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2014-01

Act Amending the Personal Income Tax Act (ZDoh-2M)

Act Amending the Personal Income Tax Act (ZDoh-2M)

Recent amendments to the Personal Income Tax Act were primarily triggered by harmonisation with the amended relevant system of laws (Pension and Disability Insurance Act and the Employment Relationship Act), and acquis of the European Union. In addition, the amended Act eliminates the unconstitutional provision granting the special personal tax relief to cross-border migrants. The main changes brought about by the amendment are as follows:

  • Figures referred to income tax brackets and amounts of tax reliefs will no longer be automatically adjusted for annual inflation, but will follow the price increases only if the latter exceeds a certain limit.
  • The income tax base arising from other contractual relationship (work contract, contract for a copyrighted work) may now be reduced also for the mandatory social security contributions. Namely, as of January 1st 2014, all persons, who perform their duties under other contractual relationship and are not compulsorily insured under any other basis must make contributions for mandatory pension and disability insurance. Therefore, in such cases, the contributions paid will decrease the tax base.
  • From January 1st 2014 onwards the severance resulting from termination of a fixed-term employment, defined as the right arising from the employment and disbursed under the conditions and in the amount as set out by the Employment Relationship Act, will not be included in the tax base to the amount of three average monthly salaries in Slovenia
  • Special tax relief, which was recognized to residents, cross-border labour migrants, who received income from a foreign employer as the result of an employment relationship, or employment abroad, has been abolished.
  • The amendment is broadening the scope of reliefs to which a resident of an EU Member State or EEA is entitled to, if they earn a substantial portion of their total taxable income in Slovenia. They will, inter alia, be able to claim tax relief for voluntary supplementary pension insurance.

As a result of the new provisions of the Pension and Disability Insurance Act, under which the collective voluntary supplementary pension insurance may be taken up by the insured engaged in gainful or other self-employment, the tax reliefs taken into account in the calculation of prepayment of income tax on income earned from business activities now include a relief for voluntary supplementary pension insurance.

Author(s) 
Saša Sodja
2014-01

Act Amending the Personal Income Tax Act (ZDoh-2M)

Zakon o spremembah in dopolnitvah Zakona o dohodnini (ZDoh-2M)

Zadnje spremembe Zakona o dohodnini so predvsem posledica usklajevanja z določbami novih področnih sistemskih zakonov (ZPIZ-2 in ZDR-1) in pravnim redom Evropske unije. Novela odpravlja tudi protiustavno posebno osebno olajšavo za čezmejne delovne migrante. Bistvene spremembe, ki jih prinaša so:

  • Zneski iz dohodninske lestvice in zneski davčnih olajšav se ne bodo več avtomatično usklajevali z vsakoletno inflacijo, ampak bodo sledili rasti cen le v primeru, kadar bo le ta presegla določeno mejo.
  • Davčna osnova dohodka iz drugega pogodbenega razmerja (pogodba o delu, avtorska pogodba) se lahko zmanjša tudi za obvezne prispevke za socialno varnost. Od 1.1.2014 dalje so se namreč v obvezno pokojninsko in invalidsko zavarovanje dolžne vključiti tudi osebe, ki v okviru drugega pogodbenega razmerja opravljajo delo in niso obvezno zavarovane že po kateri izmed preostalih zavarovalnih podlag. V takem primeru bodo torej plačani prispevki za obvezno pokojninsko in invalidsko zavarovanje zmanjševali davčno osnovo.
  • Od 1.1.2014 dalje se odpravnina zaradi prenehanja pogodbe o zaposlitvi za določen čas, ki je določena kot pravica iz delovnega razmerja in izplačana pod pogoji in v višini, kot jih določa ZDR-1, ne všteva v davčno osnovo do višine treh povprečnih mesečnih plač zaposlenih v Sloveniji.
  • Posebna olajšava, ki se je priznala rezidentom, čezmejnim delovnim migrantom, ki od tujega delodajalca prejmejo dohodek iz delovnega razmerja, za zaposlitev, opravljeno v tujini, je ukinjena.
  • Z novelo se širi obseg olajšav, do katerih je upravičen rezident države članice EU ali EGP, ki v Sloveniji dosega pretežni del svojega celotnega obdavčljivega aktivnega dohodka. Le-ti bodo med drugim lahko koristili tudi olajšavo za prostovoljno dodatno pokojninsko zavarovanje.

Med olajšave, ki se lahko upoštevajo že pri izračunu akontacije dohodnine od dohodka iz dejavnosti, se je uvrstila tudi olajšava za prostovoljno dodatno pokojninsko zavarovanje, kar je posledica nove ureditve po ZPIZ-2, po kateri se v kolektivno prostovoljno dodatno pokojninsko zavarovanje lahko vključijo tudi zavarovanci, ki opravljajo pridobitno in drugo samostojno dejavnost.

Author(s) 
Saša Sodja