138 KB36 KB200920262026Papež, Marijanštevilka:2/3letnik:26str. 375-393ISSN:1580-6316COBISSID_HOST:279855363URN:URN:NBN:SI:doc-NYUYQL85slInštitut za delo, Pravna fakultetaDelavci in delodajalciassessment rateimplementation of amendmentsizvedba novostilowering of the age limitodmerni odstotekpension indexationraising of the retirement age limitreference periodreferenčno obdobjereformreformeusklajevanje pokojninznižanje starostizvišanje starostiIzvajanje novosti reforme ZPIZ-2O|ZPIZ-2O, which entered into force on 1 January 2026, has introduced over twenty amendments that have taken effect as soon as 1 January 2026. The raising of the retirement age limit, the extension of the reference period for the calculation of the pension base, and an increase in the assessment rate are due to be implemented on 1 January 2028. Unlike with the previous reforms, ZPIZ-1 and ZPIZ-2, where the eligibility conditions began to change one month after the adoption of the Act by the National Assembly and resulted in immediate retirements or registering at the employment office by many of the insured persons, with the present reform the qualifying conditions are not going to change in 2026 and 2027. However, the Institute was not given the possibility of a transitional period for the implementation of the changes introduced by ZPIZ-2O which had an immediate effect. As early as in January 2026, the Institute had paid higher benefits to 130,000 beneficiaries - primarily to those receiving lower pensions or disability insurance benefits - in accordance with the more favourable provisions introduced by ZPIZ-2OV ZPIZ-2O, ki se je začel uporabljati s 1. januarjem 2026, je preko dvajset novosti, ki veljajo že od 1. januarja 2026. Zviševanje starosti, podaljševanje referenčnega obdobja in zviševanje odmernega odstotka se začne izvajati s 1. januarjem 2028. Razlika od predhodnih reform ZPIZ-1 in ZPIZ-2, kjer so se pogoji začeli spreminjati en mesec po sprejetju zakona v Državnem zboru, kar je pomenilo, da se je veliko zavarovancev odločilo za takojšnjo upokojitev ali odhod na Zavod za zaposlovanje, je v tem, da se v letih 2026 in 2027 pogoji za upokojitev ne spreminjajo. Zavodu zaradi novosti, ki jih ZPIZ-2O prinaša že z uveljavitvijo zakona, ni bila dana možnost prehodnega obdobja za implementacijo. Zavod je že v januarju 2026 130 tisoč prejemnikom predvsem nižjih pokojnin in nadomestil iz invalidskega zavarovanja izplačal višje prejemke v skladu z ugodnostmi, ki jih je prinesel ZPIZ-2OTEXTznanstveno časopisjejournalsSlovenian National E-content AggregatorNational and University Library of SloveniaInštitut za delo pri Pravni fakulteti Univerze v Ljubljani