{"id":29204,"date":"2024-01-09T21:54:12","date_gmt":"2024-01-09T20:54:12","guid":{"rendered":"https:\/\/www.promotiv.si\/personal-supplementary-work-and-vouchers\/"},"modified":"2024-01-09T21:54:12","modified_gmt":"2024-01-09T20:54:12","slug":"personal-supplementary-work-and-vouchers","status":"publish","type":"post","link":"https:\/\/www.promotiv.si\/en\/personal-supplementary-work-and-vouchers\/","title":{"rendered":"Personal Supplementary Work and Vouchers"},"content":{"rendered":"<div class=\"summary\">\n<p>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 \u2013 ZPDZC-1 (Official Gazette of the Republic of Slovenia, No. 32\/2014) and the Regulation on Personal Supplementary Work (Official Gazette of the Republic of Slovenia, No. 94\/2014).<\/p>\n<p>The key updates include:<\/p>\n<ul>\n<li>Individuals opting for personal supplementary work from January 1, 2015, must register with AJPES (online or in person at the administrative unit).<\/li>\n<li>AJPES publicly publishes a list of individuals performing personal supplementary work on its website.<\/li>\n<li>Appendix 1 of the Regulation on Personal Supplementary Work (Official Gazette of the Republic of Slovenia, No. 94\/2014) specifies a list of tasks that can be performed as personal supplementary work.<\/li>\n<li>The income limit for individuals engaged in personal supplementary work for a six-month period is set at three times the net average salary from the previous year (currently 2,974.3 euros based on 2013). Individuals must report their earnings by July 10 for the first half-year and by January 10 for the second half-year, using the form attached to the Regulation on Personal Supplementary Work.<\/li>\n<li>Mandatory social security contributions are introduced for individuals performing personal supplementary work: a pension and disability insurance contribution (7 euros) and a health insurance contribution (2 euros) are paid by obtaining a voucher valid for the calendar month in which the work is performed. The voucher can initially be obtained only at the administrative unit, and later through the e-government portal.<\/li>\n<li>Individuals must monthly declare all their earnings from personal supplementary work for the assessment of income tax advance payments at the Financial Administration of the Republic of Slovenia.<\/li>\n<\/ul>\n<p>As of January 1, 2015, personal supplementary work is considered:<\/p>\n<\/div>\n<div class=\"txt\">\n<p style=\"padding-left: 30px;\">1. When an individual performs household assistance, similar tasks, or other minor tasks, provided that specific regulations do not stipulate otherwise and that they are specified under point A on the list of tasks considered as personal supplementary work. These tasks must not be performed for a legal entity, foreign legal entity, or self-employed person.<\/p>\n<p style=\"padding-left: 30px;\">An individual can only perform work for a person holding a voucher issued in their name. The client must obtain the voucher before the commencement of work.<\/p>\n<p style=\"padding-left: 30px;\">2. When an individual produces products of home and artistic crafts in accordance with the law regulating craft activities, other products predominantly handmade or produced using predominantly traditional methods at home and sells them, or when they gather and sell forest fruits and herbs, provided that these tasks are specified under point B on the list of tasks considered as personal supplementary work.<\/p>\n<p style=\"padding-left: 30px;\">An individual can perform these tasks if they have obtained a voucher issued in their name before commencing the work.<\/p>\n<p>If an individual has registered personal supplementary work under the previous system as of January 1, 2015, they can continue this work under the conditions and in the manner valid on December 31, 2014. However, under the new system, they must register personal supplementary work no later than June 30, 2015. During this period, a voucher or payment of contributions is not required for legal performance of these tasks. Nevertheless, for all income payments after January 1, 2015, individuals must include them in the monthly declaration for the assessment of income tax advance payments for income from another contractual relationship (including income received from payers who are tax withholdings payers), as the payer of income for personal supplementary work, who is a tax withholding payer (e.g., a legal entity purchasing products of home crafts from the performer of personal supplementary work), is no longer obligated to calculate, deduct, and pay tax withholdings.<\/p>\n<p>Source: FURS<br \/>\n    More: <a href=\"http:\/\/www.mddsz.gov.si\/si\/delovna_podrocja\/delovna_razmerja_in_pravice_iz_dela\/delovna_razmerja\/delo_na_crno\/nova_ureditev_osebnega_dopolnilnega_dela\/\" target=\"_blank\" rel=\"noopener\">MDDSZ<\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>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 \u2013 ZPDZC-1 (Official Gazette of the Republic of Slovenia, No. 32\/2014) and the Regulation  [&#8230;]<\/p>\n","protected":false},"author":1,"featured_media":19902,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[125,120,122,121],"tags":[],"class_list":["post-29204","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-davki-en","category-dohodnina-en","category-place-en","category-prispevki-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - 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