On 12 October 2026, the Slovenian Financial Administration (FURS) issued an updated explanatory note on the tax refund (regres) for annual leave (letni dopust) under the Personal Income Tax Act (ZDoh-2). The document, titled “Regres za letni dopust”, provides detailed guidance on the proportional calculation of the tax refund when an employee works for multiple employers or performs supplementary work. The clarification addresses point 5.2 (“Izplačilo regresa, če ima delavec več delodajalcev”) and point 5.4 (“Regres in prenehanje delovnega razmerja”) of the existing guidelines. The update is effective for the 2026 tax year and applies to all payroll calculations processed after the publication date. The refund mechanism allows employees to reclaim a portion of the advance income tax withheld on annual leave payments, based on the actual annual tax liability. The new guidance ensures consistent application across payroll providers and prevents double taxation or double refund scenarios.
Key Takeaways
- Proportional Allocation for Multiple Employers: The refund must be apportioned among employers based on the share of gross earnings each employer contributed during the tax period. Employers are required to coordinate data exchange to calculate the correct refund amount, and the employee must submit a consolidated annual tax return to trigger the final settlement.
- No Retroactive Adjustment for Changed Conditions: Point 5.4 clarifies that if conditions for the refund entitlement change after the payment date (e.g., termination of employment, change in tax residence), the employer is not obliged to correct the REK form or reclassify the income for tax purposes. This provides legal certainty for payroll administrators and reduces administrative burden.
- Supplementary Work Inclusion: The guidance explicitly covers supplementary work (dopolnilno delo) performed for the same or different employer, confirming that such earnings are included in the proportional calculation base. This closes a previous ambiguity that led to inconsistent refund calculations in the 2025 tax year.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement