Second Income

According to the data from R-S/R-Sm Forms submitted by the payers of the earnings from second income for which contributions are paid (hereafter second income), in 2005 there were 240,554 different persons who achieved the earnings, which is, when compared to 2004, higher for 33,432 or 16.14% of different recipients.

Monthly there were on average 11,451 R-S/R-Sm Forms submitted for 70,935 recipients. In 2004 the average of 12,055 R-S Forms were submitted monthly for 68,277 different recipients*.

Table 3: The number of recipients and Forms according to second income in 2005 and 2004

 
Month /period
THE TOTAL NUMBER IN 2005 2005
THE TOTAL NUMBER IN 2004

R-S/R-Sm Forms

Different recipients
R-S Forms
Different recipients
1
2
3
4
5
January
3,375
14,685
9,879
69,971
February
12,245
92,621
10,555
62,183
March
12,685
77,391
12,738
71,582
April
12,221
70,586
12,598
72,450
May
12,939
87,757
12,221
67,127
June
12,296
78,049
11,832
63,436
July
11,941
72,564
12,794
67,198
August
10,196
65,127
10,094
60,615
September
11,080
62,949
11,807
63,944
October
11,515
69,369
11,768
65,223
November
11,890
70,867
12,005
65,995
December
15,031
89,254
16,372
89,602
January-December*
137,414
240,554
144,663
207,122
 

*Note: During the year some recipients appear in several months. Different recipients at annual level are counted once; regardless of how many months they appear in.

Out of the total number of the recipients of the second income for which R-S/R-Sm Form was submitted, during 2005 there was on monthly average 39.04% different unemployed recipients. Their share in the same period in 2004 was somewhat higher, and it amounted at 40.65%. The lowest number of unemployed recipients of the second income in 2005 was in January (6,246 different recipients), and in other months the number varies from 24,259 in September to 38,458 in February 2005.

Graph 7: The Share of the unemployed in the total number of second income recipients in 2005 and 2004

There were 6,273 different OMF members, recipients of second income for which contributions are paid, and for which R/S-Sm Form was submitted in 2005, while in other months the number varied from 33,994 in August to 49,409 in February. On average, R-S/R-Sm Form was monthly submitted for 37,644 different OMF members.

Table 4: The share of OMF members in the total number of the second number recipients in 2005 and 2004


Months

 2005

The number of different recipients for who R-S/R-Sm Form was submitted

The total of persons with second income 2005

Persons with second income, OMF members 2005

The share of OMF members in the total number of second income recipients (%)

2005
2004
1
2
3
4 (3/2)
5
January
14,685
6,273
42,72
47,05
February
92,621
49,409
53,35
45,24
March
77,391
40,804
52,72
45,67
April
70,586
37,349
52,91
46,55
May
87,757
47,923
54,61
47,73
June
78,049
42,197
54,06
46,94
July
72,564
38,847
53,53
48,68
August
65,127
33,994
52,20
47,00
September
62,949
34,208
54,34
45,81
October
69,369
37,722
54,38
47,90
November
70,867
38,538
54,38
48,44
December
89,254
44,460
49,81
45,16
 
Out of the total number of different second income recipients for which contributions are paid, in 2005 the share of OMF members was on monthly average higher than half (52.42%), while in the same months in 2004 the share was lower with 46.85%.

Graph 8: The share of OMF members in the total number of the second income recipients in 2004 and 2005

According to the data from R-S/R-Sm Forms submitted by the payers of the receipt of second income for which contributions are paid, the accrued gross basis for compulsory pension insurance contributions in 2005 amounts at the total of HRK 2,109,390,460.54 or on average HRK 8,768.89 per person. The average amount per recipient is 0.63% higher than the average in 2004, when it amounted at HRK 8,713.76 (accrued gross basis amounted at the total of HRK 1,804,812,369.54)

Table 5: Accrued contributions for second income compulsory pension insurance (I and II pillar) in 2005

Months
2005

Accrued monthly gross basis

Accrued contributions for pension insurance

Paid for pension insurance II pillar
For pension insurance I pillar
For pension insurance II pillar
1
2
3
4
5
January
36,815,847.20
5,660,614.25
1,702,555.19
5,015,812.10
February

246,289,652.32

42,839,566.86

6,418,363.60

6,735,884.66

March

182,404,624.72

32,087,401.14

4,393,523.80

6,422,994.62

April

169,913,789.98

29,868,698.33

4,114,059.67

6,133,379.20

May

212,310,374.73

36,918,470.47

5,543,604.50

7,555,628.29

June

189,243,960.38

33,238,291.38

4,610,500.70

6,687,969.97

July
199,147,403.27
35,239,511.45
4,589,969.20
6,793,557.52
August
154,888,591.79
27,273,154.48
3,704,563.88
5,943,271.72
September
155,759,571.98
27,388,707.02
3,763,207.38
6,042,190.37
October
164,810,587.27
28,993,052.11
3,969,065.34
3,974,907.26
November
172,980,730.07
30,445,216.83
4,150,929.18
4,179,948.23
December
224,825,326.83
39,684,548.82
5,280,516.55
5,716,097.31

TOTAL

2,109,390,460.54
369,637,233.14
52,240,858.99
71,201,641.25
 

Graph 9: Accrued second income gross basis in 2005 and 2004

During the January-December 2005 period, the total of HRK 71,201,641,25 or on monthly average HRK 5,933,470,10 was paid on the figure of category of income 2194 – Contribution for pension insurance on the ground of individual capital savings on the basis of the second income earnings, the total payment is 39, 51% higher than the amount of these contributions paid in the January-December 2004 period, when the total payment was HRK 51,036,881,24 or on monthly average HRK 4,253,073,44,

Graph 10: Payments of pillar II second income contribution in 2005 and 2004