Right jubilee

Since, in practice, several happening, that mayors / Mayor of employees either do not recognize the right of jubilee, either it “forget” or you misinterpret the right to acquire jubilee, briefly present the basics of the institution of employee benefits.

RIGHT employee benefits

The right to jubilee of civil servants provide for collective agreements in the public sector or the annexes to this collective agreements.

Civil servant belongs anniversary award for 10, 20 and 30 years of service, taking into seniority considered seniority, by a civil servant fulfilled the employer in the public sector.

Jubilee benefit

Act to restore public finances (below: ZUJF; Official Gazette of RS, No.. 40/12) in 177. Article, governing jubilee, provides:

“(1) Employees are entitled to jubilee awards in the amount of:

– to 10 years of service 288,76 EUR,

– to 20 years of service 433,13 EUR,

– to 30 years of service 577,51 EUR.

(2) Jubilee benefits are paid to the employee the payment of wages in the month following the fulfillment of conditions.

(3) Seniority under this Article, the working life, which the employee has fulfilled with employers in the public sector.”

Jubilee benefits are therefore paid to civil servants upon the payment of wages in the month following the fulfillment of conditions. Jubilee Award is therefore limited to the Jubilee and, to comply with conditions, beside it also paid. If the employer does not pay on time, Employees can also request legal interest.

LEGAL BASIS

The legal basis for the payment of jubilee, as determined by the ZUJF and annexes to the collective agreements, is given in ZUJF-u, that the cited provision applies from 1. 6. 2012, and in the annexes to the collective agreements, which is also used on the 1. 6. 2012. For these reasons,, the provisions of this legal basis (ZUJF and annexes) can not be used for anniversary, that would have occurred before 1. 6. 2012, Whereas before 1. 6. 2012 there has been no legal basis for the determination of the conditions for long-service awards for years of service in the public sector.

(NE)Taxation of employee benefits

Anniversary Award for the same jubilee with the same employer can untaxed pay only once. The right to a public servant jubilee provides ZUJF in 177. Article, namely the employee belongs anniversary award for 10, 20 in 30 years of service, taking as seniority in accordance with the third paragraph of this Article shall take into account the length of service, which the employee has complied with employers in the public sector.

As is clear from the explanation of the Tax Administration Jubilee Award by 177. Article ZUJF, No.. 4210-6214/2012, 5. October 2012, is a bonus prize for the same anniversary with the same employer can untaxed pay only once. This means, that is untaxed may jubilee for 10 years of service in the public sector, if a public employee loyalty bonuses for a total of 10 years of service has been received from the employer in the public sector, namely irrespective, whether it was for a later anniversary (na first 20 years of joint working) has already been paid anniversary award.