The Financial Administration of the Republic of Slovenia (FURS) has recently issued an explanation in which it stated that the fact that worker received a business performance bonus from two (or more) employers in the same calendar year does not affect the tax treatment of these bonuses.
This is relevant in particular for those workers who change the employer at the end of or during the year. The employers have different practices as to when they pay the business performance bonus (during the year or in the next year) which could lead to the situation in which the worker receives two business performance bonuses in the same calendar year. In such case, all the bonuses received by the worker in accordance with Article 44 of the Personal Income Tax (Official Gazette of the Republic of Slovenia, no. 13/11, hereinafter ZDoh-2) shall receive a more favourable tax treatment (provided that such payment meets other statutory requirements).
According to Article 44 of the ZDoh-2 business performance bonus is not included in the tax base of the income from the employment relationship provided it is paid once per calendar year to all the eligible workers at once and provided
- that all the workers employed with the employer have (if predetermined conditions and criteria are met) the right to such payment and the payment conditions and criteria are determined in the employer’s general act, or
- the possibility of such payment is agreed upon in the collective agreement, in accordance with the criteria of this collective agreement or in the manner determined in or based on this collective agreement.
FURS has already taken the position that in the event the business performance bonus is paid in several instalments only one of those payments is subject to more favourable tax treatment. In practice, the question arose how to proceed if a worker has already received a business performance bonus in particular year from another/previous employer, which is why FURS issued aforementioned explanation . Therefore, the described personal circumstances of particular worker do not influence tax treatment of individual payments, so the employers are not required to pay special attention to these circumstances.
Link na: http://www.fu.gov.si/fileadmin/Internet/Davki_in_druge_dajatve/Podrocja/Dohodnina/Dohodek_iz_zaposlitve/Vprasanja_in_odgovori/Dohodek_iz_delovnega_razmerja.doc