Area: Finance
Competent authority: MF
EZU URL: .nan
Initiative ID: 38
Initiative accepted and completed: '2012-10-08'
Initiative classified in EZU: .nan
Initiative forwarded in response: '2012-05-28'
Initiative published: '2012-05-28'
Initiative submitted: '2012-05-25'
Response from the competent authority: 'The proposer considers that this proposal
  would avoid inconvenience for all employers and employees, but does not specify
  the specific problems that employers have with the calculation, processing and payment
  of wages under the current regime.In view of the above, we can only give a general
  answer in this respect:1. Under the applicable labour law, it is the employer''s
  obligation to ensure that the employee is adequately remunerated for the work performed.
  In the employment contract, the employee and the employer agree on the structure
  of the remuneration for the work, namely the basic salary, performance and bonuses,
  the reimbursement of work-related expenses and any other types of payments. The
  employer must pay remuneration for pay periods not exceeding one month. An employer
  who concludes an employment contract with a worker is obliged to register the worker
  for compulsory social insurance. In addition, the employer is obliged to issue the
  worker with a written statement of wages and wage compensation for the pay period,
  showing the calculation and payment of taxes and contributions, at the time of each
  payment of wages. That arrangement is reasonable, since it is based on the fact
  that the employer has an obligation towards the employee under the employment contract
  and that only the employer has information on the amount of the unstated obligation.
  For the purposes of payroll, the employer is required to provide certain records
  prescribed by the Labour and Social Security Records Act, namely:- records on employees-
  records on labour costs- records on the choice of working time- records on the employer''s
  forms of collective labour dispute resolutionSome of these data must be provided
  by the employer on a daily basis, such as the following. The following information
  is provided by the employer on a daily basis for each worker:- information on the
  number of hours - total number of full-time and part-time hours worked, with an
  indication of the type of hours worked - hours worked during overtime - hours not
  worked for which an employer-funded wage supplement is received, with an indication
  of the type of compensation - hours not worked, hours not worked for which no salary
  allowance is received - hours worked in the course of work in a job for which the
  insurance period is counted with an increase, or for which supplementary pension
  insurance is compulsory, with the type of status.The employer may calculate the
  employee''s salary only on the basis of the information in his records and only
  on the basis of the gross salary thus determined may he also calculate the prescribed
  taxes and contributions in a withholding tax return submitted to the tax authority
  in the manner and according to the procedure prescribed in the Tax Procedure Act.2
  2.. The main tasks of the tax authority are the collection of taxes and other compulsory
  duties, the supervision of the legality, regularity and timeliness of the fulfilment
  of tax obligations laid down in the regulations on taxation; the prevention and
  detection of tax offences and other criminal offences laid down in the regulations,
  the supervision of the implementation of which is the responsibility of the department,
  and the conduct of proceedings for offences by the offence authority; the implementation
  of European Community regulations (hereinafter referred to as the "European Community
  legislation"): Community) and international treaties binding upon Slovenia in the
  field of work of the Service, cooperation and exchange of information with Community
  authorities, competent authorities of EU Member States and competent authorities
  of other countries; cooperation with international organisations and professional
  associations in the field of taxation; studying and analysing the functioning of
  the tax system and tax policy measures, and taking initiatives to resolve matters
  in this field.3In the light of the above, we do not consider that an arrangement
  whereby the DURS would take over certain tasks of an employer is appropriate, since
  the DURS cannot assume the obligations of employers towards employees in relation
  to the payment of wages, since it does not have the data necessary for the calculation
  and payment of wages. However, providing the data necessary for the calculation
  of wages would entail additional administrative burdens for employers and the DURS,
  as well as significant additional costs for the DURS, without providing additional
  legal protection for employees, but rather the reverse. In our view, this would
  make it more difficult to enforce employee rights and to hold employers liable for
  breaches of their obligations under the employment relationship.'
Text file: 38.txt
Title: Payment of wages to DURS
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=38
