magistrsko diplomska naloga
Petra Debeljak (Author), Grega Strban (Mentor)

Abstract

V Sloveniji sistem socialnega zavarovanja sestavljajo obvezno pokojninsko in invalidsko zavarovanje, obvezno zdravstveno zavarovanje, zavarovanje za primer brezposelnosti in zavarovanje za starševsko varstvo. Za pobiranje prispevkov za socialo varnost je pristojna Finančna uprava Republike Slovenije, ki je hkrati pristojna tudi za opravljanje nadzora nad obračunavanjem in plačevanjem prispevkov za socialno varnost. Ker pa je sistem obveznih socialnih zavarovanj v Sloveniji precej zapleten, je pobiranje prispevkov za socialno varnost in nadzor nad njihovim obračunavanjem in plačevanjem zelo zahteven. Za večjo učinkovitost bi bilo tako potrebno spremeniti nekatere zakonske določbe ter izboljšati delovanje inšpekcijskih služb. Glede na to, da se sistem socialnih zavarovanj v Sloveniji pretežno financira iz plačanih prispevkov za socialno varnost in da je demografska struktura vedno bolj neugodna, neplačevanje prispevkov za socialno varnost še dodatno povečuje težavo glede nezadostnega financiranja sistemov s tega naslova. Zato sem v tej nalogi predstavila ugotovitve kakšne so (pravne) posledice neplačevanja prispevkov za socialno varnost v posameznem sistemu socialnega zavarovanja.

Keywords

prispevki za socialno varnost;socialno zavarovanje;posledice neplačevanja prispevkov za socialno varnost;nadzor nad plačevanjem prispevkov za socialno varnost;pokojninsko in invalidsko zavarovanje;obvezno zdravstveno zavarovanje;magistrske diplomske naloge;

Data

Language: Slovenian
Year of publishing:
Typology: 2.09 - Master's Thesis
Organization: UL PF - Faculty of Law
Publisher: [P. Debeljak]
UDC: 349(043.2)
COBISS: 28275459 Link will open in a new window
Views: 458
Downloads: 89
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Other data

Secondary language: English
Secondary title: Legal consequences of non-payment of social security contributions
Secondary abstract: The social insurance in Slovenia consists of compulsory pension and disability insurance, compulsory health insurance, unemployment insurance and parental insurance. The Financial Administration of the Republic of Slovenia is responsible for collecting social security contributions and is also responsible for supervising the calculation and payment of social security contributions. However, as the system of social insurance in Slovenia is quite complex, the collection of social security contributions and control over their calculation and payment is very difficult, so for greater efficiency it would be necessary to change some legal provisions and improve the operation of inspection services. Because the compulsory social insurance systems in Slovenia are mainly financed from paid social security contributions and because the demographic structure is increasingly unfavourable, non-payment of social security contributions further exacerbates the difficulty regarding insufficient funding of systems in this regard. Therefore, in this paper I have presented the findings of the (legal) consequences of non-payment of social security contributions in every of four systems of compulsory social insurance.
Secondary keywords: social security contributions;social insurance;consequences of non-payment of social security contributions;control over the payment of social security contributions;pension and disability insurance;compulsory health insurance;
Type (COBISS): Master's thesis/paper
Study programme: 0
Embargo end date (OpenAIRE): 1970-01-01
Thesis comment: Univ. v Ljubljani, Pravna fak.
Pages: 60 f.
ID: 12031343