{"id":5320,"date":"2020-03-19T08:30:46","date_gmt":"2020-03-19T08:30:46","guid":{"rendered":"https:\/\/www.jadek-pensa.si\/?p=5320"},"modified":"2020-03-19T08:34:59","modified_gmt":"2020-03-19T08:34:59","slug":"tax-exempt-compensation-for-an-employee-using-their-own-means-for-work-from-home","status":"publish","type":"post","link":"https:\/\/www.jadek-pensa.si\/en\/tax-exempt-compensation-for-an-employee-using-their-own-means-for-work-from-home\/","title":{"rendered":"Tax-exempt compensation for an employee using their own means for work from home"},"content":{"rendered":"

The compensation for the use of employee\u2019s own means for working from home is not included in the tax base of income from an employment relationship, provided that the compensation is paid in accordance with the labour law legislation and that:<\/p>\n

\u2500 It is determined with special provisions or based on a collective agreement or the employer\u2019s internal act,
\n\u2500 These are means that are typical, necessary and customary for performing the specific work,
\n\u2500 The compensation is determined based on the calculation of the real costs and the amount is reasonable and justifiable,
\n\u2500 The amount does not exceed 5% of the employee\u2019s monthly salary or 5% of the average monthly salary of employees in Slovenia (EUR 1,806 in January 2020).<\/p>\n

The amount of the paid compensation is added to the tax base of the income from the employee\u2019s employment relationship in any part that exceeds the tax-exempt amount.<\/p>\n

The employee can also claim compensation for actual costs that were incurred due to using their own means for performing work from home, wherein the agreement between the employee and employer must clearly state that the employee is the one securing the means for working from home and is therefore entitled to a compensation for these means being used. The employee claims compensation for the actual costs based on relevant evidences in the submitted objection to the informative calculation of personal income tax.<\/p>\n","protected":false},"excerpt":{"rendered":"

An employee can be compensated for the costs they incur when performing work from home, such as the inflated costs of energy (electricity),…<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[109],"tags":[44],"class_list":["post-5320","post","type-post","status-publish","format-standard","hentry","category-covid-19-news-and-legal-challenges","tag-tax-law"],"acf":[],"yoast_head":"\nTax-exempt compensation for an employee using their own means for work from home - Jadek & Pensa<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.jadek-pensa.si\/en\/tax-exempt-compensation-for-an-employee-using-their-own-means-for-work-from-home\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax-exempt compensation for an employee using their own means for work from home - 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