:none'> <tr> <td width="129" valign="top" style= 'width:96.4pt;border:solid windowtext 1.0pt; border-right:none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style= 'font-size:12.0pt;font-family:Garamond'>ZPIZ-2</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:solid windowtext 1.0pt; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none; background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style= 'font-size:12.0pt;font-family:Garamond'>ZZVZZ</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:solid windowtext 1.0pt; border-left:none;border-bottom:none;border-right:solid windowtext 1.0pt; background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>REK / i-REK</span></p> </td> </tr> <tr> <td width="129" valign="top" style= 'width:96.4pt;border:solid windowtext 1.0pt; border-top:none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>18. člen</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>20. člen</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>17. / 18. čl.</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>55.a čl.</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> </tr> <tr> <td width="129" valign="top" style= 'width:96.4pt;border:solid windowtext 1.0pt; border-top:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>ne</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>da – 1. odst. 2. al.</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>da – 17. čl. 5. tč.</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>da</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>REK-2 1501</span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>i-REK 1230 <u>1*</u></span></p> </td> </tr> </table> </div> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <u><span style= 'font-size:11.0pt;font-family:Garamond'>1*</span></u> <span style= 'font-size:11.0pt;font-family:Garamond'> V zvezi s 55.a členom ZZVZZ je v i-REK potrebno ustrezno označiti polje A024 - Oseba ni zavarovanec po 15. ali 20. členu ZZVZZ.</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:.25in;margin-bottom:.0001pt;text-align:justify;text-indent:-.25in'> <span style='font-size:12.0pt;font-family:Wingdings'>Ü<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;font-family:Garamond'>Oseba dela po podjemni pogodbi za gospodarsko družbo A d.o.o. s sedežem v Sloveniji – oseba ima stalno prebivališče v Sloveniji in je delavec v rednem delovnem razmerju za polni delovni čas pri gospodarski družbi B d.o.o. s sedežem v Sloveniji</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <div align="center"> <table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" style='border-collapse:collapse;border:none'> <tr> <td width="129" valign="top" style= 'width:96.4pt;border:solid windowtext 1.0pt; border-right:none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style= 'font-size:12.0pt;font-family:Garamond'>ZPIZ-2</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:solid windowtext 1.0pt; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none; background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style= 'font-size:12.0pt;font-family:Garamond'>ZZVZZ</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:solid windowtext 1.0pt; border-left:none;border-bottom:none;border-right:solid windowtext 1.0pt; background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>REK / i-REK</span></p> </td> </tr> <tr> <td width="129" valign="top" style= 'width:96.4pt;border:solid windowtext 1.0pt; border-top:none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>18. člen</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>20. člen</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>17. / 18. čl.</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>55.a čl.</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> </tr> <tr> <td width="129" valign="top" style= 'width:96.4pt;border:solid windowtext 1.0pt; border-top:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>ne</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>da – 1. odst. 2. al.</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>da – 17. čl. 5. tč.</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>da</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>REK-2 1501</span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>i-REK 1230 <u>1*</u></span></p> </td> </tr> </table> </div> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <u><span style= 'font-size:11.0pt;font-family:Garamond'>1*</span></u> <span style= 'font-size:11.0pt;font-family:Garamond'> V zvezi s 55.a členom ZZVZZ je v i-REK potrebno ustrezno označiti polje A024 - Oseba ni zavarovanec po 15. ali 20. členu ZZVZZ.</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:.25in;margin-bottom:.0001pt;text-align:justify;text-indent:-.25in'> <span style='font-size:12.0pt;font-family:Wingdings'>Ü<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;font-family:Garamond'>Oseba dela po podjemni pogodbi za gospodarsko družbo A d.o.o. s sedežem v Sloveniji – oseba ima stalno prebivališče v Sloveniji in je delavec v rednem delovnem razmerju za delovni čas krajši od polnega pri gospodarski družbi B d.o.o.; za razliko do polnega časa je prostovoljno</span> <span style= 'font-size:12.0pt;font-family: Garamond'>vključena v obvezno PIZ zavarovanje po 25. členu ZPIZ-2</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <div align="center"> <table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" style='border-collapse:collapse;border:none'> <tr> <td width="129" valign="top" style= 'width:96.4pt;border:solid windowtext 1.0pt; border-right:none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style= 'font-size:12.0pt;font-family:Garamond'>ZPIZ-2</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:solid windowtext 1.0pt; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none; background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style= 'font-size:12.0pt;font-family:Garamond'>ZZVZZ</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:solid windowtext 1.0pt; border-left:none;border-bottom:none;border-right:solid windowtext 1.0pt; background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>REK / i-REK</span></p> </td> </tr> <tr> <td width="129" valign="top" style= 'width:96.4pt;border:solid windowtext 1.0pt; border-top:none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>18. člen</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>20. člen</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>17. / 18. čl.</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>55.a čl.</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> </tr> <tr> <td width="129" valign="top" style= 'width:96.4pt;border:solid windowtext 1.0pt; border-top:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>ne</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>da – 1. odst. 2. al.</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>da – 17. čl. 5. tč.</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>da</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>REK-2 1501</span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>i-REK 1230 <u>1*</u></span></p> </td> </tr> </table> </div> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <u><span style= 'font-size:11.0pt;font-family:Garamond'>1*</span></u> <span style= 'font-size:11.0pt;font-family:Garamond'> V zvezi s 55.a členom ZZVZZ je v i-REK potrebno ustrezno označiti polje A024 - Oseba ni zavarovanec po 15. ali 20. členu ZZVZZ.</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:.25in;margin-bottom:.0001pt;text-align:justify;text-indent:-.25in'> <span style='font-size:12.0pt;font-family:Wingdings'>Ü<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;font-family:Garamond'>Oseba dela po podjemni pogodbi za gospodarsko družbo A d.o.o. s sedežem v Sloveniji – oseba ima stalno prebivališče v Sloveniji in je delavec v rednem delovnem razmerju za delovni čas krajši od polnega pri gospodarski družbi B d.o.o.; za razliko do polnega časa ni prostovoljno</span> <span style= 'font-size:12.0pt;font-family: Garamond'>vključena v obvezno PIZ zavarovanje po 25. členu ZPIZ-2</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:6.0pt;font-family:Garamond'> </span></p> <div align="center"> <table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" style='border-collapse:collapse;border:none'> <tr> <td width="129" valign="top" style= 'width:96.4pt;border:solid windowtext 1.0pt; border-right:none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style= 'font-size:12.0pt;font-family:Garamond'>ZPIZ-2</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:solid windowtext 1.0pt; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none; background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style= 'font-size:12.0pt;font-family:Garamond'>ZZVZZ</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:solid windowtext 1.0pt; border-left:none;border-bottom:none;border-right:solid windowtext 1.0pt; background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>REK / i-REK</span></p> </td> </tr> <tr> <td width="129" valign="top" style= 'width:96.4pt;border:solid windowtext 1.0pt; border-top:none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>18. člen</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>20. člen</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>17. / 18. čl.</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>55.a čl.</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> </tr> <tr> <td width="129" valign="top" style= 'width:96.4pt;border:solid windowtext 1.0pt; border-top:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>da</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>ne</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>da – 17. čl. 5. tč.</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>da</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>REK-2 2501</span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>i-REK 1230 <u>1*</u></span></p> </td> </tr> </table> </div> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <u><span style= 'font-size:11.0pt;font-family:Garamond'>1*</span></u> <span style= 'font-size:11.0pt;font-family:Garamond'> V zvezi s 55.a členom ZZVZZ je v i-REK potrebno ustrezno označiti polje A024 - Oseba ni zavarovanec po 15. ali 20. členu ZZVZZ.</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:.25in;margin-bottom:.0001pt;text-align:justify;text-indent:-.25in'> <span style='font-size:12.0pt;font-family:Wingdings'>Ü<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;font-family:Garamond'>Oseba dela po podjemni pogodbi za gospodarsko družbo A d.o.o. s sedežem v Sloveniji – oseba je brezposelna in prejema denarno nadomestilo za brezposelnost (op.: prispevki se enako obračunajo tudi v primeru »oseba je brezposelna, ne prejema denarnega nadomestila za brezposelnost, je prostovoljno vključena v obvezno zavarovanje PIZ, ZZ je zavarovana kot vzdrževan družinski član)</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:6.0pt;font-family:Garamond'> </span></p> <div align="center"> <table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" style='border-collapse:collapse;border:none'> <tr> <td width="129" valign="top" style= 'width:96.4pt;border:solid windowtext 1.0pt; border-right:none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style= 'font-size:12.0pt;font-family:Garamond'>ZPIZ-2</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:solid windowtext 1.0pt; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none; background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style= 'font-size:12.0pt;font-family:Garamond'>ZZVZZ</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:solid windowtext 1.0pt; border-left:none;border-bottom:none;border-right:solid windowtext 1.0pt; background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>REK / i-REK</span></p> </td> </tr> <tr> <td width="129" valign="top" style= 'width:96.4pt;border:solid windowtext 1.0pt; border-top:none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>18. člen</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>20. člen</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>17. / 18. čl.</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>55.a čl.</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> </tr> <tr> <td width="129" valign="top" style= 'width:96.4pt;border:solid windowtext 1.0pt; border-top:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>ne</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>da – 1. odst. 2. al.</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>da – 17. čl. 5. tč.</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>da</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>REK-2 1501</span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>i-REK 1230 <u>1*</u></span></p> </td> </tr> </table> </div> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <u><span style= 'font-size:11.0pt;font-family:Garamond'>1*</span></u> <span style= 'font-size:11.0pt;font-family:Garamond'> V zvezi s 55.a členom ZZVZZ je v i-REK potrebno ustrezno označiti polje A024 - Oseba ni zavarovanec po 15. ali 20. členu ZZVZZ.</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:.25in;margin-bottom:.0001pt;text-align:justify;text-indent:-.25in'> <span style='font-size:12.0pt;font-family:Wingdings'>Ü<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:12.0pt;font-family:Garamond'>Oseba dela po podjemni pogodbi za gospodarsko družbo A d.o.o. s sedežem v Sloveniji – oseba je brezposelna, ne prejema denarnega nadomestila za brezposelnost, ni prostovoljno vključena v obvezno zavarovanje PIZ, ZZ je zavarovana kot vzdrževan družinski član</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style= 'font-size:6.0pt;font-family:Garamond'> </span></p> <div align="center"> <table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" style='border-collapse:collapse;border:none'> <tr> <td width="129" valign="top" style= 'width:96.4pt;border:solid windowtext 1.0pt; border-right:none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style= 'font-size:12.0pt;font-family:Garamond'>ZPIZ-2</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:solid windowtext 1.0pt; border-left:none;border-bottom:solid windowtext 1.0pt;border-right:none; background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="right" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:right'> <span style= 'font-size:12.0pt;font-family:Garamond'>ZZVZZ</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border:solid windowtext 1.0pt; border-left:none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:solid windowtext 1.0pt; border-left:none;border-bottom:none;border-right:solid windowtext 1.0pt; background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>REK / i-REK</span></p> </td> </tr> <tr> <td width="129" valign="top" style= 'width:96.4pt;border:solid windowtext 1.0pt; border-top:none;background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>18. člen</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>20. člen</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>17. / 18. čl.</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>55.a čl.</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; background:#E6E6E6;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> </td> </tr> <tr> <td width="129" valign="top" style= 'width:96.4pt;border:solid windowtext 1.0pt; border-top:none;padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>da</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>ne</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>da – 17. čl. 5. tč.</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>da</span></p> </td> <td width="129" valign="top" style= 'width:96.4pt;border-top:none;border-left: none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt; padding:0in 5.4pt 0in 5.4pt'> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>REK-2 2501</span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <span style='font-size:12.0pt;font-family:Garamond'>i-REK 1230 <u>1*</u></span></p> </td> </tr> </table> </div> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <u><span style= 'font-size:11.0pt;font-family:Garamond'>1*</span></u> <span style= 'font-size:11.0pt;font-family:Garamond'> V zvezi s 55.a členom ZZVZZ je v i-REK potrebno ustrezno označiti polje A024 - Oseba ni zavarovanec po 15. ali 20. členu ZZVZZ.</span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-family:Garamond'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-family:Garamond'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-family:Garamond'> </span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:34.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-34.0pt'> <span style='font-size:12.0pt;font-family:Garamond'>[…] Se nadaljuje …</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:34.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-34.0pt'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <b><span style= 'font-size:12.0pt;font-family:Garamond; background:yellow'>Mesečnik je bil posredovan tudi vsem obstoječim članom Kluba davkoplačevalcev (<u>www.Davkoplacevalci.com</u>).</span></b></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <b><span style= 'font-size:12.0pt;font-family:Garamond'> </span></b></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <b><span style= 'font-size:12.0pt;font-family:Garamond; background:yellow'>Včlanitev v Klub davkoplačevalcev je brezplačno in jo je moč izvesti na naslednji povezavi – <a href= "http://www.davkoplacevalci.com/klub-davkoplacevalcev" target= "_blank">tukaj.</a></span></b></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <b><span style= 'font-size:12.0pt;font-family:Garamond'> </span></b></p> <p class="MsoNormal" align="center" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:center'> <b><span style= 'font-size:12.0pt;font-family:Garamond; background:yellow'>Vsem novim članom, ki se bodo v Klub davkoplačevalcev včlanili do izteka februarja 2014, bomo mesečnik v celotni vsebini posredovali v roku 3 delovnih dni.</span></b></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-family:Garamond'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-family:Garamond'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-family:Garamond'> </span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:34.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-34.0pt'> <b><span style= 'font-size:14.0pt;font-family:Garamond;color:#006699'>3.2 Podjemna pogodba – specifični primeri</span></b></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:34.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-34.0pt'> <b><span style= 'font-size:14.0pt;font-family:Garamond;color:#006699'>4. Zgledi - plačilo za delo poslovodne osebe, ki ni družbenik</span></b></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:34.0pt;margin-bottom:.0001pt;text-indent:-34.0pt'> <b><span style= 'font-size:14.0pt;font-family:Garamond;color:#006699'>4.1 Plačilo za delo poslovodne osebe, ki ni družbenik – enostavnejši / najpogostejši primeri</span></b></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:34.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-34.0pt'> <b><span style= 'font-size:14.0pt;font-family:Garamond;color:#006699'>4.2 Plačilo za delo poslovodne osebe, ki ni družbenik – specifični primeri</span></b></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt'><span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:34.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-34.0pt'> <b><span style= 'font-size:14.0pt;font-family:Garamond;color:#006699'>5. Zgledi - plačilo za delo prokurista in sejnin članom nadzornega sveta</span></b></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:34.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-34.0pt'> <b><span style= 'font-size:14.0pt;font-family:Garamond;color:#006699'>5.1 Plačilo za delo prokurista in sejnin članom nadzornega sveta – enostavnejši / najpogostejši primeri</span></b></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:34.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-34.0pt'> <b><span style= 'font-size:14.0pt;font-family:Garamond;color:#006699'>5.2 Plačilo za delo prokurista in sejnin članom nadzornega sveta – specifični primeri</span></b></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:34.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-34.0pt'> <b><span style= 'font-size:14.0pt;font-family:Garamond;color:#006699'>6. Zgledi - začasno ali občasno delo po ZUTD</span></b></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:34.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-34.0pt'> <b><span style= 'font-size:14.0pt;font-family:Garamond;color:#006699'>6.1 Začasno ali občasno delo po ZUTD – enostavnejši / najpogostejši primeri</span></b></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:34.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-34.0pt'> <b><span style= 'font-size:14.0pt;font-family:Garamond;color:#006699'>6.2 Začasno ali občasno delo po ZUTD – specifični primeri</span></b></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:34.0pt;margin-bottom:.0001pt;text-align:justify;text-indent:-34.0pt'> <b><span style= 'font-size:14.0pt;font-family:Garamond;color:#006699'>7. Zgledi – avtorska pogodba</span></b></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style= 'font-size:12.0pt;font-family:Garamond'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify;text-autospace:none'> <b><span style= 'font-size:14.0pt;font-family:Garamond; color:#006699'>Zakonodaja (zakonski in podzakonski predpisi):</span></b></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; text-autospace:none'> <span style='font-size:12.0pt;font-family:Wingdings'>§<span style= 'font:7.0pt "Times New Roman"'> </span></span> <b><span style='font-size:11.0pt;font-family:Garamond'>Zakon o pokojninskem in invalidskem zavarovanju</span></b> <span style= 'font-size:11.0pt;font-family: Garamond'>(<b>ZPIZ-2</b>), Uradni list RS, št. 96/12,</span> <span style= 'font-size:11.0pt;font-family:Garamond'>39/13-ZPIZ-2A, 99/13-ZSVarPre-C, 101/13-ZIPRS1415 in 111/13-ZMEPIZ-1.</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt; text-autospace:none'> <span style='font-size:12.0pt;font-family:Wingdings'>§<span style= 'font:7.0pt "Times New Roman"'> </span></span> <b><span style='font-size:11.0pt;font-family:Garamond'>Sklep o določitvi</span></b> <b><span style= 'font-size:11.0pt;font-family:Garamond'> </span></b><b><span style='font-size:11.0pt;font-family:Garamond'>prispevkov za posebne primere zavarovanja</span></b><span style= 'font-size:11.0pt;font-family:Garamond'>, Uradni list RS, št. 25/13.</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt;font-family:Wingdings'>§<span style= 'font:7.0pt "Times New Roman"'> </span></span> <b><span style='font-size:11.0pt;font-family:Garamond'>Zakon o matični evidenci zavarovancev in uživalcev pravic iz obveznega pokojninskega in invalidskega zavarovanja</span></b> <span style= 'font-size:11.0pt;font-family: Garamond'>(</span><b><span style= 'font-size:11.0pt;font-family:Garamond'>ZMEPIZ-1</span></b><span style='font-size:11.0pt;font-family:Garamond'>), Uradni list RS, št. 111/13.</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:11.0pt;font-family:Wingdings'>§<span style= 'font:7.0pt "Times New Roman"'> </span></span> <b><span style='font-size:11.0pt;font-family:Garamond'>Zakon o zdravstvenem varstvu in zdravstvenem zavarovanju</span></b> <span style='font-size:11.0pt;font-family:Garamond'>(<b>ZZVZZ</b>), Uradni list RS, št. 72/06-UPB3, 114/06-ZUTPG, 91/07-ZZVZZ-J, 76/08-ZZVZZ-K, 62/10-ZUPJS, 87/11-ZZVZZ-L, 40/12-ZUJF,</span> <span style='font-size:11.0pt;font-family:Garamond'>21/13-ZUTD-A, 91/13-ZZVZZ-M, 99/13-ZUPJS-C, 99/13-ZSVarPre-C in 111/13-ZMEPIZ-1.</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:11.0pt;font-family:Wingdings'>§<span style= 'font:7.0pt "Times New Roman"'> </span></span> <b><span style='font-size:11.0pt;font-family:Garamond'>Uredba (ES) št. 883/2004 Evropskega parlamenta in Sveta z dne 29. aprila 2004</span></b> <span style= 'font-size:11.0pt;font-family:Garamond'>o koordinaciji sistemov socialne varnosti (besedilo velja za EGP in Švico), UL EU, št. L 166, 30.4.2004 s spremembami.</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:11.0pt;font-family:Wingdings'>§<span style= 'font:7.0pt "Times New Roman"'> </span></span> <b><span style='font-size:11.0pt;font-family:Garamond'>Uredba (ES) št. 987/2009 Evropskega parlamenta in Sveta z dne 16. septembra 2009</span></b> <span style= 'font-size:11.0pt;font-family:Garamond'>o določitvi podrobnih pravil za izvajanje Uredbe (ES) št. 883/2004 o koordinaciji sistemov socialne varnosti (besedilo velja za EGP in Švico), UL EU, št. L 284, 30.10.2009 s spremembami.</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:11.0pt;font-family:Wingdings'>§<span style= 'font:7.0pt "Times New Roman"'> </span></span> <b><span style='font-size:11.0pt;font-family:Garamond'>Zakon o dohodnini</span></b> <span style= 'font-size:11.0pt;font-family:Garamond'>(<b>ZDoh-2</b>), Uradni list RS, št. 13/11-UPB7, 24/12-ZDoh-2I, 30/12-ZDoh-2J, 40/12-ZUJF, 75/12-ZDoh-2K , 94/12 ZDoh-2L in 96/13-ZDoh-2M.</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:11.0pt;font-family:Wingdings'>§<span style= 'font:7.0pt "Times New Roman"'> </span></span> <b><span style='font-size:11.0pt;font-family:Garamond'>Zakon o urejanju trga dela</span></b><span style= 'font-size:11.0pt;font-family:Garamond'>(<b>ZUTD</b>), Uradni list RS, št. 80/10, 40/12-ZUJF, 21/13-ZUTD-A, 63/13-ZUTD-B in 100/13-ZUTD-C.</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:11.0pt;font-family:Wingdings'>§<span style= 'font:7.0pt "Times New Roman"'> </span></span> <b><span style='font-size:11.0pt;font-family:Garamond'>Pravilnik o vsebini in obliki obračuna davčnih odtegljajev ter o načinu predložitve davčnemu organu</span></b><span style= 'font-size:11.0pt;font-family:Garamond'>, Uradni list RS, št. 37/08, 64/08, 62/09, 22/10, 109/10, 107/12, 32/13, 85/13 in 108/13.</span></p> <p class="MsoNormal" style= 'margin-bottom:6.0pt;text-align:justify'><span style= 'font-size:6.0pt;font-family:Garamond'> </span></p> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <b><span style= 'font-size:14.0pt;font-family:Garamond;color:#006699'>Drugi viri:</span></b></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt;font-family:Wingdings'>§<span style= 'font:7.0pt "Times New Roman"'> </span></span> <strong><span style= 'font-size:11.0pt;font-family:Garamond; font-weight:normal'>Pojasnilo DURS,</span></strong> <span style= 'font-size: 11.0pt;font-family:Garamond'>št. 4250-2336/2013 01-610-06, 29. 5. 2013 - Obveznost plačila prispevka za posebne primere zavarovanja tujcev</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt;font-family:Wingdings'>§<span style= 'font:7.0pt "Times New Roman"'> </span></span> <strong><span style= 'font-size:11.0pt;font-family:Garamond; font-weight:normal'>Pojasnilo DURS,</span></strong> <strong><span style= 'font-size:11.0pt;font-family:Garamond;font-weight:normal'>št. 4200-372/2013-4, 3. 7. 2013</span></strong> <strong><span style= 'font-size:11.0pt; font-family:Garamond;font-weight:normal'>-</span></strong> <span style='font-size:11.0pt;font-family:Garamond'>Obračun in plačilo prispevka za posebne primere zavarovanja od dohodkov iz premoženjskih pravic</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt;font-family:Wingdings'>§<span style= 'font:7.0pt "Times New Roman"'> </span></span> <strong><span style= 'font-size:11.0pt;font-family:Garamond; font-weight:normal'>Pojasnilo DURS,</span></strong> <strong><span style= 'font-size:11.0pt;font-family:Garamond;font-weight:normal'>št. brez številke, 20. 11. 2013 (datum objave)</span></strong> <span style= 'font-size: 11.0pt;font-family:Garamond'>- Plačevanje prispevkov za obvezno zdravstveno zavarovanje - novela ZZVZZ-M</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt;font-family:Wingdings'>§<span style= 'font:7.0pt "Times New Roman"'> </span></span> <strong><span style= 'font-size:11.0pt;font-family:Garamond; font-weight:normal'>Pojasnilo DURS,</span></strong> <strong><span style= 'font-size:11.0pt;font-family:Garamond;font-weight:normal'>št. 4251-3376/2013-1, 5. 12. 2013</span></strong> <strong><span style= 'font-size: 11.0pt;font-family:Garamond;font-weight:normal'>-</span></strong> <span style='font-size:11.0pt;font-family:Garamond'>Plačevanje prispevkov za socialno varnost za zavarovance iz drugega pravnega razmerja po 18. členu ZPIZ-2</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt;font-family:Wingdings'>§<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:11.0pt;font-family:Garamond'>Pojasnilo ZPIZS, št. brez številke, 3. 12. 2013 (datum objave) - Zavarovanje na podlagi drugega pravnega razmerja - Obvezno PIZ na podlagi drugega pravnega razmerja (18. člen ZPIZ-2)</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt;font-family:Wingdings'>§<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:11.0pt;font-family:Garamond'>Pojasnilo ZPIZS, št. brez številke, 16. 1. 2014 (datum objave) – Vključitev v obvezno zavarovanje za osebe v drugem pravnem razmerju - 18. člen ZPIZ-2 in 78. člen ZMEPIZ</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt;font-family:Wingdings'>§<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:11.0pt;font-family:Garamond'>Pojasnilo DURS,</span> <strong><span style= 'font-size:11.0pt;font-family:Garamond; font-weight:normal'>št. 4212-9749/2013-1, 24. 12. 2013</span></strong> <span style= 'font-size:11.0pt;font-family:Garamond'>- Pravilnik o spremembah in dopolnitvah Pravilnika o vsebini in obliki obračuna davčnih odtegljajev ter o načinu predložitve davčnemu organu</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt;font-family:Wingdings'>§<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:11.0pt;font-family:Garamond'>Pojasnilo DURS</span><span style='font-size:11.0pt;font-family:Garamond'>, št. brez številke, 19. 12. 2013 (datum objave) - Seznam vrst dohodkov na REK obrazcih</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt;font-family:Wingdings'>§<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:11.0pt;font-family:Garamond'>Pojasnilo Ministrstva za delo, družino, socialne zadeve in enake možnosti, Direktorat za delovna razmerja in pravice iz dela, št.</span> <span style= 'font-size:11.0pt; font-family:Garamond'>1031-754/2013-2, 15.01.2014 – Izvajanje 18., 156. in 160. člena ZPIZ-2</span></p> <p class="MsoNormal" style= 'margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:14.2pt;margin-bottom:.0001pt;text-align:justify;text-indent:-14.2pt'> <span style='font-size:12.0pt;font-family:Wingdings'>§<span style= 'font:7.0pt "Times New Roman"'> </span></span> <span style='font-size:11.0pt;font-family:Garamond'>Pojasnilo Ministrstva za zdravje, št.</span> <span style= 'font-size:11.0pt;font-family: Garamond'>0070-28/2010/21, 27.7.2011 – Zavarovanje za poškodbe pri delu in poklicne bolezni za tuje študente in druge osebe iz držav članic EU, Švice in EGP ter držav …</span></p> <p class="SLOGKNJIGA" style= 'margin-left:19.85pt;text-align:justify;text-indent: 0in'> <span style='font-family:"Palatino Linotype"'> </span></p> <div align="center"> <table class="MsoNormalTable" border="1" cellspacing="0" cellpadding="0" width="618" style= 'width:463.2pt;margin-left:3.5pt;border-collapse:collapse;border:none'> <tr style='height:132.75pt'> <td width="618" valign="top" style= 'width:463.2pt;border:solid windowtext 1.0pt; background:#FFFF99;padding:0in 3.5pt 0in 3.5pt;height:132.75pt'> <p class="SLOGKNJIGA" align="center" style= 'margin-left:0in;text-align:center; text-indent:0in'><span style= 'font-size:14.0pt;font-family:"Palatino Linotype"'>Izdajo in razpošiljanje tega sestavka so omogočili:</span></p> <p class="SLOGKNJIGA" align="center" style= 'margin-left:0in;text-align:center; text-indent:0in'><span style= 'font-size:14.0pt;font-family:"Palatino Linotype"'> </span></p> <p class="SLOGKNJIGA" align="center" style= 'margin-left:0in;text-align:center; text-indent:0in'><a href= "http://www.superdavki.com/" target="_blank"><span style= 'font-size:14.0pt;font-family:"Palatino Linotype"'>www.SuperDavki.com</span></a></p> <p class="SLOGKNJIGA" align="center" style= 'margin-left:0in;text-align:center; text-indent:0in'><span style= 'font-size:14.0pt;font-family:"Palatino Linotype"'> </span></p> <p class="SLOGKNJIGA" align="center" style= 'margin-left:0in;text-align:center; text-indent:0in'><a href= "http://www.ddvpoznavalec.si/" target="_blank"><span style= 'font-size:14.0pt;font-family:"Palatino Linotype"'>www.DDVpoznavalec.si</span></a></p> <p class="SLOGKNJIGA" align="center" style= 'margin-left:0in;text-align:center; text-indent:0in'><span style= 'font-size:14.0pt;font-family:"Palatino Linotype"'> </span></p> <p class="SLOGKNJIGA" align="center" style= 'margin-left:0in;text-align:center; text-indent:0in'><a href= "http://www.davkoplacevalci.com/" target="_blank"><span style= 'font-size:14.0pt;font-family:"Palatino Linotype"'>www.Davkoplacevalci.com</span></a></p> </td> </tr> </table> </div> <p class="MsoNormal" style= 'margin-bottom:0in;margin-bottom:.0001pt;text-align: justify'> <span style= 'font-size:11.0pt;font-family:Garamond'> </span></p> </div> <div><br clear="all" /> <hr align="left" size="1" width="33%" /> <div id="ftn1"> <p class="MsoFootnoteText" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:justify'> <a href="#_ftnref1" name="_ftn1" title=""><span class= "MsoFootnoteReference"><span style= 'font-size:11.0pt;font-family:Garamond'><span class= "MsoFootnoteReference"><span style= 'font-size:11.0pt;font-family:Garamond'>[1]</span></span></span></span></a> <span style='font-size:11.0pt;font-family:Garamond'>Tretji odstavek 143. člena ZPIZ-2 v povezavi z 8. členom ZPSV.</span></p> </div> <div id="ftn2"> <p class="MsoFootnoteText" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:justify'> <a href="#_ftnref2" name="_ftn2" title=""><span class= "MsoFootnoteReference"><span style= 'font-size:11.0pt;font-family:Garamond'><span class= "MsoFootnoteReference"><span style= 'font-size:11.0pt;font-family:Garamond'>[2]</span></span></span></span></a> <span style='font-size:11.0pt;font-family:Garamond'>Četrti odstavek 143. člena ZPIZ-2 v povezavi z 8. členom ZPSV.</span></p> </div> <div id="ftn3"> <p class="MsoFootnoteText" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:justify'> <a href="#_ftnref3" name="_ftn3" title=""><span class= "MsoFootnoteReference"><span style= 'font-size:11.0pt;font-family:Garamond'><span class= "MsoFootnoteReference"><span style= 'font-size:11.0pt;font-family:Garamond'>[3]</span></span></span></span></a> <span style='font-size: 11.0pt;font-family:Garamond'>Četrta alineja 2. odstavka 55. člena ZZVZZ.</span></p> </div> <div id="ftn4"> <p class="MsoFootnoteText" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:justify'> <a href="#_ftnref4" name="_ftn4" title=""><span class= "MsoFootnoteReference"><span style= 'font-size:11.0pt;font-family:Garamond'><span class= "MsoFootnoteReference"><span style= 'font-size:11.0pt;font-family:Garamond'>[4]</span></span></span></span></a> <span style='font-size:11.0pt;font-family:Garamond'>Prva, druga, tretja in peta alinejo</span> <span style= 'font-size:11.0pt;font-family:Garamond'>2. odstavka 55. člena ZZVZZ. <b>Za začasno/ občasno delo po ZUTD</b> znaša <b>prispevna stopnja</b> ZZ <b>0,30 %</b> <b>- znesek</b> veljaven <b>v letu 2014</b> znaša <b>4,58 EUR</b>.</span></p> </div> <div id="ftn5"> <p class="MsoFootnoteText" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:justify'> <a href="#_ftnref5" name="_ftn5" title=""><span class= "MsoFootnoteReference"><span style= 'font-size:11.0pt;font-family:Garamond'><span class= "MsoFootnoteReference"><span style= 'font-size:11.0pt;font-family:Garamond'>[5]</span></span></span></span></a> <span style='font-size:11.0pt;font-family:Garamond'>146. člen ZPIZ-2.</span></p> </div> <div id="ftn6"> <p class="MsoFootnoteText" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:justify'> <a href="#_ftnref6" name="_ftn6" title=""><span class= "MsoFootnoteReference"><span style= 'font-size:11.0pt;font-family:Garamond'><span class= "MsoFootnoteReference"><span style= 'font-size:11.0pt;font-family:Garamond'>[6]</span></span></span></span></a> <span style='font-size:11.0pt;font-family:Garamond'>148. člen ZPIZ-2.</span></p> </div> <div id="ftn7"> <p class="MsoFootnoteText" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:justify'> <a href="#_ftnref7" name="_ftn7" title=""><span class= "MsoFootnoteReference"><span style= 'font-size:11.0pt;font-family:Garamond'><span class= "MsoFootnoteReference"><span style= 'font-size:11.0pt;font-family:Garamond'>[7]</span></span></span></span></a> <span style='font-size:11.0pt;font-family:Garamond'>Tretji odstavek 57. člena ZZVZZ.</span></p> </div> <div id="ftn8"> <p class="MsoFootnoteText" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:justify'> <a href="#_ftnref8" name="_ftn8" title=""><span class= "MsoFootnoteReference"><span style= 'font-size:11.0pt;font-family:Garamond'><span class= "MsoFootnoteReference"><span style= 'font-size:11.0pt;font-family:Garamond'>[8]</span></span></span></span></a> <span style='font-size:11.0pt;font-family:Garamond'>Drugi in četrti odstavek</span> <span style= 'font-size:11.0pt;font-family:Garamond'>57. člena ZZVZZ – v nekaterih primerih se ZZ plačuje mesečno, v nekaterih enkrat letno.</span></p> </div> <div id="ftn9"> <p class="MsoFootnoteText" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:justify'> <a href="#_ftnref9" name="_ftn9" title=""><span class= "MsoFootnoteReference"><span style= 'font-size:11.0pt;font-family:Garamond'><span class= "MsoFootnoteReference"><span style= 'font-size:11.0pt;font-family:Garamond'>[9]</span></span></span></span></a> <span style='font-size:11.0pt;font-family:Garamond'>Povzetek pojasnil ZPIZ, DURS in MDDSZ.</span></p> </div> <div id="ftn10"> <p class="MsoFootnoteText" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:justify'> <a href="#_ftnref10" name="_ftn10" title=""><span class= "MsoFootnoteReference"><span style= 'font-size:11.0pt;font-family:Garamond'><span class= "MsoFootnoteReference"><span style= 'font-size:11.0pt;font-family:Garamond'>[10]</span></span></span></span></a> <span style= 'font-size:11.0pt;font-family:Garamond'>A</span><span style= 'font-size: 11.0pt;font-family:Garamond'>lineja b) člena 5 Uredbe (ES) 883/2004.</span></p> </div> <div id="ftn11"> <p class="MsoFootnoteText" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:justify'> <a href="#_ftnref11" name="_ftn11" title=""><span class= "MsoFootnoteReference"><span style= 'font-size:11.0pt;font-family:Garamond'><span class= "MsoFootnoteReference"><span style= 'font-size:11.0pt;font-family:Garamond'>[11]</span></span></span></span></a> <span style='font-size:11.0pt;font-family:Garamond'>Primer, da oseba ni obvezno zavarovana ZZ je možen le izjemoma, kadar je oseba tujec, ali če nima stalnega prebivališča v RS. Državljan Slovenije s stalnim prebivališčem v Sloveniji načeloma mora biti obvezno zavarovan za ZZ – če si tega zavarovanja ne uredi, mu ZZZS izda odločbo o lastnosti zavarovanca po uradni dolžnosti po podlagi 20. točke prvega odstavka 15. člena ZZVZZ »za nazaj« (s prvim dnem po prenehanju zadnjega zavarovanja).</span></p> </div> <div id="ftn12"> <p class="MsoFootnoteText" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:justify'> <a href="#_ftnref12" name="_ftn12" title=""><span class= "MsoFootnoteReference"><span style= 'font-size:11.0pt;font-family:Garamond'><span class= "MsoFootnoteReference"><span style= 'font-size:11.0pt;font-family:Garamond'>[12]</span></span></span></span></a> <span style='font-size:11.0pt;font-family:Garamond'>Glej prejšnjo (predhodno) opombo.</span></p> </div> <div id="ftn13"> <p class="MsoFootnoteText" style= 'margin-bottom:0in;margin-bottom:.0001pt; text-align:justify'> <a href="#_ftnref13" name="_ftn13" title=""><span class= "MsoFootnoteReference"><span style= 'font-size:11.0pt;font-family:Garamond'><span class= "MsoFootnoteReference"><span style= 'font-size:11.0pt;font-family:Garamond'>[13]</span></span></span></span></a> <span style='font-size:11.0pt;font-family:Garamond'>Glej predprejšnjo opombo.</span></p> </div> </div> </body> </html>
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