The Act amending and supplementing the Act Determining Intervention Measures for Recovery from the Floods and Landslides of August 2023 (ZIUOPZP) was published in the Official Gazette of the Republic of Slovenia on November 20, 2023
After consultation with the trade union or the workers' council, or in the absence thereof, with the employees at the employer, the employer can designate one Saturday in 2023 and one Saturday in 2024 as a solidarity work Saturday. Any other day will also be considered a solidarity work Saturday if the employer's work process is structured in such a way that regular work takes place on Saturdays. The employee's contribution to the Slovenian Reconstruction Fund shall be the amount of the employee's salary for the work performed on the Solidarity Work Saturday.
Previously, the employer's contribution to the Slovenian Reconstruction Fund was equal to the amount contributed by the employee. Income tax and mandatory social security contributions are not deducted from the employee's salary for work performed during a solidarity work Saturday. However, it is still the employer's responsibility to calculate the employee's contribution to the Slovenian Reconstruction Fund in the contribution statement, which is considered for tax assessment, and to prepare and submit the statement to the Financial Administration of the Republic of Slovenia in the month following the month in which the solidarity work Saturday was organized, using the form published by the Financial Administration of the Republic of Slovenia on its website, and pay it within ten days after submitting the statement. Article 22 regulates the transitional provision for the solidarity Saturday measure and the solidarity contribution. If the solidarity work Saturday has already been carried out before the amendment entered into force, the employee's or employer's calculated and paid contribution to the Slovenian Reconstruction Fund, shall be refunded on the basis of a claim by the employee or employer lodged with the Financial Administration of the Republic of Slovenia, if the claim is submitted no later than December 31, 2023.
An important novelty is the removal of Article 102, which stipulated the mandatory solidarity contribution. Article 162, which contained penalty provisions for the mandatory solidarity contribution, is also being removed.
Article 23 of the amendment deals with the transitional provision regarding the mandatory solidarity contribution. It states that Article 11 of the amendment, which removes Article 102 specifying the
