The Financial Administration of the Republic of Slovenia (FURS) has updated its detailed guidance concerning the payment and tax treatment of holiday allowance (regres).
The updated guidance includes additional clarification for situations involving employees who work for more than one employer or perform supplementary work.
FURS has also provided an example concerning the determination of the relevant threshold for favourable tax treatment and the proportional threshold applicable to the social security contribution base.
Additional guidance has also been provided regarding the submission of REK forms when holiday allowance is paid.
For employers, this highlights the importance of checking not only the amount paid to an employee but also the correct tax and social security treatment and the associated reporting obligations.
Special employment situations can require additional attention to ensure that payments are reported correctly.
👉 K2A Accounting monitors FURS guidance and helps employers ensure that payroll-related payments are calculated and reported correctly.