In early September 2023, the Act on Intervention Measures to Address the Consequences of Floods and Landslides from August 2023 (slovene abbreviation: ZIUOPZP) came into effect. This law, in Article 101, introduces solidarity working Saturdays and the calculation of contributions related to this.
After consulting with a trade union or employees, an employer can designate a Saturday in the years 2023 and 2024 as a solidarity working Saturday to provide funds for flood and landslide damage. Another workday can also be considered a solidarity working Saturday if the company’s work process is structured in such a way that regular work takes place on Saturdays.
The organization of a working Saturday requires the consent of both parties, the employee and the employer. The employee forfeits their net wage for that day, which the employer transfers to the Fund for the Restoration of Slovenia, and the same applies to the employer. The employer’s contribution to the fund is equal to the employee’s contribution.
The employer calculates the contributions for the Fund for the Restoration of Slovenia and submits them to the Financial Administration of the Republic of Slovenia in the month following the organized solidarity working Saturday. The contributions are paid into the state’s payment sub-account within ten days.
Transportation costs, meals, and other expense reimbursements to employees are not paid into the Fund.
The Saturday wage is included in the monthly gross salary and is recorded in the working time record. It is not considered as overtime pay in wage calculations.
Employees working on solidarity Saturdays pay a reduced mandatory contribution, which is deducted from the mandatory solidarity contribution determined by the ZIUOPZP.
The employer’s contribution to the Fund for the Restoration of Slovenia is not considered a deduction for donations or an expense according to the Corporate Income Tax Act (ZDDPO-2) and the Personal Income Tax Act (ZDoh-2).