Amendment to the Natural Disaster Recovery Act (ZOPNN-F)

Due to the devastating floods, the National Assembly adopted an amendment to the Natural Disaster Recovery Act (ZOPNN-F) on 9 August 2023 under the urgent procedure. The amendment introduces, inter alia, the following.

14 August 2023 declared a day-off work

14 August 2023 is declared a day-off work (Solidarity Day). Employers will have to calculate a salary compensation for employees, who do not work on this day. If employees work on a public holiday, they will be entitled to an allowance for working on a day-off, in accordance with applicable collective agreement binding for the employer.

Increase of the tax-exempt solidarity payment

The one-off solidarity payment made by the employer to the employee in 2023 for the serious damage, caused by the floods in August 2023, is exempt from income tax and social security payment up to the amount of 10,000 EUR.

In general, the tax-exempt solidarity payment paid due to any other serious damage is limited to 2,000 EUR.

Additional tax allowance for donations for 2023

In addition to the general tax allowance for donations, made to humanitarian organisations, which can be claimed by companies and individuals carrying out business activity, an additional tax deduction is introduced for donations intended specifically to repair damage caused by a natural disaster in August 2023.

The additional tax allowance will be recognised as a reduction of the tax base for the full amount of the cash payments made to the designated bank account of the Republic of Slovenia.

Partial reimbursement of the salary compensation for employees who cannot work due to natural disaster

Employers, who are temporarily unable to provide work to employees because of floods, are entitled to partial reimbursement of salary compensation for employees temporarily waiting for work at home. The amount of the reimbursement is limited to 80 % of the salary compensation, but not more than the amount of average salary in Slovenia for May 2023.

Change of the Tariff to the Collective agreement for Slovenia’s trade sector

In the Official Gazette No. 74/2023 from 1 July 2023 the new minimal amounts of basic salaries, reimbursements for meal expenses during work, for transportation to and from work and business travel expenses (Tariff to the Trade Collective Agreement) were published.

The minimum basic salaries (MBS) for individual tariff classes for work performed from including 1 July 2023 onwards amount to:

Tariff class		MBS in EUR
I.	Easy tasks	825.20
II.	Less difficult tasks	856.87
III.	Medium difficult tasks	907.76
IV.	Difficult tasks	969.00
V.	More difficult tasks	1,080.10
VI.	Very difficult tasks	1,194.02
VI.	Highly difficult tasks	1,424.02

From 1 July 2023 the minimal reimbursement for meal expenses during work amounts to EUR 6.71, which represents an increase by EUR 1.9. In the event, that public transportation is not available, reimbursement of transportation to and from work now amounts to EUR 0.19.

For business travels in Slovenia the minimal reimbursement of costs has increased as follows: