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Second Income

According to the data shown on 150,078 R-S/R-Sm Forms, filed by payers of other income liable to contributions ("other income"), in the period January-December 2007 there were 222,001 different recipients of other income. This was a decrease of 31,494 or 14.19% when compared with the same period of 2006, as in that year other income was earned by 190,507 different recipients.

On average, 12,507 R-S/R-Sm Forms were filed in 2007 each month, whereas in 2006 this figure was 11,995.

Table 3 – Number of recipients of, and forms for, other income in 2007 and 2006

Month /period	TOTAL NUMBER IN 2007		TOTAL NUMBER IN 2006
Month /period	R-S/R-Sm Forms	Different recipients	R-S/R-Sm Forms	Different recipients
1	2	3	4	5
January	11,354	58,101	10,010	65,558
February	10,908	54,547	10,870	64,802
March	12,993	60,626	12,516	72,647
April	12,064	63,390	11,510	60,677
May	13,128	62,326	12,610	62,312
June	11,879	62,338	11,836	61,496
July	13,456	68,345	12,564	63,818
August	10,845	55,797	10,349	56,008
September	11,372	57,642	11,452	59,356
October	13,306	64,631	12,344	62,663
November	12,889	72,404	12,327	66,535
December	15,884	119,352	15,553	80,357
January-December	150,078	222,001	143,941	190,507

Note: In the relevant period, some persons appeared in several months. Different persons appearing in 2007 were counted only once, no matter in how many months they appeared.

In the total number of recipients of other income in respect of whom R-S/R-Sm Forms were filed in 2007, there were 39.87% unemployed recipients per month on average. Their share in the same period of 2006 was slightly smaller, that is 39.64%. Viewed on a monthly basis, the number of unemployed recipients of other income in 2007 was the lowest in February (21,177 different persons), whilst the month with the highest number of such persons was December (52,891 different persons).

Chart 7 – Share of unemployed persons in the total number of recipients of other income in 2007 and 2006

From January to December 2007 the number of different CPF members who were receiving other income and in respect of whom R-S/R-Sm Forms were filed ranged from 27,663 in February to 65,958 in December. The monthly average of R-S/R-Sm Forms filed in respect of different CPF members was 35,013, which was 2.97% more than in 2006.

Table 4 – Share of CPF members in the total number of recipients of other income in 2007 and 2006

Months 2007	No. of different recipients in respect of whom R-S/R-Sm Forms were filed
	Total no. of recipients of other income in 2007	Recipients of other income, CPF members in 2007	Share of CPF members in total no. of recipients of other income (%)
	Total no. of recipients of other income in 2007	Recipients of other income, CPF members in 2007	2007	2006
1	2	3	4 (3/2)	5
January	58,101	29,917	51.49	58.20
February	54,547	27,663	50.71	56.86
March	60,626	31,485	51.93	57.81
April	63,390	32,919	51.93	51.55
May	62,326	32,406	51.99	51.30
June	62,338	32,286	51.79	51.81
July	68,345	36,584	53.53	51.45
August	55,797	29,335	52.57	51.64
September	57,642	28,784	49.94	49.48
October	64,631	33,641	52.05	51.22
November	72,404	39,181	54.11	52.43
December	119,352	65,958	55.26	46.59

The share of CPF members in the total number of recipients of other income in the period between January and December 2007 ranged from 49.94% to 55.26%, whereas in the same period of 2006 it ranged from 46.59% to 58.20%. The average monthly share of CPF members in 2007 was 52.28%, whereas in 2006 it was 52.53%.

Chart 8 – Share of CPF members in the total number of recipients of other income in 2006 and 2007

The data contained in the R-S/R-Sm Forms, filed by payers of other income, show that the determined base for compulsory pension insurance contributions in 2007 was, in total, HRK 2,258,301,081.76, which was 5.95% higher than the amount determined in 2006 (HRK 2,131,568,911.39).

The average base determined per recipient in the period January – December 2007 was HRK 10,172.48, and was 9.08% less than the corresponding average in the same period of the preceding year (HRK 11,188.93).

Table 5 – Accrued contributions for compulsory pension insurance schemes (1^st and 2^nd pillar) for other income in 2007

Months 2007	Determined monthly base	Accrued contributions for pension insurance schemes		Paid for 2^nd pillar pension insurance
Months 2007	Determined monthly base	For 1^st pillar pension insurance	For 2^nd pillar pension insurance	Paid for 2^nd pillar pension insurance
1	2	3	4	5
January	167,584,064.82	197,241,801.37	3,859,076.41	3,628,594.28
February	153,545,860.92	180,658,832.50	3,596,200.60	3,691,960.41
March	180,099,934.16	211,761,268.04	4,358,652.95	4,270,589.03
April	174,970,455.00	205,796,651.43	4,167,894.57	4,193,207.20
May	184,076,172.41	216,528,849.48	4,362,557.41	4,360,784.18
June	182,648,561.08	214,680,722.17	4,497,551.13	4,406,446.67
July	214,033,624.37	251,469,832.87	5,370,516.37	5,253,898.74
August	164,482,321.76	193,352,366.79	4,026,419.32	4,108,033.86
September	165,369,053.57	194,385,597.33	4,057,266.95	4,185,779.10
October	194,648,829.46	228,859,978.86	4,718,616.49	4,666,308.56
November	191,471,560.05	225,005,410.83	4,760,461.23	4,711,304.64
December	285,370,644.16	335,072,251.84	7,372,521.15	8,062,552.96
TOTAL	2,258,301,081.76	-	-	55,539,459.63

Chart 9 – Determined base for other income in 2007 and 2006

In the period January – December 2007, a total of HRK 55,539,459.63, or HRK 4,628,288.30 on average per month, was credited to the account "Contributions for pension insurance based on individual capitalised savings for other income", whose income type designation is 2194. The highest amount was paid in December (HRK 8,062,552.96), and the lowest in January (HRK 3,628,594.28).

Chart 10 – Payments of 2nd pillar contributions on other income in 2007 and 2006

Payments of 2nd pillar contributions on other income in 2007 and 2006

Determined base for other income in 2007 and 2006

Share of CPF members in the total number of recipients of other income in 2006 and 2007

Share of unemployed persons in the total number of recipients of other income in 2007 and 2006