LNF03-2014-Changes in reporting to the CPIF | KPMG | HR

LNF03-2014-Changes in reporting to the CPIF

LNF03-2014-Changes in reporting to the CPIF

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LNF03-2014

On 1 January 2014, the new Law on Pension Insurance (Official Gazette No. 159/13) and the new By-law on the Croatian Pension Insurance Fund Registry (Official Gazette No. 159/13) became effective, resulting in some important changes for the employers in the registration procedures and deadlines for reporting to the Croatian Pension Insurance Fund (HZMO).

Employers must deliver to the HZMO information on commencement, changes and termination of employees within 24 hours of the same taking place (Forms M-1P; M-2P; M-3P).

Employers must also deliver to the HZMO information on commencement, changes and termination of their business activities within 24 hours of the same taking place (Forms M-11P; M12P; M-13P).

The legislation prescribes fines of between HRK 5,000 and HRK 50,000 for employers and fines of between HRK 1,000 and HRK 10,000 for responsible persons (directors) for a failure to timely report commencement, changes or termination of employment, or commencement, changes or termination of business activities.

Apart from having introduced new reporting deadlines, the new legislation has also changed the procedure/manner of reporting.

All employers that employ more than 3 employees must submit reports electronically, while employers that have 3 or less employees can either submit reports electronically or by delivering applications in person.

The transitional period of 3 months during which employers are required to implement appropriate systems for electronic reporting expires on 31 March 2014 after which date the employers with more than 3 employees must submit reports electronically.

For further information, please contact Marinela Mostić via telephone number +385 (0)1 5390 160 or via e-mail mmostic@kpmg.com or Hrvoje Pajtak via telephone number +385(0)1 5390 062 or via e-mail hpajtak@kpmg.com.

 

 

Promjene rokova i načina prijave podataka Hrvatskom zavodu za mirovinsko osiguranje

Približavanje roka!

Dana 1. siječnja 2014. godine stupili su na snagu novi Zakon o mirovinskom osiguranju (Narodne novine br. 157/13) („Zakon“) i novi Pravilnik o vođenju matične evidencije Hrvatskog zavoda za mirovinsko osiguranje (Narodne novine br. 159/13) kojima je poslodavcima promijenjen rok i način za dostavu podataka Hrvatskom zavodu za mirovinsko osiguranje (HZMO).

Zakonom je propisano da je poslodavac dužan u roku od 24 sata dostaviti HZMO-u podatke o početku, promjenama ili prestanku osiguranja radnika (Obrasci M-1P; M-2P; M-3P).

Poslodavac je također dužan u roku od 24 sata dostaviti HZMO-u podatke o početku, promjenama ili prestanku svog poslovanja (Obrasci M-11P; M12P; M-13P).

Zakon je propisao da će se novčanom kaznom u svoti od 5.000 do 50.000 kn kazniti za prekršaj poslodavac, a odgovorna osoba novčanom kaznom u svoti od 1.000 do 10.000 kn ako ne prijavi ili odjavi osiguranje ili promjenu tijekom osiguranja radnika ili to učini nakon isteka roka, te ako ne prijavi početak ili prestanak poslovanja ili promjene u poslovanju ili to učini nakon isteka roka.

Osim roka, promijenjena je i procedura/način na koji se vrši dostava podataka HZMO-u.

Poslodavci koji zapošljavaju više od 3 radnika moraju dostavljati podatke isključivo elektroničkim putem, dok poslodavci s 3 i manje radnika i nadalje mogu birati između dostave podataka elektroničkim putem ili, kao i do sada, osobnim podnošenjem papirnatih prijava na šalterima.

Ovime bismo Vas željeli podsjetiti da prijelazni period od 3 mjeseca za registraciju poslodavaca za dostavljanje podataka HZMO-u elektroničkim putem ističe 31. ožujka 2014. godine, nakon čega poslodavci s više od 3 radnika podatke moraju dostavljati isključivo elektronskim putem.

Za ostale informacije, molimo da kontaktirate Marinelu Mostić na broj telefona +385 (0)1 5390 160 ili na e-mail mmostic@kpmg.com ili Hrvoja Pajtaka na broj telefona +385(0)1 5390 062 ili na e-mail hpajtak@kpmg.com.

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