Untaxed pay for annual leave for the year 2022
In accordance with Employment Relationships Act (ZDR-1), the employer must pay off a pay for annual leave at least in the amount of the minimum salary in the Republic of Slovenia. As of January 2022, salary for full-time work amounts to 1074,43 EUR. If the employer is bound by a collective agreement, the required amount may be higher – namely, the collective agreement may stipulate that the employer must pay a higher pay for annual leave than the one specified in Employment Relationships Act (ZDR-1).
Pay for annual leave is tax-free up to 100% of the average salary in the Republic of Slovenia. This means that the pay for annual leave is not included in the tax base of employment income, and is paid in full to the employee as long as the amount is within the average salary, which is 2007,92 EUR for the year 2022.
Obligatory entry of e-mail address in the business register of Sovenia (ajpes)
In accordance with the latest amendment to the Companies Act (amendment ZGD-1K), the obligatory component of the entry in the Business Register of Slovenia is also the e-mail address of the company, which is also public information.
Existing companies must ensure that e-mail address is entered in the Business Register of Slovenia no later than 24 February 2022.
The obligation applies to all companies, as well as to economic interest associations and branches of foreign companies. The obligation to enter an e-mail address does not apply to sole proprietors.
Pursuant to Article 685 of the Companies Act (ZGD-1), a fine may be imposed for non-compliance with the provision on the entry of an e-mail address in the register.
Reimbursement of sick leave at the expense of the employer amended to only 20 days
The Slovenian Parliament approved the adoption of an amendment to the Employment Relationships Act (ZDR-1) and an amendment to the Health Care and Health Insurance Act (ZZVZZ). According to the amendments, the period of compensation for sick leave paid by the employer will be reduced from 30 working days to 20 working days, but to a maximum of 80 days in a calendar year. After 20 days, the compensation is borne by the health insurance. The same applies to independent entrepreneurs (s.p.).
The amendments will take effect on March 1st, 2022.