20.500.12556/DKUM-55109 JAVNOFINANČNE OBVEZNOSTI POSLOVODNIH OSEB FISCAL LIABILITIES OF MANAGERS Družba kot umetna pravna tvorba nima bioloških lastnosti, ki so potrebne za oblikovanje in izjavljanje pravnoposlovne volje. Zato to funkcijo opravi določen organ v družbi, ki ga družba pooblasti. Poslovodna oseba je oseba, ki je po ZGD-1 ali aktih družbe pooblaščena, da vodi posle družbe. Obveznosti poslovodne osebe pa nastanejo z vpisom v register in prenehajo z njegovim izbrisom. S samim vpisom v register pa še ne nastane obveznost obračuna in plačevanja prispevkov, ampak šele s prijavo v zavarovanje. V zavarovanje se poslovodno osebo prijavi glede na pravno podlago za opravljanje funkcije. Torej, glede na to ali poslovodna oseba opravlja delo na podlagi sklenjenega delovnega razmerja ali na podlagi pogodbe o poslovodenju se vključitev v socialno zavarovanje določa na podlagi šifer podlage za zavarovanje. Prispevki, ki jih plačujejo poslovodne osebe določajo zakoni: Zakon o pokojninskem in invalidskem zavarovanju (ZPIZ-2), Zakon za zdravstveno varstvo in zdravstveno zavarovanje (ZZVZZ-M), Zakon za zavarovanje za starševsko varstvo (ZSDP-1) in Zakon za zavarovanje za primer brezposelnosti (ZUTD). Prispevki se plačujejo od zavarovalne osnove. Vse poslovodne osebe morajo svoje mesečne obračune oddajati na predpisanih obrazcih do 15. v mesecu. Ti obrazci pa se razlikujejo glede na podlago za prijavo v zavarovanje (REK-1, OPSVL). V skladu z 40. in 116.členom ZPIZ-2 pa je lahko tudi upokojenec poslovodna oseba in prejema delno pokojnino, vendar le če opravlja delo poslovodne osebe največ za 4 ure dnevno oziroma 20 ur tedensko. A company as an artificial legal entity does not have biological properties, necessary for the development and enunciation of legal business will. Therefore, this function is performed by a specified authority in a company, authorized by this company. A manager is a person who is in accordance with the ZGD-1 and acts of the company authorized to conduct business of the company. Commitments of a manager are formed upon its entry in the register and cease by its deletion. The obligation to charge and pay contributions does not arise by the entry in the register, but only with the application for insurance. A manager applies for the insurance according to the legal basis for the performance of the function. Therefore, regardless of whether a manager performs work on the basis of an employment contract or on the basis of a management contract, the inclusion in the social insurance is determined on the basis of codes of insurance bases. Contributions paid by managers are defined by the following laws: Pension and Disability Insurance Act (ZPIZ-2), Health Care and Health Insurance Act (ZZVZZ-M), Parental Protection and Family Benefits Act (ZSDP-1) and Insurance against Unemployment Act (ZUTD). Contributions are paid on the insurance basis. All managers have to submit their monthly statements on the prescribed forms until the 15th of the month. These forms vary according to the basis for the application for insurance (REK-1, OPSVL). In accordance with Articles 40 and 116 of the ZPIZ-2, a pensioner can also be a manager and receive partial pension, but only if he/she performs manager work more than 4 hours per day or 20 hours per week. poslovodna oseba pogodba o poslovodenju prispevki za socialno varstvo zavarovalne podlage davek od dohodka obračun prispevkov manager management contract social security contributions insurance bases revenue tax statement of contributions true true false [N. Grubelnik] Slovenski jezik Angleški jezik Diplomsko delo 2015-09-28 15:41:03 2016-04-15 08:20:33 2022-06-08 03:10:32 2021-05-13 03:33:24 2015 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 336.22(043.2) 5044011 URN:SI:UM:DK:ACDSJLZA UN_Grubelnik_Nusa_2015.pdf UN_Grubelnik_Nusa_2015.pdf 1 927AEAF99DAD9675BA8D7CD3E322F367 8446c255df329b3df4735828f485d308eb26c5fc49d7e0a8a74f3316af568cbf d1d5084a-7c0b-11eb-bb7a-00155d0001ca https://dk.um.si/Dokument.php?lang=slv&id=83410 Pravna fakulteta 0 0 0