Supervising the Calculation and Payments of Compulsory Social Security Contributions for Employment-Related Income

Večina sistemov socialne varnosti v svetu se danes sooča s problematiko zadostnega financiranja. Ob neugodnih demografskih kazalcih in slabi državni ureditvi so najbolj na udaru pokojninski sistemi, kar še posebej velja za sisteme dokladnega financiranja, značilne za države centralne Evrope in tudi Slovenijo. Nezadostnost financiranja zgolj s prispevki iz obveznih zavarovanj na osnovi solidarnosti in vzajemnosti vodi k iskanju novih rešitev. Ob nujnem reformiranju socialnih, predvsem pokojninskih sistemov, se pojavi tudi vprašanje glede zadostne učinkovitosti nadzora nad obračunavanjem in plačevanjem obveznih prispevkov za socialno varnost. Po učinkovitosti je naš sistem nadzora in pobiranja obveznih prispevkov primerljiv s sistemi v svetu. Tudi tuji sistemi se ukvarjajo s podobnimi problemi kot mi. V osnovi lahko opredelimo dva osnovna modela pobiranja obveznih prispevkov za socialno varnost. Po enem nadzorno funkcijo in funkcijo pobiranja prispevkov opravlja finančna ali davčna uprava, pri drugem modelu pa je nadzor in pobiranje prepuščen socialnim zavodom ali posebni socialni agenciji. Slednji sistemi so trenutno prevladujoči, vendar gre trend v smeri pobiranja in nadzora socialnih prispevkov s strani centralnih davčnih uprav. Države so vzpostavile nadzore preko svojih organov z različnimi pristojnostmi in vlogo v sistemu nadzora. V Sloveniji so se državni organi pristojni za nadzor pobiranja obveznih socialnih prispevkov oblikovali z razvojem pravne ureditve države po osamosvojitvi. Vstop Slovenije v EU je glede nadzora prinesel nove dimenzije. Prilagajanje zahtevam po prostem pretoku blaga, storitev, dela in kapitala, je povzročilo na nekaterih področjih manjšo učinkovitost organov nadzora, saj prost finančni pretok omogoča tudi večje možnosti izogibanja plačevanju davkov in prispevkov. Finančni tokovi so se globalizirali, temu so zelo počasi sledile tudi države s svojimi nadzornimi organi. Bistveni premiki bodo še potrebni, tako na nacionalni, predvsem pa na globalni ravni z ureditvijo ustreznih pretokov informacij med bančnimi institucijami ter organi nadzora posameznih držav. V Sloveniji je nosilec nadzora Finančna uprava Republike Slovenije. Pokojninski in zdravstveni zavod nimata večjih pristojnosti glede nadzora in pobiranja obveznih prispevkov. V magistrski nalogi so podrobneje opredeljeni postopki nadzora po davčni zakonodaji in najpogostejše oblike nepravilnosti, ki se v praksi ugotavljajo v nadzoru. Pri tem so predmet proučevanja predvsem obvezni prispevki za socialno varnost od dohodkov iz delovnega razmerja, saj slednji predstavljajo glavnino vseh pobranih obveznih prispevkov za socialno varnost pri nas. V tem kontekst so predstavljene zakonske določbe s področja davčnega prava, delovnega prava in prava socialne varnosti. Za učinkovitejši nadzor bi veljalo razmisliti o možnostih sprememb nekaterih zakonskih določb, ter izboljšati delovanje davčnega nadzora in inšpekcijskih služb. Slabo je še vedno urejeno področje pravnega varstva delavcev in odgovornosti delodajalcev, ki ne plačujejo obveznih prispevkov. Več pozornosti mora država nameniti tudi področju ozaveščanja davčnih zavezancev o pomenu plačevanja davkov in prispevkov, ter dvigu davčne kulture.Nowadays, most social security systems in the world are faced with the problem of ensuring sufficient funding. Due to unfavourable demographic indicators and poor state organisation, the pension systems are under attack, which is especially true for the pay­as­you­go pension systems which as typical of Central European states, including Slovenia. Insufficient financing with compulsory social security contributions based on solidarity and mutuality requires seeking new solutions. In addition to urgent need to reform the social and pension system, there is also the issue of sufficiently efficient supervising of the calculation and payments of compulsory social security contributions. As regards efficiency, our supervisory system for collection of compulsory social security contributions is comparable to the system used around the world. Foreign systems are facing the same problems as our system. In general, we can define two basic models for collecting compulsory social security contributions. According to the first model, the supervisory function and the collection of contributions are carried out by the financial or tax administrations. With the second model, supervision and collection of compulsory social security contributions are left to social security institutions or a special social security agency. The latter systems are currently dominant, but the trends show that in certain countries supervision and collection of compulsory social security contributions are also carried out by central tax administrations. States have established supervision through their bodies with different competences and roles in the supervisory system. In Slovenia, the state bodies competent for supervision and collection of compulsory social security contributions were set up after the legal arrangement was implemented following independence. When Slovenia entered the EU, things changed as regards supervision. Adapting to the requirements for free flow of goods, services, work and capital has reduced the efficiency of state supervisory authorities in certain fields, since free financial flow enables greater possibilities for avoidance of paying taxes and contributions. Financial flows have become global, but the states have followed them very slowly with their supervisory bodies. Some key changes are still needed on the national, but especially on the global level to arrange an appropriate exchange of information between the banks and supervisory bodies of individual states. In Slovenia, the supervisory body is the Financial Administration of the Republic of Slovenia. The pension and health institutions do not have significant competences as regards supervision and collection of compulsory social security contributions. In the master\u27s thesis, I define in greater detail the supervisory procedures in accordance with the tax legislation, as well as the most frequent forms of errors which have been established by supervisors in practice. I focus especially on the compulsory social security contributions for employment­related income, because it represents the majority of all collected compulsory social security contributions in Slovenia. In this context, I present legislative provisions from the field of tax law, labour law and social security law. For more efficient supervision, it would be worth considering the possibility of changing certain legislative provisions and improving the operation of tax supervision and inspection services. The field of legal protection of workers and liabilities of employers which do not pay compulsory social security contributions have yet to be properly arranged. The state should also pay more attention to informing taxable persons on the importance of paying taxes and contributions, as well as to improving tax culture