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Prijava za dijake/študente
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Za študente in dijake
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Basic information for foreign companies

Check:

  • The hourly rate for student work is considered a given offer in accordance with the Obligations Code.
  • The employer cannot reduce the rate for already performed work or retroactively change acquired rights.
  • The reduced hourly rate may only apply after the student has been informed about the change or lower hourly rate.

You can calculate the total amount on the invoice for the performed student work by adding to the gross amount on the referral:

  • 16 % – concession fee
  • 2 % – additional concession fee
  • 14.17 % – contributions (contributions for pension and invalidity insurance, contribution for occupational injury or disease, contribution for health insurance)

The total percentage of duties and contributions: 16 % + 2 % + 14.17 % = 32.17 %

Shortcut for quickly calculating the total amount on the invoice: Multiply the gross amount on the referral by 1.3217 to calculate the amount for payment on the invoice (without VAT).

Click to open the calculator.

Example of the CALCULATION:

  • the student performs 40 hours of work for 7.21 €/h gross
  • the employer pays 288.40 € x 1.3217 = 381.17 € (without VAT)
  • the student receives 248,17 € net

13.75% of the amount on the referral is deducted for pension and disability insurance and student work is counted into the pension qualifying period.

Percentages are calculated on the basis of the final amount on the invoice received by the company.

The concession fee is legally required; all concessionaires (student services) have the same concession fee (2.69 %).

The total percentage of duties and contributions owed by the company amounts to 32.17 %.

  • Time spent on break during daily work is included in the work hours and is paid.

  • A student who works full time (8 hours) is entitled to a 30-minute break.

  • A student who works fewer hours, but at least 4 hours a day, is entitled to a break during their daily work time in proportion to the time spent at work.

  • Legislation does not specify any reimbursement of costs for students in terms of millage or daily allowance, meal and commuting costs.

  • The company may reimburse commuting costs to the student by considering those costs when determining the hourly rate. This means that costs are charged as hours of work that the student performs, and all contributions and concession fees are deducted.

  • When submitting their income tax return, the student may claim their actual commuting and accommodation costs that relate to the performance of the job to reduce their personal income tax basis or the amount of the personal income tax. The student should keep all invoices for costs incurred during work (parking fees, tolls, hotel receipts, etc.) throughout the year and claim them as additional costs related to work when submitting their personal income tax return.

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