Are employers, who are entitled to reimbursement of paid compensation for salaries exempted from paying social security contribution of compensation for salary?

Yes, but under the condition employers are in accordance with Article 22 of the ZIUEOP entitled to reimbursement of paid compensation for salaries. Employers are exempted from the payment of social security contributions of compensation for salaries for the period ZIUZEOP is in the force for employees, who are justifiably temporarily absent from work and whose reimbursement of compensation for salaries employers are entitled to under the Article 26, paragraph one and two of the ZIUZEOP. Social security contributions employers were exempted from paying are paid by the Republic of Slovenia. Employers are for aforementioned groups of workers exempted from social security payment of compensation for salaries, but the maximum amount of the social security contributions employers are exempted from paying is limited with the amount of social security contributions that are paid from compensation for salary of the average salary in year 2019 in the Republic of Slovenia, calculated per month.

Senior Associate

Žiga Sternad

+386 (0)1 252 80 00 ziga.sternad@senica.si LinkedIn
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