Data linking key
REGOS links the data on the amounts of calculated contributions from pillars I and II contained in the JOPPD Forms with the corresponding pension insurance contribution payments.
The key to linking data is:
- OIB of the contributor
- Type of contribution
- Report designation
The specified data has to be the identical on the payment orders for pension insurance contributions and on the JOPPD Form.
If the data on the JOPPD Form and on the payment order is identical, and the payment amount is the same as the debit on the JOPPD Form, the JOPPD Form will be fully linked to the payment and the contribution funds will be distributed among the insured persons and, for the pillar II insurance, forwarded to the compulsory pension fund of which the insured person is a member and recorded on their personal account.
If the contribution payment for a certain type of income is greater than the debit on the JOPPD Form, the JOPPD Form will be fully linked and the total amount of contributions will be distributed to the insured persons, while the excess will be shown to the contributor as an unlinked payment.
Unlinked JOPPD forms
If there is no payment for the JOPPD Form for a certain type of contribution, the JOPPD Form is recorded as unlinked. Insured persons will not have recorded pension insurance contribution payments for such JOPPD Form.
If the contribution payment for a certain type of income is less than the debit on the JOPPD Form, the JOPPD Form will be partially linked and a proportional portion of the contribution will be distributed to the insured persons, while the contributor will be shown the amount of the contribution that remained unlinked.
Unlinked contribution payments for the pillars I and II
Contribution payments for pillars I and II that could not be linked to the JOPPD Form are recorded as unlinked.
Reasons for unlinked payments:
- the correct JOPPD Form was not submitted for the payment of contributions,
- the payment of contributions is incorrect (it does not comply with the Instruction on the Method of Paying Budget Revenues, Mandatory Contributions and Revenues for Financing Other Public Needs,
- According to that Form, the payment is greater than the debt,
- The payment relates to the charged default interest. For default interest on contribution accounts for the pillar II, the JOPPD Form is submitted so that the interest can be distributed to the insured persons on their personal accounts, and for interest on the accounts of the pillar I a request must be submitted through the SNU application.
Data on the figures of the unlinked JOPPD Forms as well as unlinked payments are submitted daily to the Tax Administration, which makes them available to contributors for further processing through the ePorezna (SNU) system.
The SNU application is used to make requests for resolving unlinked payments of public charges related to the JOPPD Form.
Unlinked payments related to the JOPPD Form have to be resolved exclusively through the SNU, i.e. requests in paper form are not allowed. The application can be accessed through the e-Porezna system.
Given that certain pension insurance rights are realized on the basis of paid pension insurance contributions, it is extremely important that the contributors resolve unlinked contribution payments for pension insurance.
Resolving unlinked payments related to the JOPPD Form
Steps in resolving unlinked payments related to the JOPPD Form:
1. Check whether all JOPPD Forms have been submitted
2. If there are unlinked JOPPD Forms and unlinked payments for a certain type of income, you have to submit a request for the correction of the report designation through the SNU – type of activity 1
3. If there is recorded interest charged on the account sheet for income contribution types of pillar II, you need to check whether the JOPPD Forms for charged interest have been submitted
4. If there is recorded interest charged on the account sheet for income contribution types of pillar I, it is necessary to check whether all requests for closing the charged interest have been submitted through the SNU application (type of activity 5)
5. Check the balance of contributions of pillars I and II for each individual type of income and submit a request for reclassification to other types of income if there is a debt on them, or submit a request for the recovery of funds. Requests for reclassification or recovery of funds have to be submitted through the SNU application
A movie and instruction on submitting a request have been prepared so that the contributors may familiarize themselves with the use of the application.
Resolving unlinked payments for types of income that are not related to the JOPPD Form:
For types of income that are not related to the JOPPD Form, requests for recovery of funds or reclassification are submitted through the Reclassification application in the ePorezna system. Submission of the request depends on the balance of the account sheet at the Tax Administration.