After a more detailed assessment of the damage and the initiation of the first emergency measures to mitigate the consequences of floods and landslides in August 2023, the National Assembly of the Republic of Slovenia adopted the new Act on Emergency Measures for Mitigating the Consequences of Floods and Landslides from August 2023 (hereinafter referred to as: ZIUOPZP). This law introduces effective measures aimed at addressing the aftermath of natural disasters and providing assistance to those affected. The ZIUOPZP entered into force on 2 September 2023.
In the first part of ZIUOPZP, temporary interventions are made into various other laws, simplifying certain procedures and enabling more efficient actions in the event of natural disasters. In particular, procedures for public procurement are streamlined to facilitate the recovery and relief efforts.
The two most significant temporary measures introduced by ZIUOPZP are the additional solidarity contribution and the possibility of the so-called solidarity work Saturdays. The mandatory solidarity contribution will be 0.3 % of personal income tax for individuals in accordance with the Personal Income Tax Act (Official Gazette of the Republic of Slovenia, No. 13/11 with amendments and supplements) and 0.8 % of income for legal entities in accordance with the Corporate Income Tax Act (Official Gazette of the Republic of Slovenia, No. 117/06 with amendments and supplements). These contributions will be collected in the newly established Fund for the Restoration of Slovenia. The mandatory solidarity contribution will only be paid by those who choose not to participate in solidarity work Saturdays.
To ensure the availability of funds to mitigate the damage caused by floods and landslides, employers can, in accordance with ZIUOPZP, designate one Saturday in 2023 and one Saturday in 2024 as a solidarity work Saturday after consulting with the trade union, works council or workers’ trustee (or, in the absence of these, with the employees themselves). A portion of the wages for work on solidarity work Saturdays will be contributed to the Fund for the Restoration of Slovenia.
Additionally, the new intervention law provides options for the deferral of loan repayments for certain credit takers in accordance with the Consumer Credit Act (Official Gazette of the Republic of Slovenia, No. 77/16 with amendments and supplements). Detailed provisions govern the reimbursement of salaries paid to employees who are involved in addressing the consequences of floods and landslides at their workplaces, which the state fully subsidizes.
The specific measures outlined in ZIUOPZP, particularly those relevant to businesses, are presented in detail in the provided link:
- Additional measures for Companies Introduced by the Act on Emergency Measures for Mitigating the Consequences of Floods and Landslides from August 2023
Our law firm is actively following the events related to the floods and landslides in early August 2023. As always, you can contact us via e-mail or telephone +386 (0)1 2445500, or you can directly contact the lawyer you are generally in contact with.
Law firm Kavčič, Bračun & Partners, o.p., d.o.o.
Ljubljana, 8 September 2023
All information contained herein is based on applicable law or obtained from publicly available data or other sources believed to be reliable. This document is for general information purposes only, may be subject to change and may not be used instead of a legal opinion/advice. KBP does not guarantee the accuracy of the information and shall not be liable for any damages or costs in connection with the use of, or reliance on, the information contained herein.