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Tax And The Mysteries About It Unfolds

For the month of March, the monthly basic income amounts to EUR 350, and for April and May to EUR 700 each, if the beneficiaries performed the activity at least from 13 March 2020 until the entry into force of the law.

The Right Payment

For the payment, it is necessary to submit a statement by 31 May 2020 at the latest, by which the beneficiary declares that due to the epidemic he is unable to carry out his activity, or is carrying it out to a significantly reduced extent. Beneficiaries will submit statements, from 14.4. forward.

Will you have to return the monthly basic income?

Only self-employed people whose income in the first half of 2020 will fall by more than 20% compared to the same period in 2019 and in the second half of 2020 will not achieve more than 20% revenue growth compared to the same period in 2019 are eligible for assistance. Otherwise, the aid will be repaid in full.

Partial exemption from contributions from wages for workers working at the time of the epidemic

Who is eligible for the measure and for what contributions?

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 taxfyle’s tax calculator  is important in this matter.

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

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