Amendments to the Ordinance on Personal Income Tax

January 3, 2023
Katica Reljanović
Personal income tax separate workplace

• There is no longer a difference between the payment of receipts to natural persons on a giro account or a current account: an unique term "payment account in accordance with the regulation governing payment transactions" has been introduced.

• By amendments to the Labor Act, work at a separate workplace is defined as work where the employee performs the contracted work from home or in another area of similar purpose, determined on the basis of an agreement between the employee and the employer, which is not the employer's premises. An employment contract at a separate workplace, concluded in writing, must also contain additional information on the reimbursement of expenses incurred due to the performance of the work. The employee can be paid tax-free up to €3.98 per day of work from home, and a maximum of €66.37 per month. However, if the employee works at a separate workplace for the whole month, he/she is not entitled to tax-free compensation for transportation costs to and from work.

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