What must I register and report as an employer, and where?

Yourself as an employer – 30 July 2024

If you employ only DPP workers without contributions, you must register as an employer by 30 July 2024. If you employ DPP, DPČ or regular employees with contributions, you are already registered and this first deadline does not apply to you.

Agreement workers as employees – 20 August 2024

All active DPP agreements must be reported by 20 August 2024 at the latest. This means that, if you have a valid DPP agreement with someone which has not been terminated, you must register that employee with the district social security administration. This is just the first wave of registrations. Afterwards, DPP employees will need to be registered and deregistered monthly according to their valid agreements.

Agreement workers’ wages – 20 August 2024

Besides monthly registration and deregistration of DPP workers, their wages must also be reported. This means that, by the 20th day of the month following the payroll month, you must send a notification listing new DPP agreements, terminated DPP agreements and the wages of all active DPP workers.

What information goes into the report?

A new form will be used: Statement of income paid by employers to employees working under agreements to complete a job (DPP). If you also employ workers subject to contributions, you will continue submitting the standard Statement of insurance contributions. So, essentially, there is more administration again …

Unfortunately, registering new employees with the district social security administration requires more personal information about them. I would venture to say that almost none of you have this information, and it therefore needs to be collected:

  • first name, surname, birth surname
  • date of birth, birth registration number (insured person reference number for foreign employees)
  • place of birth
  • nationality
  • health insurer code
  • first day of employment
    • you must establish retrospectively from work records which day was the first day the agreement worker actually worked
    • the date may or may not match the start date of the agreement (a typical example is a DPP agreement running from 1 January to 31 December, where the worker did not actually work on 1 January)
    • also watch out for start dates falling on weekends and public holidays, for which agreement workers have been entitled to additional pay since 1 October 2023, which should therefore have been reflected in payroll

For every client whose payroll we handle regularly, we will share an overview in the personnel records highlighting missing information for each agreement worker. By 31 July 2024 at the latest, we will need to obtain the missing details from employees so that we have enough time to complete everyone’s registrations. 😊 

A final word

By introducing this system, the state simply wants to monitor insurance contributions on agreements. From 1 January 2025, new DPP limits and new overall tax and contribution rules will then be introduced. You can already read about some changes in the follow-up article on our blog. Of course, this also ends the practice of fraudulently adding DPP agreements retrospectively, which is known about but has not previously been possible to detect. It also ends employees’ tricks of signing taxpayer’s declarations (pink forms) with multiple employers and thereby abusing the basic taxpayer credit.

There is a lot of new information; if anything is unclear, get in touch. 😊