Tax Alert, February 2022, #1

Local contact

Matej Kovačič

23 Feb 2022
Subject Tax legislation
Categories Tax alert
Jurisdictions Slovenia

Company's e-mail address must be entered into the Business Register of Slovenia

Following the Amendment of the Companies Act, the company's e-mail address is a mandatory information and must be provided to the register. If an e-mail address has not been listed in the Business Register of Slovenia so far, a company is obliged to arrange it by Thursday 24 February 2022 at the latest.

The listing of an email address can be done it in the following ways:

  • submit a Proposal for entry of a change only in the PRS at the SPOT point,
  • completed and manually or electronically signed form Proposal for entry of a change in the PRS (you can find it here), sent by post or e-mail or delivered in person to the AJPES,
  • deliver or send an application to the AJPES (it can be in the form of a letter, it is not obligatory to fill in the form), which must be signed electronically or manually,
  • at the same time as submitting a proposal for entering an amendment in the court register, if you also change other information about the company, which you submit at the SPOT point or with a notary.

A fine of 15,000 to 45,000 EUR is imposed on a large company, a fine of 10,000 to 30,000 EUR on a medium-sized company, a fine of 2,500 to 15,000 EUR on a small company, and a fine of 1,000 to 6,000 EUR on a micro company that fails to register data or has incorrect data entered in the register. A fine of 1,000 to 5,000 EUR is imposed on management for a misdemeanour, if they do not register the data for entry in the register within a specified period in accordance with the third paragraph of Article 47 of the Companies Act. A fine of 600 to 1,200 EUR is imposed on an individual who must file an application for entry in the register and fails to file the application within the prescribed time limit.

 

Changes to salary compensations refunded by the Health Insurance Institute of Slovenia

On 4 February 2022, two amendments were published in the Official Gazette related to calculating salary compensations refunded by the Health Insurance Institute of Slovenia. The amendments relate to Article 137 of the Employment Relationships Act (ZDR-1C) and Article 29 of the Health Care and Health Insurance Act (ZZVZZ-R). The amendments to both laws entered into force on the 19th February and apply from 1 March 2022 onwards.

The published changes determine the shortening of the period of payment of compensation at the expense of the employer from 30 to 20 days, for the reason of absence 01 - illness, 02 - injury outside work and 05 - injury by a third party outside work. The mentioned change also effects two or more consecutive absences from work due to the same illness from 30 working days to 20 working days. When the first absence is at the expense of the employer for the previously mentioned reasons in March 2022 and later, it must be for 20 working days followed by a break shorter than 10 working days and then a new absence from work for the same reason, which is confirmed by the doctor's decision.

ZDR-1C also introduces changes to the third paragraph of Article 137, whereby the employer pays salary compensation from its own funds due to delays 01, 02 or 05 in an individual calendar year for a maximum of 120 working days for 2021 (and previous years) and 80 working days for 2022 and future years. For longer absences, namely from the 121st working day for 2021 (and previous years) or the 81st working day for 2022 and the following years, the employer pays the salary compensations which is refunded by the Health Insurance Institute of Slovenia, but provided that the absence was decided by an appointed doctor.

More technical information related to the aforementioned change in the calculation of dates refunded by the Health Insurance Institute of Slovenia is published on the website of the Health Insurance Institute of Slovenia.

 

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