Which employers are not entitled to the reimbursement of paid compensation for salaries in accordance with the Act regulating intervention measures to curb the COVID-19 epidemic and to mitigate its consequences for citizens and the economy?

The right to reimbursement of paid compensation for salaries can exercise each employer in the Republic of Slovenia, except:

  • direct or indirect users of State budged of the Republic of Slovenia or Municipality budged, whose share of income from public sources was in year 2019 higher than 70 percent,
  • employer, who pursues financial or insurance activity, which belongs to the group K under the Standard Classification of Activities, and who has on the 13. March 2020 more than ten employees,
  • foreign embassies or consulates, international organizations, representations of international organizations and institutions, organs and agencies of the European Union in the Republic of Slovenia.

Entitled to aid are employers, whose income will according to their estimation in year 2020 due to epidemic decrease for more than 10% in comparison with the year 2019. If employers did not operate in whole year 2019 or 2020, entitled to aid are those employers, whose average monthly revenue in year 2020 will due to the epidemic decrease for more than 10 % in comparison with average monthly revenue in year 2019. If employers did not operate in the year 2020, entitled to aid are those employers, whose average monthly revenue in year 2020 will due to the epidemic decrease for more than 10 % in comparison with average monthly revenue in year 2020 by the 12. March 2020. Situation, in which aforementioned condition is not met at a time of submitting annual report for 2020, beneficiary will be obliged to subsequently return all received aid.

Aforementioned revenues are meant as net sale revenues, established on the basis of rules of the accounting, and compensations from parental protection insurance.

Entitled to the reimbursement of the paid compensation for salaries to employees in accordance with Article 21 ZIUZEOP are also those employers, who do not meet conditions under the Article 22 and who have the status of humanitarian organization under the Humanitarian Agencies Act or have the status of disability organization under the Disabled Persons Organizations Act.

Senior Associate

Žiga Sternad

+386 (0)1 252 80 00 ziga.sternad@senica.si LinkedIn
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