Second Income
According to the data shown on 117,404 R-S/R-Sm Forms, filed by payers of other income liable to contributions (hereinafter: "other income"), in the period January-December 2010 there were 171,715 different recipients of other income. This was a decrease of 4.87% or 8,784 when compared with the same period of 2009.
On average, 9,784 R-S/R-Sm Forms were filed in 2010 each month, whereas in 2009 this figure was 10,448.
Table 3 – Number of recipients of other income and Forms filed for other income in 2010 and 2009
|
Month /period |
TOTAL NUMBER IN 2010 |
TOTAL NUMBER IN 2009 |
|
R-S/R-Sm Forms |
Different recipients |
R-S/R-Sm Forms |
Different recipients |
|
1 |
2 |
3 |
4 |
5 |
|
January |
7,472 |
49,197 |
11,240 |
53,666 |
|
February |
9,604 |
54,108 |
9,572 |
45,882 |
|
March |
10,379 |
51,016 |
11,200 |
48,208 |
|
April |
10,007 |
48,670 |
10,454 |
46,951 |
|
May |
9,823 |
45,182 |
10,569 |
60,447 |
|
June |
9,397 |
43,823 |
10,287 |
64,585 |
|
July |
10,651 |
47,143 |
11,500 |
56,012 |
|
August |
7,845 |
37,437 |
7,570 |
38,483 |
|
September |
9,023 |
40,554 |
9,498 |
44,644 |
|
October |
9,779 |
44,990 |
10,243 |
49,112 |
|
November |
10,142 |
47,480 |
10,016 |
49,849 |
|
December |
13,282 |
58,297 |
13,231 |
59,736 |
|
January-December |
117,404 |
171,715 |
125,380 |
180,499 |
Note: In the relevant period, some persons appeared in several months. Different persons appearing in 2009 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 2009, there were 31.05% unemployed recipients per month on average. Their share in the same period of 2008 was higher, that is 40.01%. Viewed on a monthly basis, the number of unemployed recipients of other income in 2009 was the lowest in April (12,112 different persons), whilst the month with the highest number of such persons was June (21,059 different persons).
Chart 7 – Share of unemployed persons in the total number of recipients of other income in 2010 and 2009
From January to December 2010 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 25,799 in August to 40,380 in December. The monthly average of R-S/R-Sm Forms filed in respect of different CPF members was 33,173, which was 2.11% less than the monthly average number of members in 2009. At the same time, their share in the total number of recipients of other income was on average greater in 2010 (70.04%) than in 2009 (65.67%).
Table 4 – Share of CPF members in the total number of recipients of other income in 2010 and 2009
Months
2010 |
No. of different recipients in respect of whom R-S/R-Sm Forms were filed |
Total no. of recipients of other income in
2010 |
Recipients of other income, CPF members in
2010 |
Share of CPF members in total no. of recipients of other income (%) |
|
2010 |
2009 |
|
1 |
2 |
3 |
4 (3/2) |
5 |
|
January |
49,197 |
35,682 |
72.53 |
55.76 |
|
February |
54,108 |
39,114 |
72.29 |
59.89 |
|
March |
51,016 |
35,399 |
69.39 |
63.09 |
|
April |
48,670 |
33,995 |
69.85 |
63.99 |
|
May |
45,182 |
31,729 |
70.22 |
69.01 |
|
June |
43,823 |
30,396 |
69.36 |
70.70 |
|
July |
47,143 |
33,084 |
70.18 |
68.32 |
|
August |
37,437 |
25,799 |
68.91 |
67.40 |
|
September |
40,554 |
27,995 |
69.03 |
67.50 |
|
October |
44,990 |
31,252 |
69.46 |
67.46 |
|
November |
47,480 |
33,255 |
70.04 |
67.62 |
|
December |
58,297 |
40,380 |
69.27 |
67.36 |
The share of CPF members in the total number of recipients of other income in the period between January and December 2010 ranged from 68.91% to 72.53%, whereas in the same period of 2009 the range was greater, i.e. from 55.76% to 70.70%.
Chart 8 – Share of CPF members in the total number of recipients of other income in 2010 and 2009
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 2010 was, in total, HRK 1,635,912,001.54, which was 11.59% less than the amount determined in 2009 (HRK 1,850,451,587.64).
The average base determined per recipient in the period January – December 2010 was HRK 9,526.90, and was 7.07% less than the corresponding average in the same period of the preceding year (HRK 10,251.87).
Table 5 – Accrued contributions for compulsory pension insurance schemes (1st and 2nd pillar) for other income in 2010 and 2009
Months
2010 |
Determined monthly base |
Accrued contributions for pension insurance schemes |
Paid for 2nd pillar pension insurance |
|
For 1st pillar pension insurance |
For 2nd pillar pension insurance |
|
1 |
2 |
3 |
4 |
5 |
|
January |
121,031,818.80 |
20,076,444.00 |
4,129,919.76 |
4,029,424.67 |
|
February |
148,084,949.10 |
24,484,641.40 |
5,132,348.42 |
4,924,324.44 |
|
March |
137,109,097.40 |
22,827,363.43 |
4,594,456.05 |
4,560,801.41 |
|
April |
130,672,695.10 |
21,701,033.89 |
4,433,505.13 |
4,442,483.80 |
|
May |
128,674,557.02 |
21,373,808.60 |
4,361,102.80 |
4,316,397.80 |
|
June |
117,054,988.43 |
19,496,867.13 |
3,914,130.56 |
4,152,273.96 |
|
July |
138,329,062.08 |
22,940,954.34 |
4,724,858.08 |
4,930,866.48 |
|
August |
113,903,767.99 |
18,816,779.43 |
3,963,974.17 |
4,009,961.75 |
|
September |
115,304,115.78 |
19,185,437.53 |
3,875,385.63 |
3,935,070.45 |
|
October |
128,089,178.75 |
21,226,973.61 |
4,390,862.14 |
4,174,903.60 |
|
November |
144,605,950.63 |
23,929,260.74 |
4,991,929.39 |
5,125,947.86 |
|
December |
213,051,820.46 |
35,590,156.38 |
7,020,207.71 |
7,343,435.95 |
|
TOTAL |
1,635,912,001.54 |
|
|
55,945,892.17 |
Chart 9 – Determined base for other income in 2010 and 2009
In the period January – December 2010, a total of HRK 55,945,892.17, or HRK 4,662,157.68 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 7,343,435.95), and the lowest in September (HRK 3,935,070.45). The total amount of contributions for pension insurance based on individual capitalised savings paid in 2010 was 4.30% lower than the total amount of these payments in 2009, when HRK 58,456,772.80 was paid.
Chart 10 – Payments of 2nd pillar contributions on other income in 2010 and 2009
|
|
