Natisni vsebino

2.1.3. Payment of social insurance contributions of priests

Annual Report

2.1.3. Payment of social insurance contributions of priests

While addressing complaints from two representatives of a religious community who wished to assert the 'reimbursement of the employer's contribution for the social insurance of priests and members of religious orders' at the government Religious Communities Office, we found that the Office does has no criteria for allocating funds to religious community. The Office also failed to respond to written requests for an explanation of this. Following telephone inquiries the complainants received the answer that the Office had no more funds or that money for this purpose had already been allocated.

In response to our inquiry the Religious Communities Office cited Article 20 of the Act Regulating the Legal Position of Religious Communities in the Socialist Republic of Slovenia (ZPPVS - Ur. l. SRS 15/76 and others) as the legal basis for the payment of contributions for the social insurance of priests and members of religious orders. This article provides that 'the social community may give religious communities financial support'. The act also provides that the document with which support is given may stipulate the purpose for which the support may be used. As a legal basis it cited the resolution on the founding of the Office (Ur. l. RS, 72/93), which provides inter alia that as one of its functions the Office shall implement 'the resolution of the Government of the Republic of Slovenia in relation to the pension, disability and health insurance of priests and members of religious orders'. This is a reference to resolution 422-05/90-2/4-8 adopted by the Executive Council of the Assembly of the Republic of Slovenia at its session on 18 March 1991 when debating the issue of the taxing income from religious activities and the property of churches, monasteries and other buildings belonging to the church and the payment of social security contributions. The Executive Council stipulated inter alia that funds would be provided in the budget of the Republic of Slovenia for 1991 for employer's contributions for pension and disability insurance and health care. The recipients of financial support are religious communities or their priests. On the basis of the resolution of the Executive Council the Office prepares a proposal for the annual budget item on the basis of the number of recipients in the current year and forecast salary movements. According to the statements of the Office, the General Administrative Procedure Act is not applied in the process of the distribution of this financial support and applicants do not receive written decisions on approval or rejection.

During a discussion at our office the director of the Religious Communities Office confirmed that the Office has no criteria for the distribution of funds. Individual applicants do not receive written replies to their applications since there is no formal basis for the approval or rejection of individual applications.

After studying the response of the Religious Communities Office and the regulations and other documents governing the area of social insurance, we found that the provision of state funds for the social insurance of priests in the Republic of Slovenia is not regulated, that funds are distributed without the use of previously adopted criteria and without public calls for applications – in other words in a non-transparent manner. This means that different – and thus discriminatory – treatment of individual religious communities and individual priests is therefore possible.

We consider that Article 20 of the ZPPVS, which contains the general norm that the social community may give financial support to religious communities, cannot be the direct basis for the payment of contributions for the social insurance of priests in the Republic of Slovenia. Neither can the 1991 resolution of the Executive Council of the Assembly of the Republic of Slovenia be the basis for the annual provision of these funds since it was applied as long ago as 1991. In our opinion funds should be distributed on the basis of a public call for applications, like other state assistance funds. This would avoid accusations of lack of transparency and supposedly unequal treatment of different eligible persons. If the State decides to earmark specific budget funds to help religious communities, it must also define the criteria and procedure for their distribution.

The government replied that the budget item 'contributions of priests' is confirmed by the adoption of the budget in the National Assembly. Funds are determined by religious communities, which have free use of them. The government feels that the formulation of criteria and procedures of public calls for applications for the allocation of financial support to religious communities in a State where the Constitution stipulates the separation of State and religious communities and the equality and free activity of religious communities could be constitutionally disputable. Public calls for applications (for funds) should only be possible, and in fact are made, for the parallel activities of religious communities such as social and charitable activities which are not of a religious nature. At the same time the government reported that it is aware of the inadequacy of the current normative regulation and is therefore preparing integrated regulation of the issue of religious communities, within the framework of which this area too will be regulated more suitably and in a manner that is comparable to other countries and to the regulation which applies in the Republic of Slovenia to certain other professions. The Religious Communities Office will obtain the relevant expert opinions on the possibility of formulating legal criteria for the allocation of state financial support to religious communities and will further study the possibility of formulating legal criteria for allocating such support. They will keep us informed of their activities as they progress.

Letno poročilo 2001 - Poglavje 2.1.3.

2.1.3. Plačevanje prispevkov za socialno zavarovanje duhovnikov

Ob razreševanju pobude dveh predstavnikov verske skupnosti, ki sta želela pri Uradu Vlade RS za verske skupnosti uveljaviti povračila prispevka delodajalca za socialno zavarovanje duhovnikov in redovnikov, smo ugotovili, da Urad nima meril za dodeljevanje sredstev verskim skupnostim. Na pisne prošnje o razlogih Urad tudi ne daje odgovorov. Po telefonskih poizvedbah sta pobudnika dobila odgovor, da Urad nima več sredstev oziroma da je denar za ta namen že razdeljen.


V odgovoru na našo poizvedbo je Urad za verske skupnosti kot zakonsko podlago za plačilo prispevkov za socialno zavarovanje duhovnikov in redovnikov navedel 20. člen Zakona o pravnem položaju verskih skupnosti v SR Sloveniji (ZPPVS - Uradni list SRS, št. 15/76 in drugi), ki določa, da družbena skupnost lahko daje verskim skupnostim gmotno podporo. Zakon tudi določa, da se z aktom, s katerim se da podpora, lahko določi namen, za katerega se sme podpora uporabiti. Kot pravno podlago je navedel sklep o ustanovitvi Urada(Uradni list RS, št. 72/93), ki med drugim določa, da Urad med svojimi nalogami izvaja tudi sklep Vlade Republike Slovenije v zvezi s pokojninskim, invalidskim in zdravstvenim zavarovanjem duhovnikov in redovnikov. Pri tem naj bi bil mišljen sklep št. 422-05/90-2/4-8, ki ga je sprejel Izvršni svet Skupščine RS na seji 18.3. 1991, ko je obravnaval problematiko obdavčevanja dohodkov iz opravljanja verskih dejavnosti in premoženja cerkva, samostanov in drugih cerkvi pripadajočih stavb in plačevanja prispevkov za socialno varnost. Med drugim je takratni izvršni svet določil, da se v proračunu Republike Slovenije za leto 1991 zagotovijo sredstva za prispevke delodajalca za pokojninsko in invalidsko zavarovanje in zdravstveno varstvo. Prejemniki gmotne podpore so verske skupnosti oziroma njihovi duhovniki. Urad pripravi na podlagi omenjenega sklepa izvršnega sveta predlog za vsakoletno proračunsko postavko na podlagi števila prejemnikov v tekočem letu in predvidenih gibanj plač. V postopku delitve te namenske gmotne podpore se po navedbah Urada ne uporablja Zakon o splošnem upravnem postopku in prosilci o odobritvi oziroma zavrnitvi ne dobijo pisnih odločb.


Na pogovoru v našem uradu je direktor Urada za verske skupnosti potrdil, da urad nima meril za delitev sredstev. Posamezni prosilci na svoje vloge ne dobijo pisnih odgovorov, saj ni formalne podlage za odobritev ali zavrnitev posameznih vlog.

Po proučitvi odgovora Urada za verske skupnosti, predpisov in drugih aktov, ki urejajo področje socialnega zavarovanja, smo ugotovili, da zagotavljanje državnih sredstev za socialno zavarovanje duhovnikov v RS pravno ni urejeno, da se sredstva delijo brez vnaprej sprejetih meril in brez javnih razpisov, torej nepregledno. Zato je mogoče različno, torej diskriminatorno obravnavanje posameznih verskih skupnosti in posameznih duhovnikov.


Menimo, da 20. člen ZPPVS, ki vsebuje splošno normo, da družbena skupnost lahko daje verskim skupnostim gmotno podporo, ne more biti neposredna podlaga za plačevanje prispevkov za socialno zavarovanje duhovnikov v RS. Tudi sklep Izvršnega sveta Skupščine RS iz leta 1991 ne more biti podlaga za vsakoletno zagotavljanje teh sredstev, saj je bil uporabljen že v letu 1991. Po našem mnenju bi se sredstva morala deliti na podlagi javnega razpisa kot druga sredstva državnih pomoči. Tako bi bili lahko zavrnjeni očitki o nepreglednosti delitve in domnevno neenakopravni obravnavi posameznih upravičencev. Če se država odloči, da nameni določena proračunska sredstva za pomoč verskim skupnostim, mora opredeliti tudi merila in postopek za delitev.


Vlada RS je odgovorila, da se proračunska postavka“prispevki duhovnikov” potrdi s sprejetjem proračuna v državnem zboru. Sredstva določajo verske skupnosti, ki z njimi samostojno razpolagajo. Vlada meni, da je oblikovanje meril in postopkov javnih razpisov za dodeljevanje gmotne podpore verskim skupnostim v državi, kjer ustava določa ločitev države in verskih skupnosti, enakopravnost in svobodno delovanje verskih skupnosti, z ustavnega stališča lahko sporno. Javni razpisi naj bi bili mogoči in se tudi izvajajo zgolj za vzporedne dejavnosti verskih skupnosti, kot stana primer socialna in dobrodelna dejavnost, ki nista verski. Hkrati je vlada sporočila, da se zaveda pomanjkljivosti sedanje normativne ureditve, zato pripravlja celovito ureditev problematike verskih skupnosti, v okviru katere se bo ustrezneje in primerljivo z drugimi državami in ureditvijo, ki v Republiki Sloveniji velja za nekatere druge poklice, uredilo tudi to področje. Urad za verske skupnosti bo pridobil ustrezna strokovna mnenja o možnosti oblikovanja zakonskih meril za dodeljevanje državne gmotne podpore verskim skupnostim in dodatno proučil možnost oblikovanja zakonskih kriterijev za dodeljevanje takšne podpore. O aktivnosti nas bodo sproti obveščali.

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