Area: .nan
Competent authority: MF
EZU URL: .nan
Initiative ID: 1166
Initiative accepted and completed: '2021-10-04'
Initiative classified in EZU: .nan
Initiative forwarded in response: '2021-09-16'
Initiative published: '2021-09-16'
Initiative submitted: '2021-09-15'
Response from the competent authority: "Reply from the Ministry of FinanceThe Ministry\
  \ of Finance explains that the Occupational Safety and Health Act (hereinafter:\
  \ ZVZD-1) sets out the employer's basic responsibility for the safety and health\
  \ of workers. In the event of changed circumstances affecting the risk assessment\
  \ adopted (Article 17(2) ZVZD-1), including the risk of infection with the SARS-CoV-2\
  \ virus, which causes COVID-19, employers shall carry out a review of the risk assessment\
  \ and take appropriate measures. If, on the basis of the risk assessment and having\
  \ taken organisational, technical and other measures to prevent the risk of infection\
  \ with SARS-CoV-2 and having established that the risk is still unacceptable, the\
  \ employer determines that, in order to work safely and healthily in the undertaking\
  \ or in certain workplaces, workers must comply with the condition of testing for\
  \ COVID-19, the employer shall bear the cost of the testing in accordance with ZVZD-1.\
  \ In these cases, pursuant to Article 39(3)(3) of the Income Tax Act, the employer's\
  \ payments for SARS-CoV-2 testing (medical examination), which the employer is obliged\
  \ to provide pursuant to the law governing occupational safety and health, are not\
  \ considered as a bonus.\r\n For more detailed information on the tax treatment\
  \ of COVID 19 testing, the cost of which is paid by employers in Slovenia.\r\n "
Text file: 1166.txt
Title: claiming expenses for working abroad
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=1166
