The accounts to which budget revenues, mandatory contributions and revenues for financing other public needs are paid, the method of payment, user reporting, and the method of returning erroneously paid or overpaid revenue are prescribed by the Instruction on the Method of Paying Budget Revenues, Mandatory Contributions and Revenues for Financing Other Public Needs.
Payment of contributions for pillar II
Persons liable to pay contributions for pension insurance based on individual capitalized savings shall pay contributions to the account:
Račun | Naziv računa |
---|---|
HR7610010051700036001 | Contribution for old-age pension insurance based on individual capitalized savings |
Payment of contribution for pillar II on the basis of the JOPPD Form
Contribution for the pillar II insurance on the basis of the JOPPD Form is paid FOR the following types of income:
2283 | Contribution for pension insurance based on individual capitalized savings on the basis of employment |
2291 | Contribution for pension insurance based on individual capitalized savings on the basis of other income |
2305 | Contribution for pension insurance based on individual capitalized savings on the basis of the obligation according to the entrepreneurial wage |
2313 | Contribution for pension insurance based on individual capitalized savings - for insured persons for whom the contribution is paid according to special regulations |
2321 | Contribution for pension insurance based on individual capitalized savings for the insurance period which is calculated with increased duration |
2330 | Contribution for pension insurance based on individual capitalized savings on the basis of self-employment for persons who are obliged to calculate contributions for themselves |
Those liable to pay contributions for pillar II on the basis of the JOPPD Form shall fill out payment orders in the following manner: in the “model” field enter the model number “HR68”. As the first piece of information in the “reference number” field, enter the numerical code of the type of income, then the OIB assigned by the Ministry of Finance - Tax Administration as the second piece of information and, as the third piece of information, enter the report designation for the JOPPD according to which the payment is made (5 digits).
Payment of contribution for pillar II for independent persons liable to pay contributions
2046 | Contribution for pension insurance based on individual capitalized savings - for insured persons on the bases for which the contribution obligation is determined by the decision of the Tax Administration, according to the prescribed monthly basis |
2224 | Contribution for pension insurance based on individual capitalized savings - for those contributors on the basis of performing other activities, on an annual basis |
2259 | Contribution for pension insurance based on individual capitalized savings - obligations in installments on the basis of the Maritime Code |
2267 | Contribution for pension insurance based on individual capitalized savings for insured persons under extended pension insurance for whom the obligation to contribute is determined by the decision of the Tax Administration, according to the prescribed monthly basis |
2275 | Additional contribution for old-age pension insurance based on individual capitalized savings - for insured persons whose pension insurance period is calculated with increased duration, and for whom the obligation to contribute is determined by the decision of the Tax Administration, according to the prescribed monthly basis |
2348 | Contribution for pension insurance based on individual capitalized savings - seafarers - ship crew members in international navigation (advance payments) |
2356 | Contribution for pension insurance based on individual capitalized savings for an insurance period with increased duration - seafarers - ship crew members in international navigation (advance payments) |
2364 | Contribution for pension insurance based on individual capitalized savings - seafarers - ship crew members in international navigation (final calculation based on the decision of the Tax Administration) |
2372 | Contribution for pension insurance based on individual capitalized savings for an insurance period with increased duration - seafarers - ship crew members in international navigation (final calculation based on the decision of the Tax Administration) |
2380 | Contribution for pension insurance based on individual capitalized savings - annual variation of the contribution obligation to the member of the board, the executive director of the company, the liquidator and the manager of the cooperative |
Independent persons liable to pay contributions for pillar II shall fill out payment orders in the following way: enter the model number “HR68” in the “model” field. As the first piece of information in the “reference number” field, enter the appropriate numerical code of the type of income, then the OIB assigned by the Ministry of Finance - Tax Administration as the second piece of information, and the third piece of information can but does not have to be filled out.
Payment of contribution for pillar II on the basis of the RS/R-Sm Form
Contribution for pension insurance based on individual capitalized savings on the basis of the R-S/R-Sm Form is paid for the following types of income:
2003 | Contribution for pension insurance based on individual capitalized savings - for insured persons based on work, for the employer who is a legal person |
2011 | Contribution for pension insurance based on individual capitalized savings - for insured persons based on work, for the employer who is a natural person |
2020 | Additional contribution for pension insurance based on individual capitalized savings - for insured persons whose pension insurance period is calculated with increased duration |
2194 | Contribution for pension insurance based on individual capitalized savings - for contributors based on receipts from which other income is determined |
2232 | Contribution for pension insurance based on individual capitalized savings - for insured persons for whom the contribution is paid according to special regulations |
2216 | Contribution for pension insurance based on individual capitalized savings - for insured persons based on performing activities as self-employed persons from which they establish the profit (on the entrepreneurial wage) |
2240 | Contribution for pension insurance based on individual capitalized savings - collected according to a judicial ruling in enforcement proceedings |
Persons liable to pay contributions for pillar II on the basis of the R-S/RSm Form shall fill out payment orders in the following way: enter the model number “HR68” in the “model” field. As the first piece of information in the “reference number” field, enter the appropriate numerical code of the type of income, then the OIB assigned by the Ministry of Finance - Tax Administration as the second piece of information, and, as the third piece of information, enter the R-S/RSm form identifier (4 digits without a control number).
Payment of contributions for pillar I
Persons liable to pay contributions for pension insurance on the basis of generational solidarity shall pay the contribution to the single account of the state budget of the Republic of Croatia HR1210010051863000160.
Contribution for pillar I of pension insurance on the basis of the JOPPD Form is paid for the following types of income:
8168 | Contribution for pension insurance based on generational solidarity on the basis of employment |
8176 | Contribution for pension insurance based on generational solidarity on the basis of other income |
8184 | Contribution for pension insurance based on generational solidarity on the basis of obligation according to the entrepreneurial wage |
8192 | Contribution for pension insurance based on generational solidarity for the insurance period which is calculated with increased duration |
8206 | Contribution for pension insurance based on generational solidarity for persons insured in certain circumstances |
8222 | Contribution for pension insurance based on generational solidarity for insured persons for whom the contribution is paid according to special regulations |
8230 | Contribution for pension insurance on the basis of generational solidarity on the basis of self-employment for persons who are obliged to calculate contributions for themselves |
8397 | Special contribution for pension insurance based on generational solidarity - for pupils and students undergoing traineeship |
Those liable to pay contributions for pillar II on the basis of the JOPPD Form shall fill out payment orders in the following way: in the “model” field enter the model number “HR68”. As the first piece of information in the “reference number” field, enter the numerical code of the type of income, then the OIB assigned by the Ministry of Finance - Tax Administration as the second piece of information and, as the third piece of information, enter the report designation for the JOPPD according to which the payment is made (5 digits).