Recovery of Unpaid Contributions for the Employment of Persons with Disabilities
The Fund, in accordance with the provisions of the Vocational Rehabilitation and Employment of Persons with Disabilities Act (hereinafter referred to as ZZRZI), monitors the fulfilment of obligations by entities subject to the quota system for the employment of persons with disabilities. The first paragraph of Article 6 of the ZZRZI provides that, in the process of exercising rights under this Act, the provisions of the Act regulating general administrative procedure shall apply. Furthermore, the second paragraph of the same article stipulates that the provisions of the Act governing tax procedure apply to the calculation and payment of obligations under this Act.
Pursuant to Article 5 of the Decree and taking into account the provisions of the ZZRZI, the obligated entity may fulfil its quota obligation by employing the prescribed number of persons with disabilities, by entering into and duly executing a contract for business cooperation with a disability company or employment centre under the conditions set out in Article 64 of the ZZRZI, or by paying a contribution to the Fund to promote the employment of persons with disabilities. This payment shall be made to the transaction account: SI56 01100-6000042024, reference: taxpayer identification number of the obligated entity.
In accordance with Article 65 of the ZZRZI and Article 7 of the Decree, an employer who does not meet the quota through the employment of persons with disabilities or through substitute fulfilment is required to calculate and pay a monthly contribution to the Fund, by the last day of the month for the previous month. The amount shall be 70% of the applicable minimum wage published in the Official Gazette of the Republic of Slovenia for each person with a disability that should have been employed to meet the required quota.
An obligated entity that fails to fulfil its obligation on time is, pursuant to the provisions of the ZZRZI and the Decree, considered to be in default from the first day following the expiry of the due date until payment. The Fund calculates late payment interest at a daily rate of 0.0247%, in accordance with Article 96 of the Tax Procedure Act (ZDavP-2).
If an employer has outstanding liabilities to the Fund and submits an application for an incentive, the Fund offsets claims and obligations in accordance with the provisions of the Act governing tax procedure.
If the obligated entity does not pay the contribution within the deadline (i.e. by the last day of the month for the previous month), the Fund issues a payment reminder for the unpaid contribution. There is no appeal possible against this reminder; however, the obligated entity may verify and reconcile the status in writing or by phone in case of actual discrepancies in the quota calculation or contribution payment.
If the Fund does not receive payment even after the reminder, it issues a decision on the obligation to pay the contribution, in accordance with Article 65 of the ZZRZI. This decision constitutes an enforcement title and the basis for the enforcement of the contribution. The Fund forwards the decision to the Financial Administration of the Republic of Slovenia (FURS) for enforcement. The enforcement procedure is initiated and conducted in accordance with the provisions of the Act governing tax procedure.
The ZZRZI does not contain provisions regarding deferral, payment in instalments, write-off, or partial write-off of debt arising from unpaid contributions under Article 65. The Fund is not authorised to decide on such requests, and therefore, it has no legal basis to consider them.
INSOLVENCY PROCEEDINGS AND DEREGISTRATION OF ENTITIES (OBLIGATED PARTIES)
In addition to the recovery of unpaid contributions under the quota, the Fund also monitors proceedings and takes measures in accordance with applicable legislation, namely the ZZRZI, the Financial Operations, Insolvency Proceedings, and Compulsory Dissolution Act (ZFPPIPP), and the Companies Act (ZGD-1).
In the event of the initiation of insolvency proceedings, compulsory termination (compulsory liquidation and deletion from the court register), or regular liquidation of a debtor due to unpaid contributions, unfulfilled substitute fulfilments, or unduly received incentives, the Fund registers claims in these proceedings and monitors them until conclusion. In case of a dispute over claims, the Fund files an objection or a lawsuit against the list of examined claims. Any potential payments of claims during the insolvency process are regularly monitored.
If deregistration proceedings from the court register are initiated, the Fund objects to such a decision to prevent the deregistration of the legal entity. If the deregistration concerns a sole proprietor, recovery continues against the natural person. In the case of deregistration due to merger with another entity, the claim is transferred to the successor, who is then requested to settle the obligation.
RECOVERY OF UNDULY RECEIVED INCENTIVES
An obligated entity that receives any form of incentive unduly is required to return it.
If the Fund determines that an incentive was unduly paid and granted by a decision, it proceeds in accordance with Article 260 of the General Administrative Procedure Act. This article states that a procedure concluded by a decision against which there is no regular legal remedy (i.e. a final administrative decision) may be reopened. Along with the decision to reopen the procedure, the Fund invites the obligated entity to return the unduly received incentive. Subsequently, it issues a decision establishing the undue nature of the payment and ordering the recipient to repay the received incentive along with statutory interest, in accordance with the tax procedure legislation, from the date of receipt until repayment.
If the employer fails to return the debt, the decision serves as an enforceable title, on the basis of which the Financial Administration (FURS) initiates and conducts the tax enforcement procedure.
