PKP8 – Measures for Employers

On 5 February 2021, the eighth anti-corona act came into force (Act on Additional Measures for Mitigation of Consequences of COVID-19, “PKP8”). PKP8 prolongs some of already adopted measures as well as implements new ones. Below is a short overview of most relevant measures:

  1. PKP8 introduces certain restrictions in respect to payment of bonuses to management: employers which have received reimbursement of salaries under PKP8, must return such reimbursements in the event that in 2021 or for 2021 from 1 February 2021 onwards:
  • paid out the profits;
  • acquire treasury shares or treasury shares; or
  • paid rewards or part of salaries for business performance to management.

The employer must notify FURS of the payment no later than 2 months after the payment;


  1. PKP8 determines subventions for the increase of minimum salary, amounting to EUR 50 per month. Employers are entitled to a subsidy for each employee whose full-time salary (allowances excluded) does not exceed the statutory minimum wage;


  1. PKP8 is changing prior provisions regarding payment of crisis allowance: also employees who have received payment for business performance are entitled to payment of crisis allowance;


  1. Measure of temporary waiting for work at home is prolonged until 30 April 2021, conditions for ordering employees to do so are unchanged. The upper amount of paid compensation for waiting for work at home is limited to the amount of the average salary in the Republic of Slovenia for the month of October (i.e. EUR 1,821.44 gross);


  1. PKP8 determines additional categories of employers eligible to request subventions for shorter working time: since 1 February 2021, this measure is available also to employer – a legal or natural person who was entered in the Business Register of Slovenia before 18 October 2020 and employs employees on the basis of a full-time employment contract or a natural person performing an agricultural activity and was entered in the Register of Agricultural Holdings before 18 October 2020 and according to employer’s estimate, he cannot provide work to at least 10% of employees at least 90% of work per month;


  1. PKP8 extends the measure of short-time absence from work (up to 3 consecutive days) due to illness without doctor’s confirmation until the end of 2021;


  1. PKP8 is lowering the basis for calculation of social security contributions for employees from July 2021 until the end of 2021, due to epidemic and increase of minimum salary in 2021. The lowest basis for payment of social security contributions paid from July 2021 to December 2021 is the minimum wage (i.e. EUR 1,024.24), and not 60% of the average wage.
Deadline for submitting tax returns

Deadline for submitting tax returns

Monday, 1 March 2021, is the deadline to submit tax returns with regard to personal income tax from capital income…

Read more
Amendment to the ZGD-1K

Amendment to the ZGD-1K

On 27 January 2021, the amendment to the Companies Act (ZGD-1K) was adopted, which amends and supplements certain provisions of…

Read more
Seventh Anti-Corona Package (PKP7) brings changes to personal income tax

Seventh Anti-Corona Package (PKP7) brings changes to personal income tax

Article 59 of the Act determining intervention measures to assist in mitigating the consequences of the second wave of COVID-19…

Read more


Dalmatinova ulica 2
SI-1000 Ljubljana, Slovenia


+386 59 097 400
+386 59 097 410