From 11/04/2020 further the Law on Intervention Measures to Prevent the COVID-19 Epidemia and Release Its Considerations for Slovenian Citizens and Economy (ZIUZEOP) in order to mitigate the consequences for of Coronavirus (COVID-19);

The refund concerning workers on standby:

(The status of workers not working due to force majeure, child protection and inability to come to work and other causes caused by the epidemic is equated with the status of workers on hold).

• A worker has the right, for the time of temporary standby and at the time when due to force majeure, is not able to perform work, to a salary in the amount (80 % of average gross earnings over the past 3 months) by the law governing employment relations, in case of temporary inability to provide work for a business reasons

• Salary compensation should not be lower than the minimum salary in the Republic of Slovenia.
• The paid compensation is reimbursed in the amount of the compensation not exceeding the amount of the average salary for 2019 in the Republic of Slovenia, calculated per month, less the contributions of the insured.
• Employers are also exempt from social security contributions from the salary compensation from 13.03.2020 to 31.05.2020 for these cases and under the mentioned conditions, but not more than the salary compensation up to the average salary for 2019 in the Republic of Slovenia, calculated on a monthly basis.

ELIGIBLE EMPLOYER (essential conditions):

• every employer in the Republic of Slovenia, except for direct and indirect users of budgetary funds, the budget of the municipality, whose share of revenues from public sources in 2019 was higher than 70%
• an employer who, in his or her own estimation, will have revenues fall by more than 20% in the first half of 2020 compared to the same period in 2019 and in the second half of 2020 will not achieve more than 50% increase in revenues compared to the same period in 2019. in the event that this condition of assistance is not fulfilled when submitting the annual reports for 2020, the beneficiary will subsequently have to repay all the aid subsequently. In the event that they have not operated throughout 2019, employers who have suffered at least a 25% reduction in revenue in March compared to February 2020 or at least a 50% reduction in April or May 2020 in comparison to February 2020.
• Employers who fulfill the above conditions and who declare that their workers are not able to come to work due to the obligation to protect children - due to the closure of kindergartens and schools and other objective reasons or inability to work due to termination of public transport or border closure with neighboring countries, and cannot work because of force majeure.

If it is subsequently established that the employer has misjudged the decline of income and is not eligible for the measures related to the wage exemption with respect to the profit and loss account, it will have to repay the amount of the exempt contribution.

An employer engaged in a financial or insurance business belonging to Group K according to the standard classification of activities is not eligible for compensation.

The employer exercises the right to reimbursement of the paid salary compensation by applying electronically to the Employment Service within 8 days of the posting of the employee, but no later than 31 May 2020.

For workers who have already been posted to work waiting at the time of entry into force of the Act, the application must be submitted no later than 18.04.2020 (if it has not yet been submitted).

The right to reimbursement cannot be exercised by an employer who:

• Does not fulfill mandatory duties and other monetary non-tax liabilities in accordance with the law if he has unpaid due liabilities at the date of application. An employer is also considered to be in default if he or she does not have all the withholding tax returns for employment income for the period of the last five years up to the date of submission of the application;

• if bankruptcy proceedings are instituted above it.

IMPORTANT - RETURN OF RETURNED (EXEMPTED) FUNDS:

The employer must pay the net wage compensation to the worker during the period when he receives reimbursement. During this period, the employer may not order overtime if he can do so with employees on standby. If the employer asks the worker to return to work, he/she shall notify the Employment Service beforehand. If the employee terminates his absence for reasons of force majeure, he shall inform the Institute thereof from the date of termination of absence. In case the employer does not comply with these orders, it must fully repay the received funds THREE times higher.

Entities to enforce:

• Reimbursement of the compensation pays for waiting for work

• who will also be exempt from all social contributions

in the event that profit-sharing has occurred since the enactment of this Act, payment of part of the salaries for business performance or rewards to management in 2020, they shall repay the funds received, together with the statutory default interest.

An employer who claims reimbursement of wages and salaries must allow the Authorities to administrative and financial access to computer programs, documents, and procedures.

Partial exemption from contributions for employees in the private sector who work and the crisis allowance (for the period 13.03.2020 - 31.05.2020, April and May)

• Employees are exempt from employers' contributions to the PIZ in April and May 2020.

• Employers referred to in the preceding paragraph shall pay each employee who works and whose last salary does not exceed three times the minimum wage a crisis allowance of EUR 200, which shall be exempt from all benefits.

• Does not apply to direct and indirect users of the budget of the Republic of Slovenia and municipalities, as well as financial and insurance activities that belong to Group K according to the SKD.

Entities that will claim the social contributions exemption for employees who work and at the same time pay the mandatory crisis allowance must, in the event that, from the entry into force of this Act (11.04.2020), profit sharing, remuneration of salaries for business performance or rewards to management in to repay the funds received in 2020, together with the statutory default interest.

Sick pay for all workers during the epidemic from the first day onwards will be covered by the Health Insurance Institute of Slovenia, from the date of entry into force of this Act and no later than 31 May 2020, claiming reimbursement by applying to the ZZZS until 30.09.2020.

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