THE SLOVENIAN PARLAMENT CONFIRMED ACT ON ADDITIONAL MEASURES FOR MITIGATION OF CONSEQUNECES COVID-19 - EY Slovenia
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EY Slovenia
Tax Alert
February 2021
THE SLOVENIAN
PARLAMENT
CONFIRMED ACT ON
ADDITIONAL MEASURES
FOR MITIGATION OF
CONSEQUNECES
COVID-19
Tax Alert February 2021
Subsidizing of part - time
work
The right to subsidized part-time work can be exercised from 1 February 2021
onwards by an employer who meets the following conditions.
► Is a legal entity that was registered in the Business Register of the Republic
of Slovenia before 18 October 2020 and employs workers based on a full-
time employment contract or a natural person performing agricultural
activity and was entered in the register of agricultural activities before 18
October 2020 and
► According to employer’s estimate cannot provide minimum 90% of work
to at least 10% of workers.
Employers who have received a subsidy and will pay out profits after 1
January 2021, purchase their own shares or own business shares or pay a
reward to management, for 2021 or in 2021, should inform the Tax
Authorities within two months after payment of before -mentioned payments
and in accordance with the decision received from the Tax Authorities return
the funds received together with statutory default interest, which would be
calculated from date of receipt of the subsidy and up to the date of
repayment.
2 Tax Alert January 2021
Registration regarding work
from home
Irrespective of the provisions of Employment Relationships Act, the employer
must inform the Labor Inspectorate of the Republic of Slovenia regarding
work from home of its employees. Employer must provide information
regarding the worker and regarding information related to safety at work.
Employers who have been entered in-to the Business Register of Republic of
Slovenia should submit the application electronically.
The measure is valid from 1 February to 31 December 2021.
3 Tax Alert January 2021Crisis Alowance
As per PKP8 any employee whose monthly salary for November 2020,
excluding payment related to business performance, did not exceed twice the
minimum Slovenian salary, is entitled to the crisis allowance. Payment is
made upon payment of salary for the month of January 2021.
The full-time crisis allowance is EUR 200 and is exempt from all taxes and
contributions.
To reimburse the paid allowance, the employer submits a statement via the
FURS information system no later than by the end of March 2021.
The law also prescribes a fine for employers who do not pay crisis allowance
to eligible employees.
4 Tax Alert January 2021Minimum wage subsidies
Employers are, for each employee whose full-time salary without allowances,
part of the salary for business performance and payments for business
performance agreed in the collective agreement or employment contract
does not exceed the amount specified in the Minimum Wage Act, entitled to
reimbursement of the minimum wage salaries in the form of a monthly
subsidy of EUR 50.
The employer is not entitled to a subsidy for employees in the community
work. Employers, direct and indirect users of the budget of the Republic of
Slovenia and municipal budgets, as well as foreign diplomatic missions and
consulates, international organizations, missions of international
organizations and institutions, bodies and agencies of the European Union
are also not eligible for the subsidy.
To obtain a subsidy, the employer must submit a statement via the FURS
information system no later than the end of the month for the subsidy for the
previous month.
The employer is entitled to a subsidy for the payment of work from 1 January
2021 to 30 June 2021.
Employers who have received a subsidy and will pay out profits after 1
January 2021, purchase their own shares or own business shares or pay a
reward to management, for 2021 or in 2021, should inform the Tax
Authorities within two months after payment of before -mentioned payments
and in accordance with the decision received from the Tax Authorities return
the funds received together with statutory default interest, which would be
calculated from date of receipt of the subsidy and up to the date of
repayment.
5 Tax Alert January 2021Idle Workers
All employers who were entered in the Business Register of the Republic of
Slovenia on 31 December 2020 at the latest and are not one of the following
employers;
► Direct and indirect users of the budget of the Republic of Slovenia or the
municipal budget, whose share of public funding in 2020 was greater than
70%
► An employer who performs financial or insurance activity according to the
standard classification and has more than 10 employees as at 3 December
2020
► Foreign diplomatic missions and consulates
and are temporarily unable to provide work to their employees have the right
to use subsidy for idle workers.
Employers are entitled to the measure, if their revenue in 2021 would,
according to their estimate, fall by more than 20% compared to 2019 or 2020
due to the epidemic. If the employer did not perform business in the entire
year 2019, 2020 or 2021, employers are entitled to the measures, should
according to their estimates, their revenues in 2021 decrease by more than
20% compared to the average monthly revenues in 2019, 2020 and 2021.
The employer may have idle workers in a maximum period from 1 February
2021 to 30 April 2021.
The government may extend the measure no more than twice and not
beyond 30 June 2021.
6 Tax Alert January 2021Postponement of
foreclosures for debts of
natural persons
The government prolonged the measure of postponing the enforcement of
debts of natural persons by 17 March 2021. Postponing applies to all
foreclosures as long as they are not urgent matters, which the court also
decided on during the epidemic or in case if refers to child alimony.
7 Tax Alert January 2021How can EY help?
From the very beginning, we are monitoring the anti-corona measures for
you in the area of tax and labour law. In this tax news, we wanted to inform
you about the major proposed changes in the area of tax and labour. New
changes represent also new challenges and new definitions. There may be
many questions and dilemmas in the coming days.
We will continue to study in detail the measures in individual areas and their
impact on business.
Our team of tax and legal experts is at your disposal in case you need
additional advice regarding the measures taken or assistance in timely
fulfilment of obligations, submission of relevant applications and supporting
documentation for obtaining the rights arising from the offered measures.
8 Tax Alert January 2021EY Slovenia – Tax Department
Matej Kovačič, Partner, Head of Tax
T: +386 41 395 325
E: matej.kovacic@si.ey.com
► Matej advises clients on corporate tax, international tax and transfer pricing.
► He has extensive experience in advising domestic and international clients on tax aspects of
business restructurings, e.g. acquisitions, disposals, spin-offs, liquidations and mergers.
Mojca Lukač, Senior Manager
T: +386 41 332 396
E: mojca.lukac@si.ey.com
► Mojca advises clients on personal income tax, social security, payroll and immigration.
► She has experience in HR advisory and labor law.
Iris Bajec, Senior Manager
T: +386 51 348 818
E: iris.bajec@si.ey.com
► Iris specializes in accounting, compliance and reporting.
► She has extensive experience in transaction tax and in preparation and review of CIT returns
and financial statements.
Dina Ćosić, Senior Manager
T: +386 40 233 898
E: dina.cosic@si.ey.com
► Dina has extensive experience in accounting, reporting and payroll.
► She advises local and international clients in various areas of accounting and tax compliance
services.
David Jež, Senior Manager
T: +38615831961
E: david.jez@si.ey.com
► David is transfer pricing expert and leader within EY Slovenia.
► He loves solving complex transfer pricing and business cases and interacting with clients.
Anka Pogačnik, Manager
T: +386 30 479 902
E: anka.pogacnik@si.ey.com
► Anka advises clients mainly on VAT and other indirect taxes.
► She has experience in advising clients on complex tax issues, due diligences and VAT
optimisation projects.
Klemen Klemenčič, Manager
T: +386 31 611 233
E: klemen.klemencic@si.ey.com
► Klemen is specialized in business tax advisory services, due diligences and personal income
taxes.
► He has advised many domestic and international clients on efficient international restructuring
and tax matters of mergers, acquisitions, disposals and other investment projects.
Živa Lukač, Manager
T: +38615831859
E: ziva.lukac@si.ey.com
► Živa is specialized in accounting, payroll, compliance and reporting.
► She has experience on different areas of accounting for local and international clients, auditing,
payroll operate and tax compliance services.
9 Tax Alert January 2021EY | Assurance | Tax | Transactions | Advisory
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This material has been prepared for general
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