Daily allowance in Slovenia in the year 2021 represents the average cost an employee has on a business trip. The Employment Relationships Act itself (ZDR-1) already regulates the right to the refund of the travel expenses. The individual collective agreements and internal acts of the employer also regulate additional reimbursement of expenses.
Daily allowance in 2021 for business trips within Slovenia
Business people who have a company in Slovenia, often send their employees to business trips. The business trip is not part of the salary. In Slovenia, there are three types of allowances for the business trips, which differ according to the duration of the trip:
- full allowance, for the duration of a business trip over 12 hours;
- half daily allowance, for the duration of a business trip from 8 to 12 hours;
- reduced allowance, for the duration of a business trip from 6 to 8 hours.
The rules for calculating the allowances on business trips also differ for private sector employers and public sector employers. Our accounting experts can help you with the correct calculations.
Tax-free daily allowance 2021 in Slovenia
The Decree on the Tax Treatment of Refund of Expenses and Other Employment Income regulates the tax-free allowance for the year 2021.
If the business trip in Slovenia lasts:
- over 12 to 24 hours, the tax base of employment income does not include a daily allowance of up to EUR 21.39,
- over 8 to 12 hours, the tax base does not include a daily allowance of up to EUR 10.68,
- and for over 6 to 8 hours, the tax base does not include a daily allowance of up to 7.45 euros.
Our legal advisors can also explain to you the law on allowance for the business trips.
Daily allowance in 2021 for business trips abroad
The Decree on the refund of expenses for business trips abroad regulates the daily allowance in 2021 and its amount. The allowance for the trip abroad and its payment also depends on the duration of the business trip and the number of free meals.
For a business trip abroad lasting:
over 14 to 24 hours:
- the employee receives the whole daily allowance;
- a guaranteed free breakfast deducts 10% ;
- 35% is also deducted for the provided free lunch;
- also for a guaranteed free dinner, 35% is deducted.
over 8 hours to 14 hours:
- the employee receives 75% of the daily allowance;
- a guaranteed free breakfast also deducts 15% of 75%;
- 40% of the 75% shall also be deducted for the guaranteed free lunch;
- also for a guaranteed free dinner, 40% is deducted from the 75% of the allowance.
over 6 to 8 hours:
- the employee receives 25% of the daily allowance.
- the amounts indicated represent the tax-free amount.
In 2021, it ranges from € 40 to € 80
The daily allowance in 2021 for business trips abroad is € 40 if you are traveling, for example, to Albania, Bosnia and Herzegovina, the Czech Republic, Greece, Croatia, Lithuania, Hungary, Macedonia, Serbia. Lastly, the maximum amounts are for business trips to Japan ($ 100), Moscow and St. Petersburg (€ 80) and Beijing and Shanghai ($ 90).
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