17. 1. 2018

Tax relief for employing older unemployed persons extended until 31 December 2019

In December 2017 the amendment to the Intervention Measures for the Labour Market Act (Zakon o interventnem ukrepu na področju trga dela; ZIUPTD-A) prolonged the validity of the special intervention measure promoting inclusion of non-active older persons in the labour market.


Employers can claim to be exempt from paying social security contributions for the first 24 months of employment for all older unemployed persons that they will employ until 31 December 2019 (before until 31 December 2017).


As previously reported, the social security contributions exemption refers to all the obligatory social security contributions that the employer has to pay for its own account (i.e. obligatory contributions to pension and disability insurance, health insurance, unemployment insurance and parental protection insurance). One of main conditions to claim the relief is that such unemployed person was registered as unemployed person at least 6 months before concluding the employment contract.

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