News
Categories
Contact
The mandatory solidarity contribution and solidarity Saturday
The mandatory solidarity contribution
The payers of the mandatory solidarity contribution are individuals who, according to the law governing income tax, are residents of the Republic of Slovenia and liable for income tax for the years 2023 and 2024, as well as legal entities that are liable in accordance with the law governing corporate income tax for the years 2023 or 2024.
The basis for calculating the contribution:
- For individuals, the basis for calculating the contribution is the sum of gross income included in the annual assessment of income tax, including the payment of performance-related pay. Similarly, the contribution is calculated on all other income received by the individual that is taxed separately (rental income, interest, dividends, capital gains).
- for individuals engaged in business activities, the tax base is calculated before applying deductions and losses.
- For legal entities, the tax base is calculated before applying deductions and losses..
The solidarity contribution is calculated from the base amount for natural persons. 0,3 % as well as for natural persons engaged in business activities and legal entities. 0,8 %. The solidarity contribution is typically assessed by the FURS (Financial Administration of the Republic of Slovenia) in the process of assessing income tax or with the issuance of a decision on the assessment of the contribution, while legal entities calculate it themselves in the corporate income tax return.
Solidarity Work Saturday
Employers can designate one Saturday in 2023 and one Saturday in 2024 as a “Solidarity Work Saturday” to ensure the provision of resources for mitigating damage. Employers must hold consultations with the trade union, workers’ council, or employee representative before implementing the Solidarity Work Saturday. If none of these exist, they should consult with the employees in the company.
On this day, employees forego their earnings, with the employee contributing their net salary and the employer matching the amount contributed by the employees. Employees are entitled to payment for overtime work on Solidarity Work Saturday.
Employers independently calculate and report both the employee’s and the employer’s contributions in the contribution calculation for the Reconstruction Fund of Slovenia. Payment is made within 10 days after submitting the calculation.
With the implementation of the solidarity Saturday, for each year, the mandatory solidarity contribution is reduced by the calculated contribution of the employee or employer due to the solidarity Saturday, but no more than the amount of the assessed mandatory solidarity contribution.
