[ad_1]
Employers in Serbia, according to the Labor Law, are obliged to reimburse employees for the costs of arrival and departure from work. Something like this can be solved in different ways.
On the other hand, it should be borne in mind that during the period of work from home, regardless of whether the reason is the corona virus or something else, the worker is not entitled to receive money for transportation.
According to the lawyer Ksenija Ivetić Marlović, an expert in labor law, the Labor Law stipulates that the employee has the right to reimbursement of the costs of arrival and departure from work in the amount of the price of a transport ticket on public transport, if the employer did not provide its own transportation.
“In practice, the price of a monthly ticket is generally paid based on the city and route the employee is traveling on. However, the employer can also buy a monthly subscription ticket for employees, provide their own transportation, or provide transportation to and from work. ” explains our interlocutor.
If, for example, a worker comes to work on his car, there is the possibility that the employer will reimburse him for the price of gasoline, but on the condition that it is resolved by collective agreement.
“The collective agreements that contemplate this option usually stipulate that the employee is entitled to 30 percent of the price of gasoline per kilometer traveled. However, if the employer does not contemplate this option in the general act, the employees will not be entitled to this kind of transportation costs, “said Ivetic Marlovic. .
What if you work from home?
Teleworking was not very widespread in our country until the coronary virus pandemic prevailed, so many have just become familiar with this business principle.
Although many workers probably expected that even during this period, when they do their job completely without going to work, they will receive money for a monthly stamp for transportation, that is, a trip, that did not happen.
“If the employee works from home, he will not be entitled to reimbursement for transportation costs because he will not be working at the employer’s business premises,” says Ivetić Marlović.
That, as he says, will be the case even if the employee does not come to work for some other reason, such as sick leave, vacation, etc.
The justification for the costs of transporting workers to work was deleted.
Modifications to the Personal Income Tax Law as of December 2019, as long as the reimbursement of transportation costs is documented, so workers should have a tax invoice from the kiosk on the paid public transportation ticket or fuel bill if they came to work on your car. .
However, on June 3 of this year, the Ministry of Finance issued a recommendation that the cost of transportation that is not documented with an appropriate credible accounting document be recognized as an expense in the fiscal balance, in accordance with the Tax Law. on Companies. In reality, this means that companies will no longer have to justify the costs of transporting workers to work with the bills of a ticket in public transport or fuel, to exercise the right not to pay taxes, regardless of the way in which come to work.
If you are wondering if you are entitled to full salary while suffering from corona, this is the correct answer.
[ad_2]
