Employment
Is a deferment of social contribution automatic or is it necessary to lodge a special application?
Deferment of social contributions which fall due for payment in April, May and June 2020 is based directly on the law (ZIUPPP).
Beneficiary must pay deferred social contributions no later than 31 March 2022. During that period deferred social contributions can be paid in the one-off amount or by instalments. If deferred social contributions are not paid until 31 March 2020, default interest must be paid in accordance with the law, regulating tax procedure.
