Travelling expenses, wages, contributions
Contributions
In accordance with Article 4 of the Social Security Contributions Act, taxable persons who do not earn wages pay a contribution for compulsory pension and disability insurance, parental protection contribution and employment contribution on the basis on which the amount of payment of their pension and disability insurance contributions, by the 15th day of the month for the preceding month.
In accordance with the aforementioned legal provisions, the basis for payment and the amounts of social security contributions are the following:
The basis for payment (PDF)
Allowance for travelling expenses per kilometre covered
From-to
|
Transport on a business trip
|
Fuel price (95 octanes)
|
Transport to and from work
|
30% of the price of unleaded 95-octane petrol
|
15 % of the price of unleaded 95-octane petrol
|
25. 12. 2012 - 7. 1. 2013
|
0,45 (0,4458)
|
1,486
|
0,22 (0,2229)
|
8. 1. 2013 - 21. 1. 2013
|
0,45 (0,4503)
|
1,501
|
0,23 (0,22515)
|
22. 1. 2013 - 4. 2. 2013
|
0,45 (0,4548)
|
1,516
|
0,23 (0,2274)
|
Subsistence allowances
Subsistence allowances for business travel in Slovenia:
- daily allowance after 12 to 24 hours is EUR 21.39
- daily allowance after 8 to 12 hours is EUR 10.68
- daily allowance after 6 to 8 hours is EUR 7.45
For business travel abroad
1. after 14 to 24 hours:
- full daily allowance is paid;
- daily allowance is reduced by 10% for free breakfast benefit;
- daily allowance is reduced by 35% for free lunch benefit;
- daily allowance is reduced by 35% for free dinner benefit;
2. after 8 to 14 hours:
- 75% of the daily allowance amount is paid;
- daily allowance is reduced by 15% to 75% for free breakfast benefit;
- daily allowance is reduced by 40% to 75% for free lunch benefit;
- daily allowance is reduced by 40% to 75% for free dinner benefit;
3. after 6 to 8 hours:
- 25% of the daily allowance amount is paid.
Country/City
|
Subsistence allowance amount
|
Country/City
|
Subsistence allowance amount
|
Australia
|
48$
|
Lithuania
|
32 €
|
Albania
|
32 €
|
Luxembourg
|
44 €
|
Andorra
|
32 €
|
Hungary
|
32 €
|
Armenia
|
32 €
|
FYR Macedonia
|
32 €
|
Austria
|
44 €
|
Malta
|
32 €
|
Azerbaijan
|
32 €
|
Moldova
|
32 €
|
Belgium
|
50 €
|
Monaco
|
44 €
|
Belarus
|
32 €
|
Germany
|
44 €
|
Bulgaria
|
32 €
|
The Netherlands
|
44 €
|
Bosnia and Herzegovina
|
32 €
|
Norway
|
44 €
|
Cyprus
|
32 €
|
Poland
|
32 €
|
Czech Republic
|
32 €
|
Portugal
|
44 €
|
Montenegro
|
32 €
|
Romania
|
32 €
|
Denmark
|
44 €
|
Russia
|
32 €
|
Estonia
|
32 €
|
San Marino
|
32 €
|
Finland
|
44 €
|
Slovakia
|
32 €
|
France
|
44 €
|
Serbia
|
32 €
|
Georgia
|
32 €
|
Spain
|
44 €
|
Greece
|
32 €
|
Sweden
|
44 €
|
Croatia
|
32 €
|
Switzerland
|
44 €
|
Ireland
|
44 €
|
Turkey
|
32 €
|
Iceland
|
44 €
|
Ukraine
|
32 €
|
Italy
|
44 €
|
The Vatican
|
44 €
|
Japan
|
80$
|
USA
|
48$
|
Canada
|
48$
|
United Kingdom
|
44 €
|
Latvia
|
32 €
|
Other countries
|
40$
|
Liechtenstein
|
44 €
|
Hong Kong
|
56$
|
Sankt Petersburg
|
64 €
|
Moscow
|
64 €
|
The minumum guaranteed wage
As of 1 January, the minimum guaranteed wage is higher by 2.7 per cent and totals EUR 783.66.
<table border="0" cellspacing="0" cellpadding="0" width="560">
<tr>
<td width="131" valign="top"><p>Country/City </p></td>
<td width="112" valign="top"><p>Subsistence allowance amount </p></td>
<td width="77" valign="top"></td>
<td width="128" valign="top"><p>Country/City </p></td>
<td width="112" valign="top"><p>Subsistence allowance amount </p></td>
</tr>
<tr>
<td width="131" valign="top"><p>Australia </p></td>
<td width="112" valign="top"><p>48$ </p></td>
<td width="77" valign="top"></td>
<td width="128" valign="top"><p>Lithuania </p></td>
<td width="112" valign="top"><p>32 €</p></td>
</tr>
<tr>
<td width="131" valign="top"><p>Albania </p></td>
<td width="112" valign="top"><p>32 €</p></td>
<td width="77" valign="top"></td>
<td width="128" valign="top"><p>Luxembourg </p></td>
<td width="112" valign="top"><p>44 €</p></td>
</tr>
<tr>
<td width="131" valign="top"><p>Andorra </p></td>
<td width="112" valign="top"><p>32 €</p></td>
<td width="77" valign="top"></td>
<td width="128" valign="top"><p>Hungary </p></td>
<td width="112" valign="top"><p>32 €</p></td>
</tr>
<tr>
<td width="131" valign="top"><p>Armenia </p></td>
<td width="112" valign="top"><p>32 €</p></td>
<td width="77" valign="top"></td>
<td width="128" valign="top"><p>FYR Macedonia </p></td>
<td width="112" valign="top"><p>32 €</p></td>
</tr>
<tr>
<td width="131" valign="top"><p>Austria </p></td>
<td width="112" valign="top"><p>44 €</p></td>
<td width="77" valign="top"></td>
<td width="128" valign="top"><p>Malta </p></td>
<td width="112" valign="top"><p>32 €</p></td>
</tr>
<tr>
<td width="131" valign="top"><p>Azerbaijan </p></td>
<td width="112" valign="top"><p>32 €</p></td>
<td width="77" valign="top"></td>
<td width="128" valign="top"><p>Moldova </p></td>
<td width="112" valign="top"><p>32 €</p></td>
</tr>
<tr>
<td width="131" valign="top"><p>Belgium </p></td>
<td width="112" valign="top"><p>50 €</p></td>
<td width="77" valign="top"></td>
<td width="128" valign="top"><p>Monaco </p></td>
<td width="112" valign="top"><p>44 €</p></td>
</tr>
<tr>
<td width="131" valign="top"><p>Belarus </p></td>
<td width="112" valign="top"><p>32 €</p></td>
<td width="77" valign="top"></td>
<td width="128" valign="top"><p>Germany </p></td>
<td width="112" valign="top"><p>44 €</p></td>
</tr>
<tr>
<td width="131" valign="top"><p>Bulgaria </p></td>
<td width="112" valign="top"><p>32 €</p></td>
<td width="77" valign="top"></td>
<td width="128" valign="top"><p>The Netherlands </p></td>
<td width="112" valign="top"><p>44 €</p></td>
</tr>
<tr>
<td width="131" valign="top"><p>Bosnia and Herzegovina </p></td>
<td width="112" valign="top"><p>32 €</p></td>
<td width="77" valign="top"></td>
<td width="128" valign="top"><p>Norway </p></td>
<td width="112" valign="top"><p>44 €</p></td>
</tr>
<tr>
<td width="131" valign="top"><p>Cyprus </p></td>
<td width="112" valign="top"><p>32 €</p></td>
<td width="77" valign="top"></td>
<td width="128" valign="top"><p>Poland </p></td>
<td width="112" valign="top"><p>32 €</p></td>
</tr>
<tr>
<td width="131" valign="top"><p>Czech Republic </p></td>
<td width="112" valign="top"><p>32 €</p></td>
<td width="77" valign="top"></td>
<td width="128" valign="top"><p>Portugal </p></td>
<td width="112" valign="top"><p>44 €</p></td>
</tr>
<tr>
<td width="131" valign="top"><p>Montenegro </p></td>
<td width="112" valign="top"><p>32 €</p></td>
<td width="77" valign="top"></td>
<td width="128" valign="top"><p>Romania </p></td>
<td width="112" valign="top"><p>32 €</p></td>
</tr>
<tr>
<td width="131" valign="top"><p>Denmark </p></td>
<td width="112" valign="top"><p>44 €</p></td>
<td width="77" valign="top"></td>
<td width="128" valign="top"><p>Russia </p></td>
<td width="112" valign="top"><p>32 €</p></td>
</tr>
<tr>
<td width="131" valign="top"><p>Estonia </p></td>
<td width="112" valign="top"><p>32 €</p></td>
<td width="77" valign="top"></td>
<td width="128" valign="top"><p>San Marino </p></td>
<td width="112" valign="top"><p>32 €</p></td>
</tr>
<tr>
<td width="131" valign="top"><p>Finland </p></td>
<td width="112" valign="top"><p>44 €</p></td>
<td width="77" valign="top"></td>
<td width="128" valign="top"><p>Slovakia </p></td>
<td width="112" valign="top"><p>32 €</p></td>
</tr>
<tr>
<td width="131" valign="top"><p>France </p></td>
<td width="112" valign="top"><p>44 €</p></td>
<td width="77" valign="top"></td>
<td width="128" valign="top"><p>Serbia </p></td>
<td width="112" valign="top"><p>32 €</p></td>
</tr>
<tr>
<td width="131" valign="top"><p>Georgia </p></td>
<td width="112" valign="top"><p>32 €</p></td>
<td width="77" valign="top"></td>
<td width="128" valign="top"><p>Spain </p></td>
<td width="112" valign="top"><p>44 €</p></td>
</tr>
<tr>
<td width="131" valign="top"><p>Greece </p></td>
<td width="112" valign="top"><p>32 €</p></td>
<td width="77" valign="top"></td>
<td width="128" valign="top"><p>Sweden </p></td>
<td width="112" valign="top"><p>44 €</p></td>
</tr>
<tr>
<td width="131" valign="top"><p>Croatia </p></td>
<td width="112" valign="top"><p>32 €</p></td>
<td width="77" valign="top"></td>
<td width="128" valign="top"><p>Switzerland </p></td>
<td width="112" valign="top"><p>44 €</p></td>
</tr>
<tr>
<td width="131" valign="top"><p>Ireland </p></td>
<td width="112" valign="top"><p>44 €</p></td>
<td width="77" valign="top"></td>
<td width="128" valign="top"><p>Turkey </p></td>
<td width="112" valign="top"><p>32 €</p></td>
</tr>
<tr>
<td width="131" valign="top"><p>Iceland </p></td>
<td width="112" valign="top"><p>44 €</p></td>
<td width="77" valign="top"></td>
<td width="128" valign="top"><p>Ukraine </p></td>
<td width="112" valign="top"><p>32 €</p></td>
</tr>
<tr>
<td width="131" valign="top"><p>Italy </p></td>
<td width="112" valign="top"><p>44 €</p></td>
<td width="77" valign="top"></td>
<td width="128" valign="top"><p>The Vatican </p></td>
<td width="112" valign="top"><p>44 €</p></td>
</tr>
<tr>
<td width="131" valign="top"><p>Japan </p></td>
<td width="112" valign="top"><p>80$ </p></td>
<td width="77" valign="top"></td>
<td width="128" valign="top"><p>USA </p></td>
<td width="112" valign="top"><p>48$ </p></td>
</tr>
<tr>
<td width="131" valign="top"><p>Canada </p></td>
<td width="112" valign="top"><p>48$ </p></td>
<td width="77" valign="top"></td>
<td width="128" valign="top"><p>United Kingdom </p></td>
<td width="112" valign="top"><p>44 €</p></td>
</tr>
<tr>
<td width="131" valign="top"><p>Latvia </p></td>
<td width="112" valign="top"><p>32 €</p></td>
<td width="77" valign="top"></td>
<td width="128" valign="top"><p>Other countries </p></td>
<td width="112" valign="top"><p>40$ </p></td>
</tr>
<tr>
<td width="131" valign="top"><p>Liechtenstein </p></td>
<td width="112" valign="top"><p>44 €</p></td>
<td width="77" valign="top"></td>
<td width="128" valign="top"><p>Hong Kong </p></td>
<td width="112" valign="top"><p>56$ </p></td>
</tr>
<tr>
<td width="131" valign="top"><p>Sankt Petersburg </p></td>
<td width="112" valign="top"><p>64 €</p></td>
<td width="77" valign="top"></td>
<td width="128" valign="top"><p>Moscow </p></td>
<td width="112" valign="top"><p>64 €</p></td>
</tr>
</table>
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