Examples of using Contribution base in English and their translations into Serbian
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Article 32 Contribution base for the employers for the employee on unpaid leave shall be a salary that employee should received at work.
Article 52 If the salary is paid in portion, and the first portion of the salary is the less than the minimum monthly contribution base, the employer shall be obliged when disburse first half of salary to calculate andpay contributions on the minimum monthly contribution base.
Article 16 Contribution base for persons performing temporary and occasionally work as well as for employers shall be contracted fee on that ground.
(2) If the contributions base prescribed by this law is less than the minimum monthly contribution base, the calculation andpayment of contributions shall be performed on the minimum monthly contribution base, if it is not otherwise specified by this law.
(2) Contribution base in paragraph 1of this Article shall not be less than twice of the minimum monthly contribution base from Article 37 of this law.
(3) Notwithstanding to paragraphs 1and 2 of this article, contribution base for the founders and members of the company employed by companies whose founders and members are, shall be the salary in accordance with Article 13 of this law.
Contribution base for persons who achieved contracted fee shall be taxable income of the contractual fee in accordance with the law governing personal income tax.
The subsidy may be recognized, by means of an interim resolution of the INSS,with the last contribution base recorded in the corporate databases of the system, as long as the contribution base derived from common contingencies of the month prior to the beginning of the month is not included in said bases. .
(2) the Contribution base for employees and employers in paragraph 1 of this Article shall not be reduced by the amount of 5,000[1] dinars in Article 15a, paragraph 2 of the Law on Personal Income Tax.
The lowest monthly contribution base Article 36(1) Monthly contribution base shall not be less than the minimum monthly contribution base. .
Article 19 Contribution base for insured persons who receive earning compensation based on a temporary inability to work from the funds of the mandatory health insurance, in accordance with the law, as well as the payers of the earning compensation shall be the amount of earning compensation.
As the minimum prescribed social contribution base cannot be waived, in case the entrepreneurs do not make or pay out profits, they still have an obligation to pay social contributions. .
Article 21 The Contribution base for insured persons who receive financial compensation from the funds of organization responsible for employment, in accordance with the law, shall be the amount of financial compensation.
(2) Estimated annual maximum contribution base under paragraph 1 of this article shall be five times the annual revenue generated per employee, paid in the previous year plus estimated earnings growth in the current year.
The Maximum annual contribution base Article 43(1) The maximum annual contribution base shall be five times the average annual salary paid in the year for which the contributions are calculated and paid.
Article 34 Contribution base for foreign citizens during their education or professional training in the Republic shall be the average monthly salary in the Republic paid per employee in the fourth quarter of the previous year.
Article 29 Contribution base for the persons involved in mandatory social security insurance shall be basis as are prescribed by the Act of organization for Social Security insurance, approved by the Government of the Republic of Serbia.
Article 20 Contribution base for payers of pension and benefits based on disability from the funds of the organization of mandatory pension and disability insurance, in accordance with the law, shall be the amount of pension or compensation.
Article 30 Contribution base for domicile citizens employed abroad shall be the average monthly salary in the Republic paid in the fourth quarter of previous year, according to published data of the authority responsible for the statistics.
The maximum monthly contribution base Article 41(1) If prescribed contribution base is above the maximum monthly contribution base, the calculation andpayment of contributions shall be performed to the highest monthly contribution base.
Article 17 Contribution base for the elected, nominated and appointed officials who, in addition to earnings with the employer where are employed, achieve differences in salary or wage while performing public functions, as well as for payers shall be that difference in wage or salary.
Article 18 Contribution base for insured persons who receive earning compensation during maternity leave, absence from work for childcare and leave for special childcare in accordance with the law governing financial support for families with children, as well as for the payers of the earning compensation shall be the amount of earning compensation.
The maximum monthly contribution base shall be five times the average monthly salary paid per employee in the Republic according to the latest published data of authorities responsible for the statistics, and shall be applied to the first day of the following month after the publication of data on average monthly salary paid per employee in the Republic.
Article 33 Contribution base for employers to foreign nationals employed by domicile employer in the territory of the Republic under special agreement on the exchange of experts and agreements on international technical cooperation shall be the average monthly salary in the Republic paid in the fourth quarter of previous year, according to published data of the authority responsible for the statistics.
If the paid salary is lower than the lowest monthly contributions base, the contributions are paid using the lowest monthly contributions base. .
The lowest monthly contributions base is 40% of average monthly salary in the Republic of Serbia paid during the previous quarter for which data has been declared by the authorized statistics office of Serbia, and its application starts on the first day of the month following the declaration.
An insurant who pays pension and disability insurance contributions independently is entitled to arefund of overpaid contributions, provided that the payment base exceeded the highest annual contributions base.
Pension and disability insurance contributions are paid based on paid employee salary with taxes and contributions(gross salary), and the salary must not be lower than the lowest orhigher than the highest monthly contributions base.
The highest monthly contributions base is five times the average monthly salary paid per employee in the Republic of Serbia according to the most recent data declared by the authorized statistics office of Serbia, and its application starts on the first day of the month following the average monthly salary data declaration.
The highest annual contributions base is five times the average annual salary in the Republic of Serbia, paid during the year for which contributions are calculated and paid, and it is declared by the Minister of financial affairs. Overpayment return An insurant who pays pension and disability insurance contributions independently is entitled to a refund of overpaid contributions, provided that the payment base exceeded the highest annual contributions base. .