It is stated in the Vocational Educatkion Act (ZPSI - Article 36) that the epprentice is entitled to a reward during work relationship as specified in the contract. Thus the minimum gross bonus amount is determined by law:
- 10% of average salary in the Republic of Slovenia for the first year
- 15% of average salary in the Republic of Slovenia for the second year
- 20% of average salary in the Republic of Slovenia for the third year
- 20% of average salary in the Republic of Slovenia for the fourth year
Of course, the minimum bonus amount is set by law but as far as greater amounts goes they are decided by the employer.
Tax on Apprenticeship Bonus
- In accordance with Article 19 of the Personal Income Tax Act, the tax on personal income (income tax prepayment) is accounted for regardless of the bonus amount.
- The pension and disability insurance contribution is accounted for employer and employee using a common 24.35% rate. For the first school year the contributions at the 15.5% rate are paid by the state authority. The amount to be paid for the next school years is distributed by the the authority and the employer. That is, each pay an equal share at 4.425% rate. The monthly apprenticeship bonus serves as a basis for calculating contributions. It should be noted that contributions for apprentices must be calculated from at least half of the minimum salary in the Republic of Slovenia.
- The employer must pay 2.91 EUR for contributions for mandatory health insurance on a monthly basis. Of course only during practical training when work-related accidents or professional diseases can be caused.
Setting up
Perform the following settings to appropriately pay apprenticeship bonus, to create REK-1 form and last but not least to account for contributions accordingly.
- Average Salaries
First you have to enter Temporary basis for apprentice bonus calculation in Average Salaries in field Factor 9. Before it appears in the register you have to name it in
Administration Panel. Amount of apprentice bonus is determined according to school year and entry in the Factor 9 field. The following error is returned whenever the amount is lower than that of minimum salary:
Apprentice's gross bonus is less than legal amount by XXX!.
- Contributions
The following contributions require to be entered in Contributions register:
- V1 PDI - Country (contribution type Apprentice (country))
- V2 PDI - Company (contribution type Apprentice (company))
- P7 Health insurance
- Subjects
You also have to enter contributions in the Municipalities panel in Subjects register.
- Work Types
Here you have to create two work type entries:
- VA Apprentice bonus including all the above-mentioned contributions
- RV Different to minimum salary excluding lump-sum contribution P7
- Earnings Types
Create the following two earnings types:
- VAJ Apprentice bonus which is used as the basic gross bonus amount
- RPV Differenct to minimim salary which is used in case bonus amount is less than 1/2 of minimum salary
- Employee Files
Set field Apprentice in the Education panel For a person who works as apprentice in your company. By defining this field you can set minimum bonus amount and employees displayed in REK-1a form.
- Payroll Preparation
Enter earnings type VAJ fro apprentice. If required, enter gross bonus amount. Mark checkbox Difference to minimum salary to automatically add the amount. In addition you have to enter working hours so that the value is used when checking hours worked and using data when accounting for contributions.
Run calculation and display REK-1a form.
Example
Let us say that an apprentice with the 2nd year of education is working for you
- gross bonus amount 114.985 EUR
1/2 of minimum salary (521.38 EUR) 260.69 EUR
contribution calculation (63.54EUR):
- contribution for apprentice covered by state authority (15.5%) 40.407 EUR
- 1/2 of employer contribution covered by state authority (4.425%) 11.535 EUR
- 1/2 of employer contribution covered employer (4.425%) 11.535 EUR
- tax on personal income is not accounted for
- apprenticeship payment 51.39 EUR
REK-1a Form
Earnings Types
If the amount of apprentice bonus is less than 1/2 of minimum salary, you receive a warning in Errors panel in Payroll Preparation. Having checked Automatic Payout of Difference to Minimum Salary, you are automatically assigned earnings type H - Difference for apprentice contributions.
Work Types
Set work type for earnings type VAJ (Apprentice - bonus):
Set work type for earnings type RPV (Difference for apprentice contributions):
PANTHEON 5.5 Guide:
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