{"id":1671,"date":"2022-03-22T13:56:32","date_gmt":"2022-03-22T12:56:32","guid":{"rendered":"https:\/\/www.fiposor.si\/payroll-data\/"},"modified":"2022-03-22T13:56:33","modified_gmt":"2022-03-22T12:56:33","slug":"payroll-data","status":"publish","type":"page","link":"https:\/\/www.fiposor.si\/en\/payroll-data\/","title":{"rendered":"Payroll data"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1671\" class=\"elementor elementor-1671 elementor-801\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d53df07 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d53df07\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e324f39\" 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elementor-element-5f68539\" data-id=\"5f68539\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ac1df88 elementor-widget elementor-widget-toggle\" data-id=\"ac1df88\" data-element_type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.21.0 - 26-05-2024 *\/\n.elementor-toggle{text-align:start}.elementor-toggle .elementor-tab-title{font-weight:700;line-height:1;margin:0;padding:15px;border-bottom:1px solid #d5d8dc;cursor:pointer;outline:none}.elementor-toggle .elementor-tab-title .elementor-toggle-icon{display:inline-block;width:1em}.elementor-toggle .elementor-tab-title .elementor-toggle-icon svg{margin-inline-start:-5px;width:1em;height:1em}.elementor-toggle .elementor-tab-title .elementor-toggle-icon.elementor-toggle-icon-right{float:right;text-align:right}.elementor-toggle 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class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1801\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1801\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Mileage allowance<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1801\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1801\"><table style=\"border-collapse: collapse; width: 100%; height: 90px;\">\r\n<tbody>\r\n<tr style=\"height: 45px;\">\r\n<td style=\"width: 33.3333%; height: 45px;\"><strong>Valid from<\/strong><\/td>\r\n<td style=\"width: 33.3333%; height: 45px;\"><strong>Transport on a business trip<\/strong><\/td>\r\n<td style=\"width: 33.3333%; height: 45px;\"><strong>Transport to and from work<\/strong><\/td>\r\n<\/tr>\r\n<tr style=\"height: 45px;\">\r\n<td style=\"width: 33.3333%; height: 45px;\">\u00a001.08.2008<\/td>\r\n<td style=\"width: 33.3333%; height: 45px;\">0,37 EUR\/km<\/td>\r\n<td style=\"width: 33.3333%; height: 45px;\">0,18 EUR\/km<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<p style=\"text-align: center;\">\u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 <strong>Excerpt from the Decree <\/strong>\u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013<\/p>\r\n<p style=\"text-align: center;\">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 \u2013 Decree-Law No. 72\/93, No. 22\/94, No. 45\/95, No. 12\/96, and No. 82\/97 &#8211; Decree-Law No. 82\/97 \u2013 Constitutional Court decision), the Government of the Republic of Slovenia issues the following<\/p>\r\n<p style=\"text-align: center;\">DECREE<\/p>\r\n<p style=\"text-align: center;\">amending the Decree on the reimbursement of work-related expenses and other income excluded from the taxable amount<\/p>\r\n<p style=\"text-align: center;\"><strong>Article 1<\/strong><\/p>\r\n<p style=\"text-align: center;\">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: \u201cDecree on the tax treatment of reimbursement of costs and other income from employment\u201d.<\/p>\r\n<p style=\"text-align: center;\"><strong>Article 2<\/strong><\/p>\r\n<p style=\"text-align: center;\">In Article 2, in the first paragraph, the number \u201c5.54\u201d is replaced by \u201c6.12\u201d. In the second paragraph, the number \u201c0.69\u201d is replaced by \u201c0.76\u201d.<\/p>\r\n<p style=\"text-align: center;\"><strong>Article 3<\/strong><\/p>\r\n<p style=\"text-align: center;\">In Article 3, in the fourth, fifth and eight paragraphs, the number \u201c0.15\u201d is replaced by \u201c0.18\u201d.<\/p>\r\n<p style=\"text-align: center;\"><strong>Article 4<\/strong><\/p>\r\n<p style=\"text-align: center;\">In Article 4, in the first paragraph, the number \u201c15.02\u201d is replaced by \u201c21.39\u201d, the number \u201c7.51\u201d is replaced by \u201c10.68\u201d and the number \u201c5.26\u201d is replaced by \u201c7.45\u201d. The following paragraph shall be added after the third paragraph, to read as follows: \u201c(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&#8217;s subsistence allowance shall be EUR 15.00&#8243;.<\/p>\r\n<p style=\"text-align: center;\"><strong>Article 5<\/strong><\/p>\r\n<p style=\"text-align: center;\">In Article 5, in the third paragraph, the number \u201c0.29\u201d is replaced by \u201c0.37\u201d.<\/p>\r\n<p style=\"text-align: center;\"><strong>Article 6<\/strong><\/p>\r\n<p style=\"text-align: center;\">In Article 7, in the second and fourth paragraphs, the number \u201c3.13\u201d is replaced by \u201c4.49\u201d.<\/p>\r\n<p style=\"text-align: center;\"><strong>Article 7<\/strong><\/p>\r\n<p style=\"text-align: center;\">In Article 10, the number \u201c3.443\u201d is replaced by \u201c4.063\u201d.<\/p>\r\n<p style=\"text-align: center;\"><strong>Article 8<\/strong><\/p>\r\n<p style=\"text-align: center;\">This Decree shall enter into force on August 1, 2008.<\/p>\r\n<p style=\"text-align: center;\">No. 00712-18\/2008\/8;<\/p>\r\n<p style=\"text-align: center;\">Ljubljana, July 7, 2008;<\/p>\r\n<p style=\"text-align: center;\">EVA 2007-1611-0221<\/p>\r\n<p style=\"text-align: center;\">&#8230;<\/p>\r\n<p style=\"text-align: center;\">To view the entire text of the Decree, click on the following link:\u00a0<a href=\"http:\/\/www.uradni-list.si\/1\/content?id=77643&amp;part=&amp;highlight=uredba+o+vi%C5%A1ini+povra%C4%8Dil\">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)<\/a><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1802\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1802\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Subsistence<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1802\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1802\"><table style=\"border-collapse: collapse; width: 100%;\">\r\n<tbody>\r\n<tr>\r\n<td style=\"width: 20%;\">Type of subsistence<\/td>\r\n<td style=\"width: 20.2825%;\"><strong>Valid from<\/strong><\/td>\r\n<td style=\"width: 19.7175%;\"><strong>from 6 to 8 hours <\/strong><\/td>\r\n<td style=\"width: 20%;\"><strong>from 8 to 12 hours <\/strong><\/td>\r\n<td style=\"width: 20%;\"><strong>over 12 hours <\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"width: 20%;\">Subsistence for travelling within Slovenia<\/td>\r\n<td style=\"width: 20.2825%;\">01.08.2008<\/td>\r\n<td style=\"width: 19.7175%;\">7,45 EUR<\/td>\r\n<td style=\"width: 20%;\">10,68 EUR<\/td>\r\n<td style=\"width: 20%;\">21,39 EUR<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<table style=\"font-size: 16px; font-style: normal; border-collapse: collapse;\">\r\n<tbody>\r\n<tr>\r\n<td style=\"width: 19.9282%;\"><strong>Subsistence for travelling outside of Slovenia<\/strong><\/td>\r\n<td style=\"width: 20%;\"><strong>23.03.2007<\/strong><\/td>\r\n<td style=\"width: 20%;\"><strong>up to 8 hours<\/strong><\/td>\r\n<td style=\"width: 20%;\"><strong>from 8 to 14 hours<\/strong><\/td>\r\n<td style=\"width: 20%;\"><strong>over 14 hours<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"width: 19.9282%;\">The rate depends on the country the employee is travelling to<\/td>\r\n<td style=\"width: 20%;\"><\/td>\r\n<td style=\"width: 20%;\">25% according to the Decree<\/td>\r\n<td style=\"width: 20%;\">75% according to the Decree (reduced &#8211; 15% for overnight accommodation with breakfast)<\/td>\r\n<td style=\"width: 20%;\">100% according to the Decree (reduced &#8211; 10% for overnight accommodation with breakfast)<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<table style=\"border-collapse: collapse; width: 100%; height: 90px;\">\r\n<tbody>\r\n<tr style=\"height: 45px;\">\r\n<td style=\"width: 33.3333%; height: 45px;\"><strong>Valid from<\/strong><\/td>\r\n<td style=\"width: 33.3333%; height: 45px;\"><strong>Transport on a business trip<\/strong><\/td>\r\n<td style=\"width: 33.3333%; height: 45px;\"><strong>Transport to and from work<\/strong><\/td>\r\n<\/tr>\r\n<tr style=\"height: 45px;\">\r\n<td style=\"width: 33.3333%; height: 45px;\">\u00a001.08.2008<\/td>\r\n<td style=\"width: 33.3333%; height: 45px;\">0,37 EUR\/km<\/td>\r\n<td style=\"width: 33.3333%; height: 45px;\">0,18 EUR\/km<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<p style=\"text-align: center;\">\u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 <strong>Excerpt from the Decree <\/strong>\u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013<\/p>\r\n<p style=\"text-align: center;\">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 \u2013 Decree-Law No. 72\/93, No. 22\/94, No. 45\/95, No. 12\/96, and No. 82\/97 &#8211; Decree-Law No. 82\/97 \u2013 Constitutional Court decision), the Government of the Republic of Slovenia issues the following<\/p>\r\n<p style=\"text-align: center;\">DECREE<\/p>\r\n<p style=\"text-align: center;\">amending the Decree on the reimbursement of work-related expenses and other income excluded from the taxable amount<\/p>\r\n<p style=\"text-align: center;\"><strong>Article 1<\/strong><\/p>\r\n<p style=\"text-align: center;\">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: \u201cDecree on the tax treatment of reimbursement of costs and other income from employment\u201d.<\/p>\r\n<p style=\"text-align: center;\"><strong>Article 2<\/strong><\/p>\r\n<p style=\"text-align: center;\">In Article 2, in the first paragraph, the number \u201c5.54\u201d is replaced by \u201c6.12\u201d. In the second paragraph, the number \u201c0.69\u201d is replaced by \u201c0.76\u201d.<\/p>\r\n<p style=\"text-align: center;\"><strong>Article 3<\/strong><\/p>\r\n<p style=\"text-align: center;\">In Article 3, in the fourth, fifth and eight paragraphs, the number \u201c0.15\u201d is replaced by \u201c0.18\u201d.<\/p>\r\n<p style=\"text-align: center;\"><strong>Article 4<\/strong><\/p>\r\n<p style=\"text-align: center;\">In Article 4, in the first paragraph, the number \u201c15.02\u201d is replaced by \u201c21.39\u201d, the number \u201c7.51\u201d is replaced by \u201c10.68\u201d and the number \u201c5.26\u201d is replaced by \u201c7.45\u201d. The following paragraph shall be added after the third paragraph, to read as follows: \u201c(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&#8217;s subsistence allowance shall be EUR 15.00&#8243;.<\/p>\r\n<p style=\"text-align: center;\"><strong>Article 5<\/strong><\/p>\r\n<p style=\"text-align: center;\">In Article 5, in the third paragraph, the number \u201c0.29\u201d is replaced by \u201c0.37\u201d.<\/p>\r\n<p style=\"text-align: center;\"><strong>Article 6<\/strong><\/p>\r\n<p style=\"text-align: center;\">In Article 7, in the second and fourth paragraphs, the number \u201c3.13\u201d is replaced by \u201c4.49\u201d.<\/p>\r\n<p style=\"text-align: center;\"><strong>Article 7<\/strong><\/p>\r\n<p style=\"text-align: center;\">In Article 10, the number \u201c3.443\u201d is replaced by \u201c4.063\u201d.<\/p>\r\n<p style=\"text-align: center;\"><strong>Article 8<\/strong><\/p>\r\n<p style=\"text-align: center;\">This Decree shall enter into force on August 1, 2008.<\/p>\r\n<p style=\"text-align: center;\">No. 00712-18\/2008\/8; Ljubljana, July 7, 2008;<\/p>\r\n<p style=\"text-align: center;\">EVA 2007-1611-0221<\/p>\r\n<p style=\"text-align: center;\">&#8230;<\/p>\r\n<p style=\"text-align: center;\">To view the entire text of the Decree, click on the following link:\r\n&#8211;\u00a0<a href=\"http:\/\/www.uradni-list.si\/1\/content?id=78535&amp;part=&amp;highlight=U+R+E+D+B+O++++o+spremembah+in+dopolnitvah+Uredbe+o+povra%C4%8Dilu+stro%C5%A1kov+za+slu%C5%BEbena+potovanja+v+tujino\">DECREE amending the Decree on reimbursement of costs for travelling abroad on official mission<\/a><\/p>\r\n<p style=\"text-align: center;\">&#8211;\u00a0<a href=\"http:\/\/www.uradni-list.si\/1\/content?id=87924\">DECREE on the reimbursement of work-related expenses and other income excluded from the taxable amount (Official Gazette of the Republic of Slovenia, No. 76\/2008 of July 25, 2008)<\/a><\/p>\r\n<p style=\"text-align: center;\">DECREE amending the Decree on reimbursement of costs for travelling abroad on official mission<\/p>\r\n<p style=\"text-align: center;\">(excerpt from the Decree)<\/p>\r\n<p style=\"text-align: center;\"><strong>Article 1<\/strong><\/p>\r\n<p style=\"text-align: center;\">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:\r\n\u201cThis 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 &#8217;employees&#8217;).<\/p>\r\n<p style=\"text-align: center;\">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.\u201d<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1803\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1803\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Meal allowance<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1803\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1803\"><table style=\"border-collapse: collapse; width: 100%;\">\r\n<tbody>\r\n<tr>\r\n<td style=\"width: 50%;\"><strong> Effective from<\/strong><\/td>\r\n<td style=\"width: 50%;\"><strong>Amount of the meal allowance during work \/ per day in EUR<\/strong><\/td>\r\n<\/tr>\r\n<tr>\r\n<td style=\"width: 50%;\">01.08.2008<\/td>\r\n<td style=\"width: 50%;\">6,12 EUR\/day<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<table style=\"border-collapse: collapse; width: 100%; height: 90px;\">\r\n<tbody>\r\n<tr style=\"height: 45px;\">\r\n<td style=\"width: 33.3333%; height: 45px;\"><strong>Valid from<\/strong><\/td>\r\n<td style=\"width: 33.3333%; height: 45px;\"><strong>Transport on a business trip<\/strong><\/td>\r\n<td style=\"width: 33.3333%; height: 45px;\"><strong>Transport to and from work<\/strong><\/td>\r\n<\/tr>\r\n<tr style=\"height: 45px;\">\r\n<td style=\"width: 33.3333%; height: 45px;\">\u00a001.08.2008<\/td>\r\n<td style=\"width: 33.3333%; height: 45px;\">0,37 EUR\/km<\/td>\r\n<td style=\"width: 33.3333%; height: 45px;\">0,18 EUR\/km<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<p style=\"text-align: center;\">\u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 <strong>Excerpt from the Decree <\/strong>\u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013<\/p>\r\n<p style=\"text-align: center;\">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 \u2013 Decree-Law No. 72\/93, No. 22\/94, No. 45\/95, No. 12\/96, and No. 82\/97 &#8211; Decree-Law No. 82\/97 \u2013 Constitutional Court decision), the Government of the Republic of Slovenia issues the following<\/p>\r\n<p style=\"text-align: center;\">DECREE<\/p>\r\n<p style=\"text-align: center;\">amending the Decree on the reimbursement of work-related expenses and other income excluded from the taxable amount<\/p>\r\n<p style=\"text-align: center;\"><strong>Article 1<\/strong><\/p>\r\n<p style=\"text-align: center;\">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: \u201cDecree on the tax treatment of reimbursement of costs and other income from employment\u201d.<\/p>\r\n<p style=\"text-align: center;\"><strong>Article 2<\/strong><\/p>\r\n<p style=\"text-align: center;\">In Article 2, in the first paragraph, the number \u201c5.54\u201d is replaced by \u201c6.12\u201d. In the second paragraph, the number \u201c0.69\u201d is replaced by \u201c0.76\u201d.<\/p>\r\n<p style=\"text-align: center;\"><strong>Article 3<\/strong><\/p>\r\n<p style=\"text-align: center;\">In Article 3, in the fourth, fifth and eight paragraphs, the number \u201c0.15\u201d is replaced by \u201c0.18\u201d.<\/p>\r\n<p style=\"text-align: center;\"><strong>Article 4<\/strong><\/p>\r\n<p style=\"text-align: center;\">In Article 4, in the first paragraph, the number \u201c15.02\u201d is replaced by \u201c21.39\u201d, the number \u201c7.51\u201d is replaced by \u201c10.68\u201d and the number \u201c5.26\u201d is replaced by \u201c7.45\u201d. The following paragraph shall be added after the third paragraph, to read as follows: \u201c(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&#8217;s subsistence allowance shall be EUR 15.00&#8243;.<\/p>\r\n<p style=\"text-align: center;\"><strong>Article 5<\/strong><\/p>\r\n<p style=\"text-align: center;\">In Article 5, in the third paragraph, the number \u201c0.29\u201d is replaced by \u201c0.37\u201d.<\/p>\r\n<p style=\"text-align: center;\"><strong>Article 6<\/strong><\/p>\r\n<p style=\"text-align: center;\">In Article 7, in the second and fourth paragraphs, the number \u201c3.13\u201d is replaced by \u201c4.49\u201d.<\/p>\r\n<p style=\"text-align: center;\"><strong>Article 7<\/strong><\/p>\r\n<p style=\"text-align: center;\">In Article 10, the number \u201c3.443\u201d is replaced by \u201c4.063\u201d.<\/p>\r\n<p style=\"text-align: center;\"><strong>Article 8<\/strong><\/p>\r\n<p style=\"text-align: center;\">This Decree shall enter into force on August 1, 2008.<\/p>\r\n<p style=\"text-align: center;\">No. 00712-18\/2008\/8;<\/p>\r\n<p style=\"text-align: center;\">Ljubljana, July 7, 2008;<\/p>\r\n<p style=\"text-align: center;\">EVA 2007-1611-0221<\/p>\r\n<p style=\"text-align: center;\">&#8230;<\/p>\r\n<p style=\"text-align: center;\">To view the entire text of the Decree, click on the following link:\u00a0<a href=\"http:\/\/www.uradni-list.si\/1\/content?id=77643&amp;part=&amp;highlight=uredba+o+vi%C5%A1ini+povra%C4%8Dil\">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)<\/a><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Mileage allowance Valid from Transport on a business trip Transport to and from work \u00a001.08.2008 0,37 EUR\/km 0,18 EUR\/km \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 Excerpt from the Decree \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 \u2013 Pursuant to points (3), (4), (7) and (8) of paragraph one and two of Article 44 of the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"page-builder","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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-->\n<title>Payroll data - Fiposor<\/title>\n<meta name=\"description\" content=\"Payroll data (mileage allowance, subsistence, meal allowance)\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.fiposor.si\/podatki-za-obracun-plac\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Payroll data - Fiposor\" \/>\n<meta property=\"og:description\" content=\"Payroll data (mileage allowance, subsistence, meal allowance)\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.fiposor.si\/podatki-za-obracun-plac\/\" \/>\n<meta property=\"og:site_name\" content=\"Fiposor\" \/>\n<meta property=\"article:modified_time\" content=\"2022-03-22T12:56:33+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading 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