Regressions in 2024
In 2024, the same applies as in 2023, i.e., that regimes equal to 100% of the last known average salary in the Republic of Slovenia are tax-free. The latest published average gross monthly salary is EUR 2 279.52. Up to [...]
Minimum wage in 2024 (from 1.1.2024)
Minimum wage in 2024 for full-time work from 1. januarja 2024 dalje znaša 1.253,90 evra bruto. The new amount applies to work carried out from 1 January 2008. The new amount is new from 1 January 2024 onwards. Minimum wage [...]
Personal Supplementary Work and Vouchers
As of January 1, changes to the regulation of personal supplementary work have come into effect based on the Prevention of Undeclared Work and Employment Act – ZPDZC-1 (Official Gazette of the Republic of Slovenia, No. 32/2014) and the Regulation [...]
Don’t forget about bound account books.
Taxpayers who issue invoices in cash transactions without using suitable accounting software or an electronic device must start issuing invoices from a special bound account book from January 31, 2015, onwards. The bound account book can be purchased at bookstores, [...]
Natural persons who perform an activity and are in a dependent relationship
Recently, the Financial Administration of the Republic of Slovenia (hereinafter: FURS) published a position regarding the legal and tax treatment of natural persons who have a registered activity and work in a dependent relationship with an employer. FURS states in [...]
Forecast of income from renting out property until 15.1.2016
As every year, all tax payers, natural persons, who in 2015 rented out movable or immovable property to other natural persons or foreign legal entities in and outside the Republic of Slovenia, must declare the income they have achieved to [...]
ATTENTION: June 30, 2016 is the deadline for filing an objection against an informative income tax calculation.
Taxpayers who received informational income tax calculations by regular mail at the end of May or early June have until Thursday, June 30, 2016, to file an objection if they find that the information in the informational calculation is incorrect [...]
eService of decisions on tax enforcement
From November 1, 2016, the electronic method of service will also apply to decisions on tax enforcement, which are used to recover outstanding tax liabilities. These are very important documents, so we urge all business entities to (if they have [...]
Minimum salary from January 1, 2019
The minimum wage for full-time work from January 1, 2019 is 886.63 euros (gross). With the adoption of the amendment to the Minimum Wage Act, the minimum wage for full-time work will increase from the current 638 euros net to [...]
Amount of holiday allowance in 2019
Relieving holiday pay for 2019 The National Assembly has adopted the government's proposed amendments to the Income Tax Act and the Pension and Disability Insurance Act, which will enable this year's holiday payers to be relieved of income tax and [...]