Area: Delovno pravno
Competent authority: MDDSZ, MF
EZU URL: .nan
Initiative ID: 450
Initiative accepted and completed: '2015-01-28'
Initiative classified in EZU: .nan
Initiative forwarded in response: '2015-01-09'
Initiative published: '2015-01-09'
Initiative submitted: '2015-01-05'
Response from the competent authority: Answer from the Ministry of Finance:Pursuant
  to Article 14 of the Act on Preventing Illegal Work and Employment (ZPDZC-1) (Official
  Gazette of the Republic of Slovenia, No 32/14), which entered into force on 1 January
  2015, an individual who carries out personal supplementary work must report to the
  tax administration on a semi-annual basis on the income he or she has earned. This
  has already resulted in a certain administrative burden for taxable persons, to
  a certain extent, compared to the previous regime, when it was necessary to report
  the income achieved on a quarterly basis. 13/11 - Official consolidated text, 32/12,
  94/12, 101/13 - ZDavNepr, 111/13, 25/14 - ZFU, 40/14 - ZIN-B, 90/14), the advance
  payment of income tax on personal supplementary work is determined on the basis
  of the taxpayer's return (the advance payment of income tax on that income is no
  longer determined on the basis of a withholding tax return). Pursuant to Article
  288(1) ZDAVP-2, the taxpayer must file a return for the assessment of the income
  tax surcharge on income from employment (which also includes income from personal
  supplementary work) with the tax authority by the 10th day of the month for the
  preceding month.In view of all the above, it is agreed with the taxpayer that, in
  the context of personal supplementary work, the income earned is reported to the
  tax authority on the basis of two bases, and it is therefore reasonable to point
  out the possibility of simplifying or relieving taxpayers. As systemic amendments
  to the ZDAVP-2 are under preparation, which aim, among other things, to simplify
  the tax collection procedures for taxable persons, the proposal will be communicated
  to the taxable person in the context of these amendments.
Text file: 450.txt
Title: Overworking people who work as a personal supplementary worker
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=450
