Zavezanec - delodajalec, ki financira pokojninski načrt kolektivnega zavarovanja in izpolnjuje pogoje iz 302. do 305. člena Zakona o pokojninskem in invalidskem zavarovanju (Uradni list RS, št. 20/04-uradno prečiščeno besedilo), lahko uveljavlja zmanjšanje davčne osnove za premije prostovoljnega dodatnega pokojninskega zavarovanja, ki jih delno ali v celoti plača v korist delojemalcev - zavarovancev, izvajalcu pokojninskega načrta s sedežem v Sloveniji ali v državi članici EU po pokojninskem načrtu, ki je odobren in vpisan v poseben register v skladu s predpisi, ki urejajo prostovoljno dodatno pokojninsko in invalidsko zavarovanje, za leto, v katerem so bile premije plačane, vendar največ do zneska, ki je enak 24 % obveznih prispevkov za pokojninsko in invalidsko zavarovanje za delojemalca - zavarovanca in ne več kot 549.400 tolarjev letno, vendar največ do višine davčne osnove davčnega obdobja.
A taxable person - employer - financing a pension collective benefits scheme and meeting the conditions referred to in Articles 302 to 305 of the Pension and Disability Insurance Act (Uradni list RS, No. 20/04-official consolidated text) may claim a reduction of the tax basis by the amount of the voluntary supplementary pension insurance premiums paid by him, either partly or in full, for the benefit of the employees - insured persons, to the pension scheme to the pension scheme provider with a registered office in Slovenia or in an EU Member State, in accordance with a pension scheme approved and entered in a special register in compliance with the regulations governing voluntary supplementary pension and disability insurance, for the year in which the said premiums were paid, however not exceeding the amount equalling 24% of the statutory contributions for pension and disability insurance relating to employees - insured persons, and not exceeding SIT 549,400 a year, however not exceeding the amount of the tax basis for the tax period in question.