20.500.12556/DKUM-47985 UREDITEV SOCIALNIH ZAVAROVANJ - PRIMERJAVA MED SAMOSTOJNIM PODJETNIKOM POSAMEZNIKOM TER POSLOVODNO OSEBO ENOOSEBNE DRUŽBE REGULATION OF SOCIAL INSURANCE - A COMPARISON BETWEEN SOLE TRADER AND MANAGERIAL PERSON OF A SINGLE-MEMBER COMPANY V diplomskem delu je z vidika ureditve socialnih zavarovanj raziskano vprašanje, ali je zakonodajalec s sprejetjem nove ureditve vzpostavil neenako obravnavanje edinega družbenika, ki je hkrati poslovodna oseba enoosebne družbe, v primerjavi s samostojnim podjetnikom, čeprav sta oba v podobnem položaju z vidika upravljanja ter sprejemanja odločitev. V uvodnih poglavjih so predstavljeni pojmi socialna varnost, socialna zavarovanja in statusno-pravna ureditev samostojnega podjetnika ter družbenika poslovodne osebe enoosebne družbe. Obravnavana je tudi sodba Vrhovnega sodišča RS o nedopustnosti sklenitve delovnega razmerja poslovodne osebe in hkrati edinega družbenika s svojo družbo. Nadalje so prikazane zakonske podlage vključitve v socialna zavarovanja, tako za samostojnega podjetnika kot tudi za edinega družbenika poslovodno osebo. Pojasnjene so zavarovalne osnove, s katerimi se določi višina prispevkov socialnih zavarovanj. V zadnjem delu naloge pa je s primerjavo vključitve v socialna zavarovanja argumentirano stališče do primernosti zakonske ureditve sklepanja pogodb o zaposlitvi družbenikov poslovodnih oseb z njihovimi družbami. This diploma thesis uses the perspective of social insurance arrangements and studies the question of whether the legislator, by adopting a new regime, has established an unequal treatment of a sole partner, who is also a manager of a single-person company, compared to a sole proprietor, although both are in a similar situation in terms of managing and adopting decisions. The introductory chapters present concepts of social security, social insurances and status-legal arrangement of a sole proprietor and a partner of a manager of a single-person company. It also deals with the judgement of the Supreme Court of the RS on the inadmissibility of concluding an employment contract with a manager who is also the sole partner of his/her company. Furthermore, the diploma indicates the legal basis of joining the social insurance scheme, both for a sole proprietor and for a sole partner, manager. If explains insurance bases which are used to determine the scale of social security contributions. The last part of the thesis includes an example of joining social insurance scheme and arguments the position on the appropriateness of legal arrangements of concluding employment contract between partners of managers and their companies. družbenik poslovodna oseba enoosebna družba samostojni podjetnik socialna varnost socialna zavarovanja zavarovalna osnova višina prispevkov pogodba o zaposlitvi partner of manager single-person company sole proprietor social security social insurance insurance base scale of contributions employment contract true true false [A. Medved] Slovenski jezik Angleški jezik Diplomsko delo 2015-05-07 17:08:38 2015-07-06 14:20:07 2022-05-23 03:07:20 2021-05-08 03:24:56 2015 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 349.2(043.2) 4921643 URN:SI:UM:DK:GSBCI8GT UN_Medved_Ales_2015.pdf UN_Medved_Ales_2015.pdf 1 C2FF63BD61B67B82E8A0CF5BE5C3DF2C 4e0cb6bc419cb27d22d8e00340efe39f9bd66c9ff2bc03e9a8e0076951f4e32c a180fa3b-7c0b-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=71633 Pravna fakulteta 0 0 0