Neplačevanje prispevkov s strani delodajalca - prekršek ali kaznivo dejanje? : diplomsko delo visokošolskega strokovnega študija Varnost in policijsko delo

Prispevki za socialno varnost so sredstva, ki jih morajo delodajalci in delojemalci plačevati mesečno. Ti prispevki se plačujejo v odstotkih od bruto plače. Plačujejo se do petnajstega v mesecu za pretekli mesec. Gospodarska kriza je dobro prispevala k temu, da veliko gospodarskih družb ni plačevalo prispevkov za socialno varnost svojim delavcem. Za vsakogar je pomembno, da se zaveda svojih pravic, ki mu v delovnem razmerju pripadajo. Ena izmed teh pravic so tudi pravice, ki jih pridobi zavarovanec s plačevanjem prispevkov. To so pravice iz socialne varnosti, zato smo jih v svojem diplomskem delu podrobneje pregledali. Pogledali smo si, kdo vse mora te prispevke plačevati ter kateri so tisti prispevki za socialno varnost, ki jih mora poravnati delodajalec. V diplomskem delu smo si pogledali, kako je bilo plačevanje prispevkov urejeno v času, ko je plačila urejala Služba družbenega knjigovodstva, saj so bili v tem času prispevki poravnani, ker delodajalci niso mogli privoščiti, da jih ne bi plačevali. Plačevanje prispevkov je definirano v več zakonih, le v Kazenskem zakoniku je opredeljeno kot kaznivo dejanje. V ostalih zakonih je definirano zgolj kot prekršek. Edina težava, ki se kaže, je ta, da je kaznivo dejanje neplačevanja prispevkov v praksi težko dokazati. Izpolnjeni morajo biti točno določeni pogoji, ki veljajo za kaznivo dejanje, zato se tudi pogosto dogaja, da to dejanje ni diskriminirano kot kaznivo dejanje.Social security contributions are funds that employers and employees have to pay on a monthly basis. These contributions are paid as a percentage of gross salary by the 15th of the month for the previous month. Economic crisis has significantly contributed to the fact that many companies have not been paying the contributions on behalf of their employees. It is important for everybody to be aware of the rights they are entitled to in an employment relationship. An example of these rights is also the rights the insured person obtains by paying the contributions. They are called social security rightsthey are taken under close examination in this diploma. We take a look at who has to pay these contributions and which are the social security contributions that the employer has to pay. In this diploma, we examine how the payment of the contributions was regulated when the payments were under the control of the Public Accounting Service (SDK). Namely, the contributions in those days were paid in full and the employers could not afford not to pay them. The payment of the contributions is defined in several statutes. Only the Penal Code defines it as a criminal offencein the other statutes, it is only a misdemeanour. The only problem is that the crime of not paying the contributions is difficult to prove in practice. Specific conditions have to be met and that is why it is common for a certain act not to be sanctioned