Contributions and Interviews

Tax aspects of employee benefits

20. 01. 2023

dr. Mojca Gornjak

dr. Mojca Gornjak

Tax Director

Andersen Slovenia presented the tax aspects of employee benefits, which include benefits for jubilee bonuses and severance pay on retirement.

The article, prepared by Mojca Gornjak, PhD, Finance and Accounting Director at Andersen Slovenia, and certified actuary Marija Osojnik Bubnič, MSc, consists of three parts. The first deals with the changes in tax legislation effective from 1 January 2022 to 31 December 2026. Benefits for employees during this period are fully tax deductible.

More topics in the following article: : FinD-INFO - Mojca Gornjak: Spremembe DDPO in oblikovanje rezervacij za zaposlence: aktuarski, davčni in računovodski vidik (findinfo.si).

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