On 28 March 2025, the National Assembly of the Republic of Slovenia adopted an amendment to the Act on Records in the Field of Labour and Social Security (ZEPDSV-B), which was published in the Official Gazette of the Republic of Slovenia No. 24/2025 on 8 April 2025. The Act will enter into force on 23 April 2025.
Key changes brought by ZEPDSV-B
The amendment to ZEPDSV-B is the result of the efforts of employer organisations to reduce the administrative burdens introduced by the previous amendment to ZEPDSV-A. The main changes include:
– A clearer definition of the obligation to keep records:
The Act specifies in more detail which persons are obliged to keep records of the use of working time. Persons who perform work mainly with the employer’s funds on the basis of civil law contracts, as well as managers, regardless of the legal basis of their work, are excluded from the obligation.
– Simplification of record keeping:
The obligation to enter data on the use and extent of breaks during working hours is abolished. In addition, it is stipulated that data on hours worked under special working conditions and the running total of hours in the reference period can be entered once a month, which reduces the administrative burden for employers.
– Flexibility in record keeping:
Employers can keep records on the use of working hours and the associated documentation either at the company’s headquarters or at the place of work. It is also possible to inform employees about the content of the records via e-mail, if the employer and employee agree on this.
What does this mean for employers?
Employers must adapt their record keeping systems in accordance with the new provisions by the time the law enters into force, i.e. by 23 April 2025. It is important that they review existing records, check whether they keep records for persons for whom this is no longer mandatory, and adjust data entry and document storage procedures.
For additional information and assistance in adapting to the new requirements, you can contact our accounting service K2A. Our experts will be happy to advise you and help you implement changes in your business processes.
For more information, visit our website: https://k2a-računovodstvo.si