Area: Delovno pravno
Competent authority: MDDSZ
EZU URL: .nan
Initiative ID: 838
Initiative accepted and completed: '2020-05-28'
Initiative classified in EZU: .nan
Initiative forwarded in response: '2017-10-12'
Initiative published: '2017-10-12'
Initiative submitted: '2017-10-12'
Response from the competent authority: 'Reply from the Ministry of Labour, Family,
  Social Affairs and Equal Opportunities: The reasons for the relatively high tax
  burden of work under a contract for temporary or occasional work by a pensioner
  (which does not constitute employment) are linked to the statutory limits within
  which such work can be carried out (a maximum of 60 hours per month by an individual
  pensioner, with a minimum hourly wage and a prescribed maximum earnings limit per
  calendar year), in preventing the emergence of unfair competition on the labour
  market that pensioners could represent to jobseekers (as was the case with student
  work), and also in the fact that such work can be performed in comparison with work
  under other civil law contracts (e.g., the "pensioner contract"). In the same way
  as under other civil law contracts (e.g. sub-contracting), there may be some elements
  of an employment relationship. Temporary and casual work by pensioners is not intended
  to replace workers in an employment relationship, but to meet work needs which are
  of a short-term, i.e. temporary or casual nature.We also draw attention to the fact
  that temporary and casual work by pensioners is, from the point of view of the tax
  and contribution burden, quite comparable to the taxation of work under a sub-contract.'
Text file: 838.txt
Title: Abnormal taxation of pensioners' work
URL: https://www.stopbirokraciji.gov.si/pobuda/?st=838
