On the November 26th 2021, the National Assembly of the Republic of Serbia has adopted the Law on Amendments of the Law on contributions to mandatory social insurance(hereinafter „Law“). The Law was published in the Official Gazette of the Republic of Serbia on December 9th 2021 and entered into force on December 17th 2021. The provisions of this Law will be applicable from January 1st 2022, except the provisions of the Article 7 of the Law which will be applicable from March 1st 2022.
The essential content of the above-mentioned Law on Contributions to mandatory social insurance refers to: reducement of the contribution rate for pension and disability insurance, the extension of the period of implementation of the existing benefits for the employment of certain categories of people, as well as the introduction of new benefits for employment of certain categories of people.
The reasons for the adoption of amendments of the Law on contributions to mandatory social insurance are reflected in the need to encourage further employment of the unemployed people and economic growth, as well as the need to provide more favorable conditions for business entities/companies in order to have impact on their work and make it more efficient. Accordingly, the burden of work-income, by reducing the contribution rate for mandatory social insurance, is further reduced, introducing new benefits regarding paid contributions, as well as extending the validity of already existing benefits.
I Reducement of the contribution rate for pension and disability insurance
The contribution rate for pension and disability insurance is reduced from 25.5% to 25%, which means, from the perspective of calculating and paying contributions based on earnings, that the Employer is exempted from paying the part of the contribution that is calculated and paid at the expense of the Employer (at the expense of expenses) in the amount of 0.5%, so that the contribution at the expense of the Employer is paid at the rate of 11%, while the former rate was 11.5%. On the one hand, this provides a lower fiscal burden on work-income that individuals earn regarding work, while on the other hand, it also provides the reduction of operating costs for the Employers.
II The extension of the period of implementation of the existing benefits for the employment of certain categories of people
The extension of the implementation period of the existing benefits for the employment of new people is reflected in the form of the right on a refund of part of the paid contributions for mandatory social insurance (ranging from 65% to 75%) regarding the salary of the new-employed person. The implementation period of the existing benefits is being extended from December 31st 2021, to December 31st 2022.
Further more, the extension of the implementation of the benefits was adopted for the Employers, who establish an employment relationship with a qualified new Employee, which benefits consist of exemption of the obligation to pay contributions for mandatory pension and disability insurance regarding the salary of the qualified new Employee, in a manner that prescribes additional conditions for the continued exercise of the right on tax exemption regarding the salary of the qualified new Employee until year 2025.
On the one hand, by extending the implementation period of the existing benefits, it is being expected that the number of Employers, who will use these benefits, will increase and in that way provide a higher percentage of employment of the unemployed people, and on the other hand, by reducing the contribution rate, lower fiscal burden and lower operating costs for Employers, who hire new people, will be achieved. The adopted Law will also achieve the continuity in the use of benefits, which is especially important for Employers in their plannings of business expenses.
III The introduction of new benefits for employment of certain categories of people
In order to increase the employment of the unemployed people,new benefits were introduced regarding contributions for mandatory pension and liability insurance, for the Employer who establishes an employment relationship with a new person and for Employers – legal entities which perform research and development within their activities. In particular, a new benefit is being introduced for Employers who hire new Employees, by exempting them from the obligation to pay 100% of contributions for mandatory pension and disability insurance regarding the salary of new Employee, for the salary paid until 31st Decemebr 2024.
Furthermore, new benefits were introduced for the Employers – legal entities which perform research and development within their activities on the teritory of the Republic of Serbia, in a way of exempting them from the obligation of paying 100% contributions for mandatory pension and disability insurance for the earnings of people directly engaged in research and development, according to the time that such people spend on research and development related to full-time.
In case that you have any further questions regarding this topic, please, fell free to contact Ana Popović, Attorney at Law: ana.popovic@zslaw.rs, Danka Draško, Attorney at Law: danka.drasko@zslaw.rs, Jovana Jovanović, Attorney at Law: jovana.jovanovic@zslaw.rs, Teodora Budanović, Attorney at Law: teodora.budanovic@zslaw.rs or your regular contact person in the Law office Živković Samardžić.
NOVINE U ZAKONU O IZMENAMA I DOPUNAMA ZAKONA O DOPRINOSIMA ZA OBAVEZNO SOCIJALNO OSIGURANJE
Narodna skupština Republike Srbije je 26. novembra 2021. godine usvojila Zakon o izmenama i dopunama Zakona o doprinosima za obavezno socijalno osiguranje (u daljem tekstu „Zakon“). Zakon je objavljen u Službenom glasniku Republike Srbije 09.12.2021. godine i stupio je na snagu 17.12.2021. godine. Odredbe ovog Zakona će se primenjivati od 01.01.2022. godine, osim odredaba člana 7 ovog Zakona, koje će se primenjivati od 01.03.2022. godine.
Suštinska sadržina gore pomenutog Zakona o izmenama i dopunama o doprinosima za obavezno socijalno osiguranje odnosi se na: smanjenje stope doprinosa za penzijsko i invalidsko osiguranje, produženje perioda primene postojećih olakšica za zapošljavanje određenih kategorija lica, kao i uvođenje novih olakšica za zapošljavanje određenih kategorija lica.
Razlozi za donošenje izmena i dopuna zakona o doprinosima za obavezno socijalno i zdravstveno osiguranje ogleda se u potrebi da se podstakne dalje zapošljavanje i privredni rast, kao i omogućavanje povoljnijih uslova privrednim subjektima kako bi mogli efikasnije da privređuju. U skladu sa tim, predviđeno je dalje fiskalno rasterećenje prihoda po osnovu rada smanjenjem stope doprinosa za obavezno socijalno osiguranje, uvođenjem novih olakšica po osnovu plaćanja doprinosa, kao i produženje važenja postojećih olakšica.
I Smanjenje stope doprinosa za penzijsko i invalidsko osiguranje
Usvojenim Zakonom predviđeno je smanjenje stope doprinosa za penzijsko i invalidsko osiguranje sa 25,5% na 25%, što znači, iz perspektive obračunavanja i plaćanja doprinosa po osnovu zarade, da je poslodavac oslobođen od plaćanja dela doprinosa koji se obračunava i plaća na teret poslodavca (na teret zarade) u visini od 0,5%, tako da se doprinos na teret poslodavca plaća po stopi od 11%, dok je nekadašnja stopa 11,5%. S jedne strane, na taj način se obezbeđuje manje fiskalno opterećenje prihoda koje fizička lica ostvare po osnovu rada, dok sa druge strane, na taj način se obezbeđuje i smanjenje troškova poslovanja za poslodavce.
II Produženje perioda primene postojećih olakšica za zapošljavanje novih lica
Produženje perioda primene postojećih olakšica za zapošljavanje novih lica, ogleda se u vidu prava na povraćaj dela plaćenih doprinosa za obavezno socijalno osiguranje (u rasponu od 65% do 75%) po osnovu zarade novozaposlenog lica. Period primene postojećih olakšica se produžava sa 31. decembra 2021. godine na 31. decembar 2022. godine.
Takođe, produžen je period važenja olakšice za poslodavce koji zasnuju radni odnos sa kvalifikovanim novozaposlenim licem koja se sastoji u oslobođenju od obaveze plaćanja doprinosa za obavezno penzijsko i invalidsko osiguranje po osnovu zarade kvalifikovanog novozaposlenog lica, na način da se propisuju dodatni uslovi za nastavak ostvarivanja prava na poresko oslobođenje po osnovu zarade kvalifikovanog novozaposlenog lica do 2025. godine.
Produženjem perioda primene postojećih olakšica, očekuje se da će se uvećati broj poslodavaca koji će koristiti naveden olakšice i na taj način se obezbediti veći procenat zapošljavanja nezaposlenih lica, s jedne strane, i smanjenjem stope doprinosa će se postići manje fiskalno opterećenje i manji troškovi poslovanja za poslodavce koji zaposle nova lica. Usvojenim izmenama i dopunama Zakona postiže se i kontinuitet u korišćenju olakšica, što je naročito važno za poslodavce u planiranju troškova poslovanja.
III Uvođenje novih olakšica na zapošljavanje određenih kategorija lica
Sa ciljem povećanja zapošljavanja nezaposlenih lica, uvedene su olakšice po osnovu doprinosa za obavezno penzijsko i invalidsko osiguranje, za poslodavca koji zasniva radni odnos sa novim licem i za poslodavce – pravna lica koja u okviru svoje delatnosti obavljalju istraživanje i razvoj. Konkretno, uvedena je nova olakšica za poslodavce koji zaposle novozaposlena lica, tako što se oslobađaju obaveze plaćanja 100% doprinosa za obavezno penzijsko i invalidsko osiguranje po osnovu zarade novozaposlenog lica, za zaradu isplaćenu zaključno sa 31. Decembrom 2024. godine.
Dalje, uvedene su olakšice za poslodavce – pravna lica koja u okviru svoje delatnosti na teritoriji Republike Srbije obavljalju istraživanje i razvoj u vidu oslobođenja od obaveze plaćanja 100% doprinosa za obavezno penzijsko i invalidsko osiguranje za zaradu lica koja su neposredno angažovana na poslovima istraživanja i razvoja, srazmerno vremenu koje takva lica provedu na poslovima istraživanja i razvoja u odnosu na puno radno vreme.
Ako imate bilo kakva pitanja u vezi sa ovom temom, budite slobodni da kontaktirate advokata Anu Popović: ana.popovic@zslaw.rs, advokata Danku Draško: danka.drasko@zslaw.rs, advokata Jovanu Jovanović: jovana.jovanovic@zslaw.rs, advokata Teodoru Budanović: teodora.budanovic@zslaw.rs, ili Vašu redovnu kontakt osobu u advokatskoj kancelariji Živković Samardžić.