Subsidising of furlough

To preserve jobs, we have prepared the measure of subsidised furlough at an 80-per cent rate for employers who are temporarily unable to provide work to their workers due to the consequences of the floods, except for the exceptions specified in the Act.

The measure is intended for:

• employers who cannot provide work for their workers due to the consequences of the floods and landslides.

Conditions

The measure can be exercised by any employer in Slovenia registered no later than on 2 August 2023, who is temporarily unable to provide work to their workers due to the consequences of the floods.

The amount of the partial reimbursement of wage compensation amounts to 80 per cent of wage compensation with all taxes and employer contributions (gross wage plus taxes) and is limited to the amount of the average monthly wage in Slovenia for the month of May 2023. The amendment to the Act also provides for the possibility of extending the measure by Government decision until 31 December 2023. 

The employer may refer an individual worker to furlough for no longer than from 3 August to 31 October 2023 and at the same time exercise the right to partial reimbursement of wage compensation by applying to the Employment Service of Slovenia within 15 days after referring the worker to furlough. 

Important information

Employers who use the measure of partial reimbursement of wage compensation for the period of furlough are obligated to keep the employee employed after they stop using the measure, specifically for a period that is equal to the period during which the partial reimbursement of wage compensation was being received.

Reimbursement of wages paid to workers who eliminate the consequences of the floods with the employer

Employers whose workers strive to eliminate the consequences of the floods and landslides at their headquarters will be entitled to reimbursement of wages paid to these workers. Every employer in the Republic of Slovenia registered no later than on 2 August 2023 will be able to exercise this right, except for the exceptions specified in the Act.

The measure is intended for:

• employers who engaged their employees in the effort to eliminate the consequences of the floods and landslides.

Conditions

To obtain reimbursement of wage compensation, the employer must file an application in electronic form with the Employment Service of Slovenia. Wage reimbursement will be in full (gross wage), but up to the amount of the average monthly wage for May 2023.

Employers will be able to exercise reimbursement of wages paid for the period from 3 August to 3 September 2023. It will be possible to submit applications 15 days after the measure enters into force.

Important deadlines

Employers must order employees in writing to perform other work related to the consequences of the floods and landslides. Even if the employer determined such an obligation to the employees before the entry into force of the Act Determining the Intervention Measures to Remedy the Consequences of the Floods and Landslides in August 2023, they must nevertheless determine it in writing no later than five days after the entry into force of the Act, which means by 7 September 2023. 

A written order to perform other work related to the consequences of the floods and landslides is one of the proofs that employers must attach to the application for reimbursement of wages paid to employees. The application, together with supporting documents, can be submitted in electronic form on the Portal for employers of the Employment Service of Slovenia.

Applications for reimbursement of wages will be accepted by the ZRSZ until 18 September 2023.  

Subsidising an employee's furlough due to force majeure

A worker who is unable to perform work due to force majeure related to the consequences of the natural disaster (flood) will be entitled to a higher wage compensation, specifically in the amount of 80 per cent of the base, whereby the wage compensation must not be lower than the minimum wage.

The employer will be able to exercise with the Employment Service of Slovenia the right to be reimbursed the wage compensations paid to an employee who cannot perform work due to force majeure related to the consequences of the natural disaster (flood).

The state will reimburse the wage compensations paid to workers in full (gross wage), and the eligibility to the reimbursement of wage compensation will last from 3 August to 31 December.

The measure is intended for: 

• employers whose workers cannot perform their work due to force majeure.

Refund of the received subsidy

The Financial Administration of the Republic of Slovenia has published an explanation regarding the obligation to return the received employer subsidy if profit was paid out, own shares or business stakes were purchased, bonuses paid to the management and the like after 3 August 2023.

Spending of public funds for repair work related to the floods and landslides

Employers who exceed the quota of employees with disabilities, sheltered workshops and employment centres are enabled until 31 December 2023 to spend public funds managed on account 96, including for repair work related to the damage caused by the floods and landslides in August 2023.

The funds spent must be intended for the purchase of equipment that has been damaged up to the amount of the unamortised value and the purchase of material and replacement parts for the parts that had been used in production and have been damaged.

Aid to the self-employed

The aid is intended for the self-employed whose income in 2023 will have decreased by at least 25 per cent compared to 2022 due to the consequences of the August 2023 floods. 

The measure is intended for:

• self-employed,
• partners and
• farmers.

Amount of aid

The aid will be paid for the months of August, September, October, November and December 2023, and amounts to:

• EUR 1,200 per month for the self-employed;
• EUR 760 per month for the self-employed in culture who, in accordance with the Exercising of the Public Interest in Culture Act, are registered in the register of the self-employed in culture and have the right to be paid contributions for mandatory pension and disability insurance from the budget of the Republic of Slovenia;
• EUR 1,020 per month for farmers who are exempt from paying employer contributions for mandatory pension and disability insurance.

Conditions

To be eligible for aid, entities must perform the activity at least from 1 July 2023 to the entry into force of the Act Determining the Intervention Measures to Remedy the Consequences of the Floods and Landslides in August 2023, while they are unable to perform the activity due to the consequences of the floods or they perform it to a significantly reduced extent also after the August 2023 floods.

If, on the basis of the actual data for 2023, it is determined that the condition of a 25 per cent decrease in income has not been met, the self-employed person will have to return the entire aid received.  

Also stipulated as a condition is that, on the day of the submission of the application, the eligible person has no outstanding due obligations related to mandatory duties and other monetary non-tax obligations that are collected by the tax authority in accordance with the act governing financial administration in the amount of EUR 50 or more. They must have all accounts of the withholding tax on income from employment for the last five years up to the date of the submission of the application.

Detailed information on the measure of aid to the self-employed and other news introduced by the amendments to the Natural Disaster Recovery Act falls under the jurisdiction of the Financial Administration.

Important deadlines

The application for aid that the self-employed will have to submit is scheduled to be available to beneficiaries on the eDavki online portal on 25 September. The application must be submitted by 30 September, and the first payment will be made on 10 October.

Paid absence for volunteers

In order to help in the effort to eliminate the consequences of the floods, volunteers who perform work as part of volunteering organisations have the temporary right to additional paid absence from work in the duration of the maximum of seven business days. A volunteer demonstrates the eligibility for absence with a certificate from the volunteering organisation about the performed volunteer work.

It is the responsibility of each employer to correctly determine the wage of the employee/volunteer and to request from the Administration for Civil Protection and Disaster Relief reimbursement of wage compensation with all contributions and taxes charged to the wage. 

The measure is intended for: 

• volunteers,
• employers of volunteers.

Procedure

A request for reimbursement of wage compensation is submitted by the employer to the Administration for Civil Protection and Disaster Relief through the Public Payments Administration as an e-invoice. It must contain the e-invoice of the applicant along with the following attachments in electronic form:

• a completed and signed request form which must not refer to more than seven working days, and which is an attachment to this information,
• certificate of participation in volunteering assistance work related to the floods in August 2023, issued by a volunteering organisation.

Solidarity working Saturdays and contribution

The Act Determining the Intervention Measures to Remedy the Consequences of the Floods and Landslides in August 2023 introduces the temporary measure of a working Saturday and a contribution in order to ensure funds to help mitigate the damage caused by the floods and landslides.

The employer can, after consulting with the trade union, works council or worker representative, or if the latter does not exist, with the workers themselves, determine one Saturday in 2023 and one Saturday in 2024 at the most as a solidarity Saturday. Any other day is also considered a solidarity working Saturday if the work process at the employer is organised in such a way that regular work also takes place on Saturdays.

The measure is intended for:

• raising funds to help repair the damage,
• and concerns employees and their employers.

Procedure

1. A worker may work on a solidarity Saturday only with prior written consent and contribute  a certain amount of their wage to the Fund for Reconstruction of Slovenia.
2. The amount of the worker's wage for the work performed as part of a solidarity Sunday, after taxes and social security contributions are charged, represents a contribution of the worker to the Fund for Reconstruction of Slovenia.
3. The employer's contribution to the Fund for Reconstruction of Slovenia is equal to the amount contributed by the employee.
4. The employer themselves calculates the contributions (from the employee and employer) to the Fund for Reconstruction of Slovenia in the calculation of the contribution to the Fund for Reconstruction of Slovenia and submits them to the Financial Administration of the Republic of Slovenia (FURS) in the month after the month in which it organised a solidarity working Saturday.
5. The employer pays the contributions within ten days days after submitting the calculation to the sub-account of the state: SI56011008881000030, reference 19DŠ-27006.

The calculation of the contribution to the Fund for Reconstruction of Slovenia contains the information required for:

• identification of the employer (company or name, registered office, tax number),
• identification of the individual  worker (name and surname, address, tax number),
• data on the total contribution of workers and the contribution of individual workers for each solidarity working Saturday
• and data on the employer's contribution for each solidarity working Saturday.

The calculation form with all required information is scheduled to be available for submission at the beginning of October through the eDavki system (state tax portal).