Read the latest news that ceased to apply as of January 1, 2023 in the area of tax treatment of reimbursements of expenses and other income from the employment relationship.
FIELD WORK ADDITION
- From 01.01.2023 onwards EUR 5.84 per day (formerly EUR 4.49)
SEPARATE LIVING ALLOWANCE
- From 01.01.2023 onwards EUR 434 per month (formerly EUR 334)
DAILY SUBSISTENCE ALLOWANCE – BUSINESS TRIP IN THE HOME COUNTRY
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Business trip
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over 12 to 24 hours
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over 8 to 12 hours
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over 6 to 8 hours
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IN SLOVENIA
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eur 27.81, for periods from 1.1.2023 (formerly EUR 21.39)
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eur 13.88, for periods from 1.1.2023 (formerly EUR 10.68)
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EUR 9.69, for periods from 1.1.2023 (formerly EUR 7.45)
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In Slovenia breakfast paid
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reduction 10%
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reduction 15%
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/
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In Slovenia breakfast paid
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Eur 25.03 for periods from 1.1.2023 (formerly EUR 19.25)
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Eur 11.80 for periods from 1.1.2023 (formerly EUR 9.08)
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EUR 9.69 for periods from 1.1.2023 (formerly 7.45 eur)
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JUBILEE AWARD
For payments from 01.01.2023
- for 10 years of service 30% Average salary in RS 590.88 eur* (formerly 460 eur)
- for 20 years of service 45% Average salary in RS 886.32 eur* (formerly 689 eur)
- for 30 years of service 60% Average salary in RS 1,181.75 eur* (formerly 919 eur)
- for 40 years of service 75% Average salary in RS 1,477.19 eur* (formerly 919 eur)
SEVERANCE PAY ON RETIREMENT
for payments after 31. 12. 2022, 300 % of the last known average annual salary of employees in Slovenia, calculated per month , is EUR 5,908.77, (for payments up to 31. 12. 2022 the amount is EUR 4,063).
Severance pay on the final retirement of a worker, who is entitled to a partial invalidity pension shall be treated as a severance pay at retirement (for payments after 31. 12. 2022, tax-free up to 300 % of the last known average annual salary in the Republic of Slovenia, calculated per month, i.e. EUR 5,908,77; for payments up to 31 December 2022 4.063 eur).
SOLIDARITY ASSISTANCE
Under Article 11 of the Regulation on the tax treatment of reimbursements of costs and other income from an employment relationship, solidarity aid is not counted in the taxable amount:
– in the event of the death of an employee or a family member, up to a maximum of EUR 5 000 (valid for payments under 31.12.2022, formerly EUR 3,443),
– in the event of a serious disability or prolonged illness of an employee and an elemental accident or fire affecting an employee, up to a maximum of EUR 2 000 (applies to payouts of EUR 31.12.2022, formerly EUR 1,252).
PAYMENTS TO PUPILS AND STUDENTS FOR MANDATORY PRACTICAL WORK
Payments to pupils and students for mandatory practical work, according to the rules governing education, for periods from 1 January 2023 they are not counted in the taxable amount up to 15 % of the last known average annual salary of employees in Slovenia, calculated per month , i.e. EUR 295.44 for mandatory practical work carried out over a period of one month (for periods prior to that date, no fixed tax base of EUR 172 is counted).
HOME WORK BENEFIT
The novella ZDoh-2AA (OSH, No. 158/22) amends from 1. 1. 2023 clause 10. point 44 of Article ZDoh-2, according to which compensation for the use of own resources at home work in accordance with the rules governing employment relationships, provided that it is provided for by specific regulations or by a collective agreement of a general or employer act, it does not count in the tax base of income from the employment relationship up to 0.20% of the last known average annual salary of employees in Slovenia, calculated per month, for each day of work at home, which, taking into account the last known average earnings published by the Statistical Office of the Republic of Slovenia for 2021 (EUR 1,969.59), is EUR 3.94 per day.
For more information, contact our experts at Grant Thornton.