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84.30

Compulsory social security activities

- funding and administration of government-provided social security programmes: . sickness, work-accident and unemployment insurance . retirement pensions . programmes covering losses of income due to maternity, temporary disablement, widowhood etc.

Name
Compulsory social security activities
Sector
O - Public administration and defence; compulsory social security

Lump-sum tax

Usually eligible for lump-sum tax

Usually can use lump-sum taxation if general conditions are met: turnover up to RSD 6 million, no VAT registration, and no other restrictions.

Usually includes

  • funding and administration of government-provided social security programmes:; sickness, work-accident and unemployment insurance; retirement pensions; programmes covering losses of income due to maternity, temporary disablement, widowhood etc.

Usually excludes

  • non-compulsory social security, see 65.30
  • provision of welfare services and social work (without accommodation), see 88.10, 88.99

Source: the official APR activity classification.