Executive Summary

The intervention laws – Anti-Corona measures (Number 1-8) have been implemented to mitigate the situation and the long-term reduction of harmful consequences for the economy and the population caused by COVID.

Deferral and installment of tax payments

• applicable for taxes in relation to the company‘s business operations, contributions, advance tax payment, and withholding tax
• an application can be submitted due to loss of ability to generate revenue due to the pandemic (ZIUOPDVE or PKP6)
• extended until 31 March 2021

Partial reimbursement of part-time work

• the amount of the subsidy depends on the amount of part-time work ordered by the employer for an individual worker (from 112 EUR up to 448 EUR; subsidy can however be reduced accordingly under certain conditions, such as annual leave, etc.)
• according to ZIUPOPDVE or PKP7 application can be submitted until 10 June 2021
• extended until 30 June 2021, according to ZIUPOPDVE or PKP7

Salary compensation measure for absence due to quarantine and force majeure

• due to ordered quarantine or inability to perform work due to force majeure of child care, halt of public transportation or shutting down the borders according to ZZUOOP or PKP5
• as of 1 December 2020, salary compensation covered by the Republic of Slovenia amounts to 80 % as stated in Article 137/7 of the Employment Relationships Act, and should not be lower than the minimum salary in Slovenia
• extended until 31 March 2021

Measure regarding reporting of employees working from home

• extended until 31 December 2021 according to ZDUOP or PKP8

Measure regarding temporarily laid-off workers

• employer‘s statement that he is not a tax debtor and that he has paid employees salary compensation
• employers are entitled to the measure if, according to their estimates, their revenues in 2021 would fall by more than 20 % compared to 2019 or 2020 due to the epidemic or the consequences of the epidemic. If they did not operate during that time, the average monthly revenue in 2021 is relevant.
• reimbursement covered by the Republic of Slovenia amounts to 80% of the salary compensation, however, it is limited by the amount of the average monthly salary in Slovenia in October 2020 (1.821,44 EUR)
• extended until 30 April 2021, with the possibility of extension twice for one month (but no later than 30 June 2021)

Measure regarding short-term sick leave

• the possibility of sick leave of up to three working days without visiting a personal doctor, however, this possibility can be used only once

Measure regarding the deadline for the use of annual leave for certain employees

• employees will be entitled to use the annual leave from the year 2020 until 31 December 2021, and even for the year 2019 until 28 February 2021 under certain conditions, according to ZIUPOPDVE or PKP7

Measure regarding the deadline for the use of annual leave for certain employees

• employees will be entitled to use the annual leave from the year 2020 until 31 December 2021, and even for the year 2019 until 28 February 2021 under certain conditions, according to ZIUPOPDVE or PKP7

Lease of business premises

• a lessee who, due to the COVID-19 pandemic, was prevented or significantly restricted from performing economic activity by regulations and is unable to use the business premises in full or in part for the agreed purpose, may terminate the lease agreement; request a deferral of payment of obligations; or require the extension  of a fixed-term lease
• the lessee has to pay deferred rents to the lessor no later than six months after the expiry of this measure (until 30 December 2021), whereby the lessor is not entitled to default interest for deferred rents but may require appropriate insurance for those deferred rents
• valid until 30 June 2021 and can be extended for additional six months

Minimum salary subsidy

• For each employee whose full-time salary without allowances specified by law and other regulations and by collective agreements, the part of the salary for work performance and payments for business performance agreed in the collective agreement or employment contract does not exceed the amount of the minimum salary (1.024,24 EUR gross) is entitled to a monthly subsidy of 50 EUR. In the case the employee is working less than full time, the employer may receive a subsidy in proportion to the working time
• if the employer receives the subsidy, during the period of receiving the subsidy and for three months thereafter, he may not initiate the procedure of termination of the employment contract for business reasons of the workers for which he was entitled to the subsidy.  At the same time, an employer may not terminate the employment contract of a large number of employees for business reasons, unless the redundancy program was adopted before the entry into force of the ZDUOP or PKP 8
• valid from 1 January to 30 June 2021

Crisis allowance

• crisis allowance is not paid to the employee to whom the crisis allowance according to ZIUPOPDVE or PKP7 has already been paid, however, will be received by employees who, in addition to the December’s salary paid in January, did not receive it due to receiving a business performance award
• employees whose payment did not exceed twice the minimum wage, receive in addition to the salary for the month of January 2021 a crisis allowance in the amount of EUR 200 or is entitled to a proportionate share of the allowance (due to annual leave or non-working day), which is exempt from all taxes and contributions
• valid until 31 December 2021

Partial coverage of fixed operating costs

• companies with a drop in revenues between 30 – 70 % shall be entitled to 1.000 EUR, and those with a drop in revenues of more than 70 % shall be entitled to 2.000 EUR per employee per month in the eligible period
• for purposes of the subsidy, the average number of employees under the employment contract in the period from 1 December 2019 to 30 November 2020 should be taken into consideration
• extended until 31 March 2021 (ZIUOPDVE or PKP6)

More details can be found in the document.