INSURED PERSONS
1. When and within what period can I join a compulsory pension fund?
You can choose your compulsory pension fund within one month of acquiring the status of an insured person, provided you are under 40 years of age.
2. What if I missed the one-month deadline for the selection of a compulsory pension fund?
If you do not select your compulsory pension fund within the prescribed period of one month, REGOS will assign you ex officio to one of the existing category A compulsory pension funds.
3. Where can I select a compulsory pension fund?
You can select a compulsory pension fund:
- by using the REGOS electronic service “Compulsory pension fund (registration/change)” in the e-Citizens system with the use of an electronic identity card (e-ID) with an activated signing certificate
- at the counter of the Pension Information Centers in Zagreb, Split, Rijeka and Osijek
- in any FINA branch office at the counter where REGOS operations are carried out.
4. Why did REGOS assign me to a compulsory pension fund if I am not employed?
The official allocation to the compulsory pension fund REGOS is carried out not only for newly employed persons, but also for persons who have earned other income on which the compulsory contribution for pension insurance is calculated and paid (e.g. you have participated in electoral committees, but you have not yet been employed and you are younger than 40).
5. When can I change the compulsory pension company?
A member of a compulsory pension fund can change the compulsory pension company at any time in the calendar year, provided that 15 days have passed since the previous change of the compulsory pension company.
6. When can I change the category of a compulsory pension fund?
A member of a compulsory pension fund can change the category of a compulsory pension fund once in a calendar year within the same pension company or switch to a compulsory pension fund managed by another pension company, with prescribed restrictions:
- A member of category A can select compulsory pension fund of categories B and C with no restrictions
- A member of category B can select compulsory pension fund of category A if they have 5 years or more left until retirement
- A member of category B can select compulsory pension fund of category C with no restrictions
- A member of category C can select compulsory pension fund of category A if they have 10 years or more left until retirement
- A member of category C can select compulsory pension fund of category B if they have 6 months or more left until retirement
The category of a compulsory pension fund and a compulsory pension company can be changed at the same time.
7. Where can I change a compulsory pension company and the category of a compulsory pension fund?
You can select a compulsory pension company and the category of a compulsory pension fund:
- by using the REGOS electronic service “Compulsory pension fund (registration/change)” in the e-Citizens system with the use of an electronic identity card (e-ID) with an activated signing certificate
- at the counter of the Pension Information Centers in Zagreb, Split, Rijeka and Osijek
- in any FINA branch office at the counter where REGOS operations are carried out
8. How can I extend my stay in category A of the compulsory pension fund?
A member of category A of the compulsory pension fund can remain in category A by submitting a request to remain in category A for up to five years until the right to an old-age pension is exercised. After that, REGOS will allocate them ex officio to category B compulsory pension fund.
If you failed to submit a request to remain in category A of the compulsory pension fund and REGOS allocated you to category B of the compulsory pension fund, you can return to category A if there are five years or more left until you are entitled to a pension.
9. How long can I be a member of the compulsory pension fund categories B and C?
You can be a member of the compulsory pension fund categories B and C until retirement.
10. Will I bear any costs for changing the compulsory pension company and/or the category of the compulsory pension fund?
No exit fee shall be charged when changing the category of a compulsory pension fund within the same compulsory pension company.
The fee for exiting a compulsory pension fund, if the pension company is changed at the same time, is calculated as a percentage of the amount of funds in the personal account:
- 0.8% in the first year of membership
- 0.4% in the second year of membership
- 0.2% in the third year of membership.
After three years of continuous membership in the same compulsory pension company, the member may change the company free of charge.
11. What is the difference between a compulsory pension fund and a compulsory pension company?
The compulsory pension fund is an asset without legal status and it collects money paid by its members who are also the fund owners. A pension fund can belong to category A, B or C.
A compulsory pension company for pension fund management performs the activity of establishing and managing a compulsory pension fund.
12. What does the number of units of account in my personal account represent?
Personal accounts are kept in units of account. Each unit of account represents a proportional share in the net value of the pension fund’s assets. The sum of the value of all units of account in the accounts of all fund members constitutes the total value of the fund’s assets.
Using the value of the unit of account on a certain day, you can easily calculate how much money you have in your account. Multiply the number of units of account in your personal account by the daily value of the unit of account in euros and you will get the amount you have in your account.
13. Can I have more than one personal account?
You can be a member of only one compulsory pension fund and have only one personal account opened in the compulsory pension fund.
14. Does my personal account close if I am no longer employed?
The personal account remains opened regardless of the change in the insured person’s status, i.e. regardless of whether the insured person is employed on a permanent basis or receives occasional income or has no income at all.
15. What amount of the pillar II contribution gets allocated from the salary onto the personal account?
Contributions for pension insurance amount to a total of 20%. For insured persons who are not members of pillar II, the rate is 20% for pillar I alone, and for insured persons who are members of pillar II, the rate for pillar I is 15%, and 5% for pillar II.
16. How can I monitor transactions and balance on my personal account?
You can check the transactions and balance on your personal account via the “My account-REGOS” service in the e-Citizens system, using the accepted credentials (e.g. e-Pass or mToken). You can request an e-Pass credential at any FINA branch office upon presenting your ID card and OIB (personal identification number).
17. Can I make additional payments to my personal account in the compulsory pension fund?
Pillar II contribution payments are tied to insurance and there is no possibility of making additional payments to your personal account in the compulsory pension fund. However, if you are able to set aside additional funds for your future pension, you can do so in pillar III of the pension insurance scheme, i.e. in voluntary pension funds.
18. Can funds from a personal account be given as a security?
Funds in the personal account of a member of a compulsory pension fund cannot be given as a security or transferred in favor of anyone else. Any such action is null and void.
19. Can a fund member or anyone else withdraw money from their personal account?
A fund member cannot withdraw funds from their personal account. Saved funds can only be used for the payment of pension and only when the right time comes, i.e. when the legal requirements are met.
If a member of a compulsory pension fund does not reach retirement and no family member meets the requirements for a family pension, the capitalized funds in the account of the deceased member of the compulsory pension fund become the subject of inheritance.
20. Can I decide for myself which pension I want to receive in the future?
As a future pensioner, you have the option to choose between having all funds from pillar II transferred to pillar I and retiring as if you had been saving funds only in pillar I all your life, or opting for a combined pension from pillars I and II.
21. What if I do not provide a statement on pension selection?
If an insured person does not provide a Statement on Pension Selection, the HZMO (Croatian Pension Insurance Institute) will not be able to make a final decision on the recognition of the right to old-age or anticipated old-age pension, and the pension will be paid according to the interim decision.
22. Where can I provide a statement on pension selection?
You can choose a pension:
- through the REGOS electronic service “Pension selection (pension only from the pillar I or pension from pillars I and II)” in the e-Citizens system with the use of an electronic identity card (e-ID) with an activated signing certificate
- at the counter of the Pension Information Centers in Zagreb, Split, Rijeka and Osijek
- in any FINA branch office at the counter where REGOS operations are carried out
23. What if I am not able to provide a statement on pension selection myself?
If you are not able to personally access the Pension Information Center or a FINA branch office, you can submit a personally signed Statement on Pension Selection certified by the competent authority (signature certification) to the following address: REGOS, Gajeva 5, 10 000 Zagreb. A statement on pension selection may also be given by a proxy based on your power of attorney certified by the competent authority. The power of attorney should be sent to the following address: REGOS, Gajeva 5, 10 000 Zagreb.
24. What happens to the funds in my personal account if I choose a pension from pillar I only?
If you choose a pension from pillar I only, it does not mean that money from pillar II is lost, but that the funds from the personal account are transferred to the state budget, and the pension is determined as if you had been paying contributions only to pillar I all your life.
25. When can I choose a pension insurance company that will pay me pension from pillar II?
In order to be able to choose a pension insurance company that will pay you pension from pillar II, you need to provide a statement on selection of a combined pension from pillars I and II and obtain a decision on recognition of the right to a basic old-age or anticipated old-age pension issued by the HMZO.
26. What if I do not choose a pension insurance company?
If a future pensioner does not choose a pension insurance company within 6 months of becoming eligible for a pension, REGOS will assign them to one of the existing pension insurance companies.
27. Where can I choose a pension insurance company that will pay me pension from pillar II?
You can choose a pension insurance company:
- through the REGOS electronic service “Pension Insurance Company (registration/change)” in the e-Citizens system
- at the counter of the Pension Information Centers in Zagreb, Split, Rijeka and Osijek
- in any FINA branch office at the counter where REGOS operations are carried out
28. What happens to the funds in my personal account if I choose a combined pension from both pillars?
If you choose a combined pension from both pillars, REGOS will close your personal account and transfer the total capitalized funds to the selected pension insurance company.
29. Who will pay my pension if I choose a combined pension from both pillars?
If you have chosen a combined pension from both pillars, the Croatian Pension Insurance Institute will pay you a pension from pillar I, and the selected pension insurance company will pay you a pension from pillar II.
30. Can I change the pension insurance company that will pay me a pillar II pension?
A future pensioner can change their choice and choose another pension insurance company without compensation within 15 days from the day of the first selection of the pension insurance company. Upon expiry of this period, the selection of the pension insurance company cannot be changed or revoked and is considered final.
31. Do I have to conclude a pension payment contract with a pension insurance company?
A future pension beneficiary has to conclude a contract with a pension insurance company.
In order to make a decision on the selection of a pension scheme, a pension insurance company is obliged to provide a future combined pension beneficiary with the rules of individual pension schemes, an overview of all possible pension payment options, informative pension calculations customized for the pension beneficiary, as well as related costs and other relevant information. In order to conclude a pension contract, it is necessary to submit an application and attach appropriate documentation.
32. What if I do not conclude a pension contract with a pension insurance company?
In the event that the future pensioner does not conclude a pension contract within 12 months of the transfer of funds to the pension insurance company, the pension insurance company will transfer the funds to the state budget while HZMO will determine and pay the pension as if the insured person had never been insured in pillar II.
33. When can I exercise the right to a lump-sum payment of funds from a personal account?
If your basic old-age/anticipated old-age pension from pillar I is higher than the lowest pension according to the Pension Insurance Act, you have the option of a partial lump-sum payment of up to 20% of the total amount of funds from your personal account. Information on whether you meet the stated requirement is shown on the Informative Pension Calculation. The partial lump-sum payment option is available only if you choose a pension from both pillars.
The partial lump-sum payment in the amount of up to 20% from pillar II must be agreed upon with the pension insurance company when concluding a pension contract, and shall be paid together with the first pension.
34. Can funds from a personal account be a subject of inheritance?
The total capitalized funds from a personal account represent the personal property of the member of the compulsory pension fund. If a member of the compulsory pension fund dies before exercising the right to a pension, and family members do not have the right to a family pension according to the Pension Insurance Act, the total capitalized funds in the account of the deceased member of the compulsory pension fund shall be a subject of inheritance according to the Inheritance Act.
35. How can I get a confirmation for the bank?
For the approval of current account debits, loans, etc. the bank also asks you to provide a document with data from the REGOS Register: JOPPD – Report on Receipts, Calculated and Paid Pension Insurance Contributions for the period.
The electronic document contains all data on calculated wages, wage compensation and other income, as well as data on the calculated and paid contribution for pension insurance pillars I and II.
This document is issued electronically and the bank accepts it in electronic form.
In order to receive an electronic document from REGOS, you need a valid e-Citizen system credential (e.g. ePass or bank token).
REGOS will create the requested document in electronic form on the basis of an online inquiry.
A link will be sent to the e-mail address stated in your inquiry, which you can use to download the electronically signed document in pdf format.
In the online inquiry, the insured person can, if they agree, also enter information about the e-mail address of a bank clerk in the alternative e-mail address field in addition to their own e-mail address, thereby giving their consent for the electronic document with their information to be made available to the person whose information they provided.
36. Can I get a projection of my future pension?
You can get a projection of your future pension via the My Pension portal.
The My Pension portal provides citizens with access to individualized information from the pension system in the Republic of Croatia and a projection of the future pension amount. You can access the My Pension portal via the link mojamirovina.hr https://mojamirovina.hr/ and the e-Citizens system.
Upon accessing the website mojamirovina.hr, an anonymous pension calculator opens for the users, which displays the calculation of the projected amount of pension income from pension insurance in the Republic of Croatia on the basis of anonymously and freely entered requested relevant data. By logging in through the e-Citizens system, using valid credentials of any level of security, one may access a personalized pension calculator.
The personalized pension calculator enables citizens to view the projection of their pension amount based on real data maintained in connection with them in the pension insurance system, as well as additional projections of the future pension amount based on changes in parameters that affect the amount of pension income.
CONTRIBUTORS
1. How is the JOPPD Form submitted?
Generally, in electronic form via the ePorezna system.
Exceptionally, in paper form – up to 3 people and provided that the applicant is not obliged to use the ePorezna system according to another regulation (e.g. VAT payers must submit the Form via ePorezna regardless of how many workers they employ.)
The JOPPD Form that is not submitted electronically within the ePorezna system has to be submitted to the competent branch of the Tax Administration according to the payer’s seat or permanent residence or usual place of residence, or according to the taxpayer’s permanent residence or usual place of residence, if they themselves are obliged to submit the JOPPD Form. The JOPPD Form can be submitted printed on a computer, provided that its content and form fully correspond to the form prescribed by the Ordinance on the personal income tax.
2. Should I submit an addendum to the JOPPD Form for 2022 in kuna or in euro?
The JOPPD form marked as a report before the day of the introduction of the euro shall be submitted in kuna, and the JOPPD form marked as a report after the day of the introduction of the euro shall be submitted in euro. The correction of and addendum to the JOPPD Form shall be submitted in the currency in which the original form was submitted. In this particular case, you shall submit the addendum to the JOPPD Form for 2022 in kuna, and the payment of the contribution difference according to the supplementary JOPPD Form shall be made in euro.
3. Is it possible to correct the JOPPD Form that has not passed the controls (it was incorrect from the beginning)?
A JOPPD form that has not passed formal, logical and mathematical controls is incorrect and cannot be corrected by submitting corrective JOPPD Forms.
It is necessary to resubmit the correct original JOPPD Form.
4. I submitted the JOPPD Form for the last month for my employees and paid the contributions, but the payment of pillar II contributions is unlinked?
Check whether there the contribution payment for pillar II has the same designation as the JOPPD Form that you submitted.
If not, submit a request for a change of the report marking through the SNU (Unlinked Payment Specification) application – request type 1.
5. When submitting the JOPPD Form for a certain employee, I received a message: the recipient of the receipt is not registered in the compulsory pension insurance scheme?
Make sure you have an insurance application for that employee. If yes, the problem probably arose in the exchange of insurance data, in which case you should contact REGOS.
6. I work through the Student Service, are contributions for pillar II being paid to my compulsory pension fund?
Contribution for the pension insurance pillar II is not calculated nor paid on receipts paid for the work of an individual pupil or student.
Contributions to the basis are calculated according to the established basis, namely:
- special contribution for pension insurance for persons insured in certain circumstances – at a rate of 5%, and
- special contribution for health insurance in case of injury at work and occupational disease – at a rate of 0.5%.
7. I picked nectarines at a family farm. Are pension insurance contributions being paid for me?
The family farm where you worked is obliged to pay daily contributions for compulsory insurance calculated on a daily basis for you by purchasing a voucher. The work of a seasonal worker in agriculture can last ninety days at most during the calendar year and does not have to be continuous.
8. I hired two foreign workers. Should I calculate pillar II for them?
If foreign workers are under the age of 40 at the time of salary payment and contribution calculation, the calculation and payment of pillar II contribution is mandatory. If you are not sure whether you should calculate pillar II contribution for an individual worker, you can send an inquiry to regos@regos.hr.
9. Should I calculate pillar II for a pensioner who works for 4 hours?
The calculation of contributions for pensioners who are retired and working at the same time depends on the type of pension they have selected.
If the insured person selected a pension from pillar I only, then a 20% contribution should be calculated only for pillar I. Do not calculate the contribution for pillar II.
If the insured person has selected a combined pension from both pillars, then the contribution for pillar I of 15% and the contribution for pillar II of 5% should be calculated.
10. I have calculated and paid the pillar II contribution for a person registered for pillar I pension. Do I need to make a correction?
No. REGOS will forward the paid pillar II contribution for a person registered for pillar I pension to the legal recipient, i.e. to the state budget.
11. I submitted a corrective JOPPD Form in which I reduced the amount of the contribution, but the pillar II payment based on that correction is not visible in unlinked payments?
Corrective Form JOPPD reducing the pillar II obligation in relation to the original JOPPD Form, which was fully or partially linked, causes the withdrawal of funds from personal accounts of the insured persons to whose personal accounts the funds were transferred according to the original JOPPD Form.
The process of withdrawing funds from personal accounts of members of compulsory pension funds takes ten days. After that, the payment will be recorded as unlinked and with the type of income starting with the number 9 (e.g. 9283 for income type 2283).
12. I submitted all JOPPD Forms, paid the pillar II contribution, the balance on the account sheet in the Tax Administration is zero, but I have an unlinked payment?
In that case, unlinked payment of the pillar II contribution refers to the charged default interest recorded on the account sheet in the Tax Administration. For interest charged on the pillar II accounts, it is necessary to submit the JOPPD Form, so that the interest can be distributed to personal accounts of insured persons. After linking the JOPPD Form for interest with an unlinked payment, the payment will no longer be unlinked.
13. What if I am late with the payment of pillar II contributions for my own insurance?
The Tax Administration calculates and charges default interest at the rate of 7.25% on late contribution payments. Default interest on pillar II contribution accounts does not represent the state budget income but belongs to the insured persons. Default interest thus charged that you pay yourself will be forwarded to your personal account.
14. I keep getting a message in the ePorezna system saying that I have unlinked payments. A bookkeeper keeps my books. What should I do?
Have your bookkeeper resolve these unlinked payments.
If you want to handle unlinked payments related to Form JOPPD yourself, below are a few steps that will help you with this:
- Check if all JOPPD Forms have been submitted,
- 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 marking through SNU – type of activity 1,
- 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,
- If there is recorded interest charged on the account sheet for income contribution types of pillar I, you should check whether all requests for closing the charged interest have been submitted through the SNU application (type of activity 5),
- Check the pillars I and II balance of contributions 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 recovery of fund. Requests for reclassification or recovery of funds shall be submitted through the SNU application.
15. Why does the corrective Form downward for an insured person whose personal account in the compulsory pension fund is closed fail to pass controls?
The personal account in the compulsory pension fund is empty after closing. Funds from the personal account were transferred to the legal recipients:
- state budget, if the personal account was closed due to receiving pension from pillar I only,
- pension insurance company, if the personal account was closed due to receiving pension from both pillars,
- heirs based on the decision on inheritance.
REGOS shall forward subsequent payments of the pillar II contributions made to closed personal accounts to the recipients to whom the total capitalized funds from the personal account were transferred. For example, if the funds from the personal account are locked due to the payment of the inheritance, the subsequent payment of the contribution will be forwarded to the heirs.
Since the funds are not in the personal account, it is not possible to withdraw funds from the personal account and make the payment available to the contributor based on the corrective JOPPD Form.
16. Why doesn't my SNU request for recovery of funds go through, even though I have an overpayment on my pillar I account (8168)?
To be able to submit a request for recovery of funds from the 8168 account, all JOPPD Forms must be linked and all charged interest must be settled.
17. I have unlinked payments in kuna on the pillar I and II accounts on the basis of non-independent work. Should I submit a request to SNU for the recovery of funds in kuna or in euro?
The SNU request for the recovery of funds is submitted in the currency in which the unlinked payment was recorded, and the refund amount will be transferred to your account in euro.
18. I have generated proceeds based on other income, but I have no insurance period registered at HZMO?
Only the period in which other income was earned for which contributions were paid counts towards the insurance period. You can check whether the payers of other income have calculated and paid pension insurance contributions for you in the Report on Receipts, Calculated and Paid Pension Insurance Contributions. If not, contact the payer of the other income.
19. I am a craftsman and the Tax Administration wrote off my insurance contributions, including pillar II, due to the statute of limitations. How does this affect my future pension?
Contributions for pension insurance that have been written off due to the statute of limitations have an impact on your future pension:
- the insurance period for which the Tax Administration wrote off the debt for pension insurance does not count towards and is not included in the insurance
- pillar II contribution amount that was written off will not be recorded on your personal account because there is no payment
20. Can I subsequently pay contributions for pension insurance that was written off due to the statute of limitations?
In order to be able to exercise the rights from the pension insurance, the insured person who is personally liable for their own insurance contributions can, at their own request and at a later date, fully pay the contributions for pillars I and II of pension insurance that were written off due to the statute of limitations for the right to collection.
The insured person may submit a request for subsequent payment of contributions written off due to the statute of limitations until the expiration of a five-year period from the date when the decision establishing the statute of limitations for the right to collection became final, or until the expiration of a five-year period from the date of the systematic write-off of the debt due to the statute of limitations for the right to collection.