Upon payment of the payment for student work, an advance payment of personal income tax is made (25% or, taking into account the standard costs (10%), which are deducted before the calculation of the advance payment):
- 22.5% net for each transfer higher than EUR 400,
- 22.5% net for each transfer if the pupil or student does not meet the conditions for special personal allowance (is older than 26 years),
- 22.5% for each transfer, regardless of the amount of the transfer, if the person is a non-resident (“foreigner”).
Exception for residents:
The advance payment is not deducted even if the transfer is 107.3 gross, the amount on the referral, because the advance payment is not calculated and deducted by law if it is less than 20 euros. Such income is taxed only on an annual basis.
An advance payment of personal income tax means that personal income tax, which should otherwise be paid at the end of the year, is paid upon the payment of earnings the amount (eg EUR 400) does not refer to a referral, but to an individual income a transfer.
The advance payment of personal income tax paid during the year is calculated at the end of the year and if it is too high, the taxpayer receives it refunded. The vast majority of all high school and university students receive a full (advance payment paid during the year) refund. For that you need the sales tax calculator now.
Claiming actual transport and accommodation costs
Pursuant to the Personal Income Tax Act and the Tax Procedure Act, a taxpayer may, in addition to standard costs, also claim actual transport and accommodation costs in connection with the performance of work or services. These costs are recognized to the taxpayer on the basis of the submission of evidence of their occurrence.
- The actual costs of transport and accommodation can be claimed by a student who is a resident of the Republic of Slovenia when compiling the informative calculation of personal income tax by sending a written request to the tax authority no later than 5 February of the current year for the previous year. needs to take proper account of actual costs. The resident may also claim the actual costs in an objection against the informative calculation of personal income tax (within 15 days of service).
Through the system, natural persons will be able to claim relief for dependent family members, allocate a part of personal income tax for donations, have access to their eCard and informative personal income tax calculation (etc.) even without a digital certificate. When registering in the eDavki system, individuals must use only their name and surname, e-mail address, tax number and, as a security identifier, the number of the informative personal income tax calculation for the previous year.