magistrska naloga
Tanja Magister (Avtor), Bojan Škof (Mentor)

Povzetek

Dohodki posameznikov v Sloveniji so precej obremenjeni s prispevki za socialno varnost v primerjavi z nekaterimi drugimi državami. Pri čezmejnem opravljanju dela pa so posamezniki z vidika prispevkov za socialno varnost lahko v bistveno boljšem ali pa tudi bistveno slabšem položaju. Slovenska zakonodaja za napotene delavce na primer predpisuje izvzetje dela plače za delo v tujini iz osnove za obračun prispevkov za socialno varnost, v kolikor pa se posameznik vključi v socialno zavarovanje v tujini, je obremenitev delavca s prispevki za socialno varnost vsaj v večini evropskih držav nižja. Problem se pojavlja predvsem takrat, ko je posameznik predmet dvojnih prispevkov za socialno varnost (npr., ko je zaposlen in vključen v sistem socialnega zavarovanja v tujini, v Sloveniji pa je prostovoljno vključen v sistem obveznega zavarovanja, ter ko je zaposlen in vključen v sistem socialne varnosti v Sloveniji, medtem ko obstaja obveznost plačila prispevkov za socialno varnost tudi v drugi državi, kjer se delo (deloma) opravlja), kar bistveno zniža njegov neto dohodek. Na obremenitev posameznika dodatno vpliva davčna obravnava prispevkov za socialno varnost, ki se ne priznajo vedno za namene znižanja davčne osnove za odmero dohodnine posameznika. V zvezi s presojanjem ali plačani prispevki znižujejo davčno osnovo posameznika ali ne obstaja kar nekaj nejasnosti, kakor tudi v povezavi s postopki, povezanimi s poročanjem za namene prispevkov za socialno varnost, vključitvijo v zavarovanje, pridobivanjem konvencijskih potrdil itd. Izvajanje mednarodnih aktov s področja koordinacije sistemov socialne varnosti je tudi zaradi tega včasih oteženo, predvsem v primerih atipičnih oblik dela (podjemna pogodba, avtorska pogodba, začasno delo upokojencev itd.), čeprav se vprašanja odpirajo tudi pri čezmejnem opravljanju dela na podlagi pogodbe o zaposlitvi. V zvezi z izvajanjem tozadevne slovenske zakonodaje kakor tudi veljavnih mednarodnih aktov (bilateralnih sporazumov itd.) bi bilo to področje smiselno bolj ustrezno urediti, postopke v zvezi z izvajanjem navedenih predpisov pa poenostaviti in zavezancem tako omogočiti lažje uveljavljanje njihovih pravic in izpolnjevanje njihovih obveznosti.

Ključne besede

davčno pravo;prispevki za socialno varnost;pokojninsko in invalidsko zavarovanje;zavarovanje za primer brezposelnosti;zdravstveno zavarovanje;zavarovanje za starševsko varstvo;čezmejno opravljanje dela;napotitev;zaposlitev v več državah;magistrske naloge;

Podatki

Jezik: Slovenski jezik
Leto izida:
Tipologija: 2.09 - Magistrsko delo
Organizacija: UM PF - Pravna fakulteta
Založnik: [T. Magister]
UDK: 336.22(043.3)
COBISS: 5174315 Povezava se bo odprla v novem oknu
Št. ogledov: 1262
Št. prenosov: 137
Ocena: 0 (0 glasov)
Metapodatki: JSON JSON-RDF JSON-LD TURTLE N-TRIPLES XML RDFA MICRODATA DC-XML DC-RDF RDF

Ostali podatki

Sekundarni jezik: Angleški jezik
Sekundarni naslov: Social security contributions in case of cross-border work
Sekundarni povzetek: Income of individuals in Slovenia is rather heavily burdened with social security contributions in comparison with some other countries. In case of cross border work, social security contributions, which the individual is liable to pay, can increase or decrease significantly. For example, Slovene legislation prescribes that part of the salary of assigned workers, referring to the work abroad, can be exempt from the basis for social security contributions calculation. In case the individual enters into the social security system abroad, his burden in this relation will, at least in most European countries, be lower. Problems can arise, if the individual is subject to double social security contributions (e.g. if the individual is employed and subject to social security contributions abroad, while contributing into the mandatory social security system in Slovenia on a voluntary basis, and if the individual is employed and contributes on this basis into the Slovene social security system, while at the same time he/she is liable to pay social security contributions also in another country, where the work is (partly) performed) as this reduces his/her net income significantly. Tax treatment of social security contribution, which are not always deductible from the basis for assessing personal income tax, can additionally affect the burden of the individuals. There are several issues in relation to the question of deductibility of social security contributions for tax purposes, as well as in relation to the procedures of reporting for social security purposes, registration of individuals into the social security insurance, applications for certificates of coverage etc. The implementation of international acts related to social security coordination in practice is sometimes difficult also for this reason, especially in cases of atypical forms of work (civil contract, authors agreement, temporary work of retired persons etc.), although issues arise also in cases of cross-border work based on employment contract. In relation to the implementation of applicable Slovene legislation as well as valid international acts (bilateral agreements etc.), it would be advisable to regulate this area in more detail, but at the same time simplify the relevant procedures and thus enable the individuals to access their rights on one hand and to comply with their obligations on the other hand more easily.
Sekundarne ključne besede: tax law;social security contributions;pension and disability insurance;unemployment insurance;health insurance;parental protection insurance;cross-border work;assignment;employment in several countries;master thesis;
URN: URN:SI:UM:
Vrsta dela (COBISS): Magistrsko delo
Komentar na gradivo: Univ. v Mariboru, Pravna fak.
Strani: 125 str.
ID: 9155380