The measure applies only to private employers, to the exemption of pension and disability insurance contributions from the salary for work in March (from 13.3.2020) and the payment from the salary for the month of April in May. Direct and indirect users of the budget of the Republic of Slovenia and municipalities and employers who perform financial or insurance activities that belong to group K according to the SKD are not entitled to partial exemption.
Upon payment of the salary, the employer submits a REK-1 form with an indication of the type of income 1002. No application is envisaged for the exemption from the payment of PIZ contributions. Using the tax calculator is important.
Crisis allowance
Who does it belong to and what is the taxation?
Private employers pay a crisis allowance to every employee who works during the epidemic in March (from 13.3.2020), April and May and his last paid monthly salary does not exceed 3x the minimum wage. The employee is entitled to an allowance of 200 euros for a full month of work, or proportional share if the worker has not worked for a whole month in a month. No contributions or advance payment of personal income tax are calculated and paid from the crisis allowance. Upon payment, the employer submits a REK-1 form, indicating the type of income 1190.
The measure does not apply to direct and indirect budget users and users of municipal budgets, as well as to financial and insurance activities from group K according to the SKD.
- Partial reimbursement of salary compensation and exemption from contributions from salary compensation.
How to exercise the right to a refund of salary compensation?
Reimbursement of wage compensation belongs to employers who pay their employees compensation for posting to work, or to workers who are at home due to force majeure. The measure does not apply to employers who are direct or indirect users of the state or municipal budget, whose share of revenues from public sources was higher than 70% in 2019, and employers of financial or insurance activities from group K according to the SKD. In addition, only employers who estimate that their revenues will fall by more than 20% in the first half of 2020 compared to the same period in 2019 are eligible for the measure.
The eligible employer claims the reimbursement with an application submitted to the HIIS, and on the day of submitting the application it may not have unpaid due mandatory duties and other monetary non-tax liabilities recovered by FURS (on the day of submitting the application it must also have submitted all tax deductions for employment income for the last 5 years).
Can you claim an exemption from contributions from salary compensation paid?
Employers, who are entitled to a refund of compensation paid for waiting for work due to the consequences of the epidemic, or due to force majeure, can claim exemption from all social security contributions, from 13.3 until 31.5.2020, but at most until the compensation of the salary in the amount of the average salary for 2019 in the Republic of Slovenia, calculated per month.
Running of deadlines for performing procedural actions of taxpayers
Does the epidemic interrupt the deadlines for procedural actions, such as deadline for appeal, objection, filing various tax returns, etc.?
The running of deadlines during an epidemic is regulated, which stops running deadlines in matters that are not urgent. This means that for urgent matters (tax assessment, customs procedures, submission of accounts, write-offs, deferrals and installments), the deadlines will run smoothly. For all other matters that are not urgent (eg inspection and misdemeanor proceedings), the deadlines do not run, which means that the parties can fulfill their obligations after the termination of the measures.
