Salaries are not paid by 7,383 employers with nearly 25 thousand employees

Salaries in Croatia are not paid by a total of 7,383 employers, who employ 24,774 workers, according to the latest updated data from the Tax Administration regarding non-payers of salaries for the calculation period from January to September of this year.

The statistical overview of taxpayers, employers who according to available data do not pay salaries, according to the list published on November 16, shows that salaries are not paid by 6,127 legal entities with 21,129 employees and 1,256 individuals with 3,645 workers.

These data were formed based on submitted JOPPD forms in which employers reported non-payment of salaries and subsequent payment of overdue salaries for the calculation period from January to September 2015 (criterion of three consecutive months) and for the calculation period from April to September (criterion of three months within a six-month period), explains the Tax Administration, which published the latest list on its website on Monday.

They note that the list does not contain data on taxpayers who did not submit the JOPPD form, nor on those who reported non-payment of salaries but not for three consecutive months or three months within the last six months of 2015.

Also, the list does not include employers who reported salary payments in the current year, as shown on the JOPPD form, but did not pay salaries for periods before January 1, 2014, due to the fact that for periods before the introduction of the JOPPD form, the Tax Administration does not have analytical data on salary payments but only data on public obligations based on salaries. The list does not contain data on taxpayers who have not paid salaries but have reported salary payments and have incurred public obligations as if they had paid salaries.

The Tax Administration also calls on all workers who do not receive salaries or have not received overdue salaries, and whose employer is not on the published list, to report this to the free phone number 0800 49 49. Based on the report, additional supervision and data analysis will be carried out, and a special list of such employers will be formed.

Similarly, the Tax Administration invites workers to report any other facts they believe have not been correctly stated.

The publication of the list of employers who do not pay salaries to their workers is enabled by the Income Tax Act. This law stipulates that the Tax Administration, based on the collected data on the JOPPD form, can publish on its website a list of taxpayers/employers who do not pay salaries to their workers, i.e., who have reported only the calculation of contributions without salary payment for three consecutive months or three months within a six-month period on the submitted forms.

The Tax Administration notes that the lists of taxpayers who according to available data do not pay salaries, which are published on their websites, are not comparable because with each new publication of the list, the number of periods for which the data is reported increases.

The first list of salary non-payers was published by the Tax Administration in mid-July of last year, and at that time there were 7,038 employers on it.

On the list published in mid-October, which referred to the calculation period from January to August of this year, there were a total of 7,157 employers with 23,825 workers.