When do I file REK-O in Slovenia?
REK-O payroll declarations are filed through eDavki on the same day salary is paid, not on a fixed monthly date. Withheld income tax and social security contributions are then due within 5 days of the salary payment.
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Detailed Explanation
## The Same-Day Rule
Employers in Slovenia file a REK-O declaration through eDavki on the same day salary is paid. It is tied to the pay run, not to a fixed calendar date. One submission is made per pay run.
## Payment
Withheld income tax and social security contributions are due within 5 days of the salary payment.
## Enforcement
FURS flags employers who have not filed around the 18th of the month, and there is a short grace period before fines. Fines range from roughly €1,000 to €16,000.
## Common Confusion
Many monthly payroll calendars use a fixed date such as the end of the following month. A reminder like that is only a prompt to check that the declaration has been filed. The legal filing day is the day the salary is paid.
## Practical Setup
Finn can prepare the payroll figures and set a reminder for every pay run. The REK-O itself is submitted by you or your accountant through eDavki.
## If You Have No Employees
A company with no employees and no salary payments has no REK-O to file. Remove the payroll reminder from the calendar in that case.
Source: https://www.fu.gov.si/davki_in_druge_dajatve/podrocja/dohodek_iz_zaposlitve
Real-World Examples
Salary paid on the 10th
If salary is paid on the 10th of the month, the REK-O must be filed that same day, and the withheld tax and contributions are due within 5 days of that payment.
Two pay runs in a month
A company that pays a bonus run in addition to regular salary files a separate REK-O for each pay run.
Common Mistakes to Avoid
- Treating REK-O as a fixed monthly deadline
- Filing after the pay run and paying only at month-end
- Leaving the payroll reminder in place for a company with no employees
Frequently Asked Questions
Where is REK-O filed?
Through eDavki, the FURS online portal.
How long do I have to pay the tax and contributions?
Within 5 days of the salary payment.
Practical Tips
- Schedule the eDavki submission in the same working session as the payment
- Calendar the 5-day payment window at the same time
- Keep a log of each pay run so you can show the declaration date
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