Carbon Border Adjustment Mechanism (CBAM)

To support the EU’s goal of carbon neutrality by 2050, the Carbon Border Adjustment Mechanism (CBAM) of the EU Regulation 2023/956 is gradually being introduced across the EU. CBAM aims to ensure that goods imported into the EU contain the cost of their carbon footprint. CBAM should both equalize the taxation of domestic and imported goods and prevent carbon leakage due to the relocation of production from the EU to third countries, which are less ambitious about the reduction of emissions.

During the transitional phase of CBAM (1 October 2023 to 31 December 2025), importers of CBAM goods are subject only to a reporting obligation. From 2026 onwards, importers of CBAM goods like cement, fertilizers, electricity, iron and steel as well as aluminium and hydrogen will be subject to a CBAM duty for imported quantities of the aforementioned goods.

The EU Regulation generally applies to the import of goods from third countries. Excluded from the list of third countries and/or territories are Iceland, Liechtenstein, Norway, Switzerland, Büsingen, Heligoland, Livigno, Ceuta and Melilla.

The Regulation shall not apply to:

• goods with an intrinsic value per shipment of maximum EUR 150.00 (goods of negligible value),
• goods contained in passengers’ personal luggage, if the intrinsic value of these goods does not exceed EUR 150.00,
• goods to be moved or used in the context of military activities.

Persons liable for fulfilling the CBAM reporting obligations are importers and in certain cases, indirect customs agents. A quarterly CBAM report must be submitted via the CBAM portal in the EU Member State, in which the person or the entity is domiciled.

As from 2026, it will be no longer possible to import CBAM goods without the status of an authorized CBAM declarant.

Amendments in the field of salary compensation for sick leave

From 1 January 2024 onwards, salary compensation for sick leave to be borne by an employer has been extended to 30 working days (before: 20 working days).

At the same time, the maximum salary compensation for sick leave that can be borne by the Health Institute has been limited. In contrast to the previously unlimited salary compensation, the amount is now capped at 2.5 times the last known average monthly gross salary in the Republic of Slovenia.

The new minimum salary

The new minimum salary has been published. In 2024, the minimum gross salary amounts to EUR 1,253.90 (before: EUR 1,203.36) and applies to work performed from 1 January 2024 onwards.

The new minimum gross hourly rate for student work

As of 3 February 2024, the new minimum gross hourly rate for temporary and occasional work of students in the amount of EUR 7.21 applies.

Amendment of the collective agreement for Slovenia’s trade sector

In the Official Gazette No. 2/2024, dated 12 January 2024, Annex no. 2, the collective agreement for Slovenia’s trade sector was published. Among others, the collective agreement introduces the following changes:

• the validity of the collective agreement has been extended by 3 months, i.e., until 31 March 2024;
• a new definition of the place of work was added (Article 14), while at the same time, the definition of the place of work was expanded (Article 21). Employers must amend their employment contracts in accordance with the above changes by 31 December 2024;
• as from 1 January 2024, the minimum basic salaries (MBS) for individual tariff classes have been increased as follows:

• reimbursement of transportation costs: an employee is entitled to reimbursement of the cost of transportation to and from work in the amount of at least 85 % of the public transportation cost. In the case of reimbursement of the transportation cost in the form of mileage reimbursement, an employee is entitled to reimbursement in the amount of minimum EUR 0.19 for each full kilometre.

Amendment of the collective agreement for Slovenia’s electrical industry

In the Official Gazette No. 4/2024, dated 19 January 2024, addendum no. 16 to the collective agreement for Slovenia’s electrical industry was published. From 1 January 2024 onwards, the minimum basic salaries (MBS) for individual tariff classes have been increased as follows: