Payroll data
| Valid from | Transport on a business trip | Transport to and from work |
| 01.08.2008 | 0,37 EUR/km | 0,18 EUR/km |
– – – – – – – Excerpt from the Decree – – – – – – –
Pursuant to points (3), (4), (7) and (8) of paragraph one and two of Article 44 of the Income Tax Act (Official Gazette of the Republic of Slovenia, No. 117/06 and 10/08) and to indent (4) of paragraph three of Article 3 of the Contractual Work Tax Act (Official Gazette of the Republic of Slovenia, No. 72/93, No. 22/94, No. 45/95, No. 12/96, and No. 82/97 – Decree-Law No. 72/93, No. 22/94, No. 45/95, No. 12/96, and No. 82/97 – Decree-Law No. 82/97 – Constitutional Court decision), the Government of the Republic of Slovenia issues the following
DECREE
amending the Decree on the reimbursement of work-related expenses and other income excluded from the taxable amount
Article 1
The title of the Decree on the reimbursement of work-related expenses and other income excluded from the taxable amount (Official Gazette of the Republic of Slovenia, No. 140/06) shall be amended to read as follows: “Decree on the tax treatment of reimbursement of costs and other income from employment”.
Article 2
In Article 2, in the first paragraph, the number “5.54” is replaced by “6.12”. In the second paragraph, the number “0.69” is replaced by “0.76”.
Article 3
In Article 3, in the fourth, fifth and eight paragraphs, the number “0.15” is replaced by “0.18”.
Article 4
In Article 4, in the first paragraph, the number “15.02” is replaced by “21.39”, the number “7.51” is replaced by “10.68” and the number “5.26” is replaced by “7.45”. The following paragraph shall be added after the third paragraph, to read as follows: “(4) Notwithstanding the first paragraph of this Article, in the case of remuneration intended to cover subsistence expenses, where the payment is made to a natural person who, by virtue of an appointment, performs the functions of a member of an electoral committee pursuant to the electoral regulations, the amount of the full day’s subsistence allowance shall be EUR 15.00″.
Article 5
In Article 5, in the third paragraph, the number “0.29” is replaced by “0.37”.
Article 6
In Article 7, in the second and fourth paragraphs, the number “3.13” is replaced by “4.49”.
Article 7
In Article 10, the number “3.443” is replaced by “4.063”.
Article 8
This Decree shall enter into force on August 1, 2008.
No. 00712-18/2008/8;
Ljubljana, July 7, 2008;
EVA 2007-1611-0221
…
To view the entire text of the Decree, click on the following link: DECREE on the reimbursement of work-related expenses and other income excluded from the taxable amount (Official Gazette of the Republic of Slovenia, No. 140/2006 of December 29, 2006)
| Type of subsistence | Valid from | from 6 to 8 hours | from 8 to 12 hours | over 12 hours |
| Subsistence for travelling within Slovenia | 01.08.2008 | 7,45 EUR | 10,68 EUR | 21,39 EUR |
| Subsistence for travelling outside of Slovenia | 23.03.2007 | up to 8 hours | from 8 to 14 hours | over 14 hours |
| The rate depends on the country the employee is travelling to | 25% according to the Decree | 75% according to the Decree (reduced – 15% for overnight accommodation with breakfast) | 100% according to the Decree (reduced – 10% for overnight accommodation with breakfast) |
| Valid from | Transport on a business trip | Transport to and from work |
| 01.08.2008 | 0,37 EUR/km | 0,18 EUR/km |
– – – – – – – Excerpt from the Decree – – – – – – –
Pursuant to points (3), (4), (7) and (8) of paragraph one and two of Article 44 of the Income Tax Act (Official Gazette of the Republic of Slovenia, No. 117/06 and 10/08) and to indent (4) of paragraph three of Article 3 of the Contractual Work Tax Act (Official Gazette of the Republic of Slovenia, No. 72/93, No. 22/94, No. 45/95, No. 12/96, and No. 82/97 – Decree-Law No. 72/93, No. 22/94, No. 45/95, No. 12/96, and No. 82/97 – Decree-Law No. 82/97 – Constitutional Court decision), the Government of the Republic of Slovenia issues the following
DECREE
amending the Decree on the reimbursement of work-related expenses and other income excluded from the taxable amount
Article 1
The title of the Decree on the reimbursement of work-related expenses and other income excluded from the taxable amount (Official Gazette of the Republic of Slovenia, No. 140/06) shall be amended to read as follows: “Decree on the tax treatment of reimbursement of costs and other income from employment”.
Article 2
In Article 2, in the first paragraph, the number “5.54” is replaced by “6.12”. In the second paragraph, the number “0.69” is replaced by “0.76”.
Article 3
In Article 3, in the fourth, fifth and eight paragraphs, the number “0.15” is replaced by “0.18”.
Article 4
In Article 4, in the first paragraph, the number “15.02” is replaced by “21.39”, the number “7.51” is replaced by “10.68” and the number “5.26” is replaced by “7.45”. The following paragraph shall be added after the third paragraph, to read as follows: “(4) Notwithstanding the first paragraph of this Article, in the case of remuneration intended to cover subsistence expenses, where the payment is made to a natural person who, by virtue of an appointment, performs the functions of a member of an electoral committee pursuant to the electoral regulations, the amount of the full day’s subsistence allowance shall be EUR 15.00″.
Article 5
In Article 5, in the third paragraph, the number “0.29” is replaced by “0.37”.
Article 6
In Article 7, in the second and fourth paragraphs, the number “3.13” is replaced by “4.49”.
Article 7
In Article 10, the number “3.443” is replaced by “4.063”.
Article 8
This Decree shall enter into force on August 1, 2008.
No. 00712-18/2008/8; Ljubljana, July 7, 2008;
EVA 2007-1611-0221
…
To view the entire text of the Decree, click on the following link: – DECREE amending the Decree on reimbursement of costs for travelling abroad on official mission
DECREE amending the Decree on reimbursement of costs for travelling abroad on official mission
(excerpt from the Decree)
Article 1
The Decree on reimbursement of costs for travelling abroad on official mission (Official Gazette of the Republic of Slovenia, No. 38/94, No. 63/94, No. 24/96, No. 96/00, No. 35/02, No. 86/02, No. 66/04 and No. 73/04) shall be amended, and both paragraph one and two of Article 1 shall be replaced by the following: “This Decree regulates the reimbursement of expenses for missions abroad for civil servants in the bodies of the national administration and judicial authorities, and for officials in the national administration and the Government of the Republic of Slovenia (hereinafter referred to as ’employees’).
Where a staff member is sent on mission for involvement in a programme in the context of a European or other international organisation financing such participation, eligibility and the amount of reimbursement shall be determined in the manner laid down in the rules of that organisation.”
| Effective from | Amount of the meal allowance during work / per day in EUR |
| 01.08.2008 | 6,12 EUR/day |
| Valid from | Transport on a business trip | Transport to and from work |
| 01.08.2008 | 0,37 EUR/km | 0,18 EUR/km |
– – – – – – – Excerpt from the Decree – – – – – – –
Pursuant to points (3), (4), (7) and (8) of paragraph one and two of Article 44 of the Income Tax Act (Official Gazette of the Republic of Slovenia, No. 117/06 and 10/08) and to indent (4) of paragraph three of Article 3 of the Contractual Work Tax Act (Official Gazette of the Republic of Slovenia, No. 72/93, No. 22/94, No. 45/95, No. 12/96, and No. 82/97 – Decree-Law No. 72/93, No. 22/94, No. 45/95, No. 12/96, and No. 82/97 – Decree-Law No. 82/97 – Constitutional Court decision), the Government of the Republic of Slovenia issues the following
DECREE
amending the Decree on the reimbursement of work-related expenses and other income excluded from the taxable amount
Article 1
The title of the Decree on the reimbursement of work-related expenses and other income excluded from the taxable amount (Official Gazette of the Republic of Slovenia, No. 140/06) shall be amended to read as follows: “Decree on the tax treatment of reimbursement of costs and other income from employment”.
Article 2
In Article 2, in the first paragraph, the number “5.54” is replaced by “6.12”. In the second paragraph, the number “0.69” is replaced by “0.76”.
Article 3
In Article 3, in the fourth, fifth and eight paragraphs, the number “0.15” is replaced by “0.18”.
Article 4
In Article 4, in the first paragraph, the number “15.02” is replaced by “21.39”, the number “7.51” is replaced by “10.68” and the number “5.26” is replaced by “7.45”. The following paragraph shall be added after the third paragraph, to read as follows: “(4) Notwithstanding the first paragraph of this Article, in the case of remuneration intended to cover subsistence expenses, where the payment is made to a natural person who, by virtue of an appointment, performs the functions of a member of an electoral committee pursuant to the electoral regulations, the amount of the full day’s subsistence allowance shall be EUR 15.00″.
Article 5
In Article 5, in the third paragraph, the number “0.29” is replaced by “0.37”.
Article 6
In Article 7, in the second and fourth paragraphs, the number “3.13” is replaced by “4.49”.
Article 7
In Article 10, the number “3.443” is replaced by “4.063”.
Article 8
This Decree shall enter into force on August 1, 2008.
No. 00712-18/2008/8;
Ljubljana, July 7, 2008;
EVA 2007-1611-0221
…
To view the entire text of the Decree, click on the following link: DECREE on the reimbursement of work-related expenses and other income excluded from the taxable amount (Official Gazette of the Republic of Slovenia, No. 140/2006 of December 29, 2006)
