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Payroll and travelPerformance-related pay

Performance-related pay

Performance-related pay (plačilo za poslovno uspešnost) that meets the conditions of ZDoh-2 article 44(1) point 12 is run as a separate payroll run of kind Poslovna uspešnost (“Performance-related pay”). The app files it on its own REK-O (VD 1151 / VDDOH 1111), not on the salary REK-O.

  • Contributions are due on the whole amount.
  • Income tax is due only on the part that, in the calendar year of payment, goes above the average monthly wage. This limit is shared with the winter holiday allowance (zimski regres), so the app counts both.
  • An employee can receive such a payment at most twice per calendar year.

Before the first payment: confirm the company act

The favourable tax treatment applies only when the right is set in a company act (splošni akt) or a collective agreement. An employment contract alone is not enough. Confirm the act once for the whole company. An admin or an accountant can do it.

  1. Go to Plače → Obračuni plač → Obračuni (“Payroll → Payroll runs → Runs”) and click Nov obračun (“New run”).
  2. In the Vrsta (“Kind”) field, select Poslovna uspešnost.
  3. If the act is not confirmed yet, a warning with an input field appears. Type the act name and article, for example “Pravilnik o plačah, 12. člen”, and click Potrdi akt (“Confirm act”).
  4. The warning is replaced by a line naming the confirmed act. The app records it on every run of this kind.

Without a confirmed act the app does not create a draft of this kind. Once the act is confirmed, you can no longer add a performance-pay component to a monthly salary run. The app sends you to the separate run instead.

Step by step

  1. Go to Plače → Obračuni plač → Obračuni and click Nov obračun.
  2. In Zaposleni (“Employee”), select the employee.
  3. In Leto (“Year”) and Mesec (“Month”), select the month in which you pay. A draft cannot be created for a month that has not started yet.
  4. In Vrsta, select Poslovna uspešnost.
  5. In Izplačani znesek (EUR) (“Amount paid (EUR)”), enter the gross amount.
  6. In Poslovno leto, za katero se izplačuje (“Business year it rewards”), select the year the payment rewards. It cannot be later than the year of payment, and the employee must have been employed with you in it.
  7. Tick Splošni akt zmanjša izplačilo za odsotnost (“The company act reduces the payment for absence”) only if the act or collective agreement lowers the amount when the employee was absent. It decides how the app reports the contribution base on the REK-O.
  8. Click Ustvari osnutek (“Create draft”).
  9. Approve and file the run like any other: click Odobri (“Approve”), then Oddaj (“File”), and in the Datum izplačila (“Payment date”) field select the real date. At filing the app checks the limit and the payment count again against the real payment date.

What success looks like

The run shows in the Runs list with kind Poslovna uspešnost. Its REK-O is separate from the salary REK-O for the same month. The run carries no hours or reimbursements, because it pays only the amount you entered.

At most two payments per calendar year

The app counts payments per employee, per calendar year of payment. It counts:

  • every filed run of kind Poslovna uspešnost;
  • a winter holiday allowance paid above the statutory amount, because the excess counts as performance-related pay;
  • payments made before you moved to the app, entered in the column Izplačila poslovne uspešnosti pred prehodom (število, 0 do 2);
  • drafts and approved runs of this kind that are not filed yet.

The order of dates does not matter for the count. A payment dated earlier in the same year still counts as one of the two.

What happens to a third payment

A third payment in the same calendar year is not forbidden, but it gets no favourable tax treatment. It is fully taxable other employment income. FURS requires it on its own REK-O (VD 1150 / VDDOH 1109), or as S06 on the salary REK-O when it is paid with the monthly salary.

The app does not file either of these yet. So it does not create a third draft of this kind, and shows a message saying how many payments are already counted. Report the third payment outside the app.

The same applies to a winter holiday allowance above the statutory amount: if two performance-related payments were already made in the year, the app does not treat the excess as tax-favoured.

Common issues

  • The draft cannot be created because the act is not confirmed. Confirm the company act as described above and try again.
  • The app refuses a third payment although only one was filed. Drafts and approved runs count too. A draft cannot be deleted. If it is wrong, create the draft again for the same month with the correct figures, and it replaces the old one.
  • The app refuses the business year. The year is after the year of payment, or the employee was not employed with you in it. Select the year the payment rewards.
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Payroll runsCorrecting a filed payroll run