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
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
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 (1st and 2nd pillar) for other income in 2007
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).