{"id":1337,"date":"2022-11-29T09:51:29","date_gmt":"2022-11-29T09:51:29","guid":{"rendered":"https:\/\/cey.si\/new-taxation-of-normarians-2023\/"},"modified":"2025-02-19T08:48:45","modified_gmt":"2025-02-19T08:48:45","slug":"new-taxation-of-normarians-2023","status":"publish","type":"post","link":"https:\/\/cey.si\/en\/new-taxation-of-normarians-2023\/","title":{"rendered":"New taxation of normarians 2023"},"content":{"rendered":"<p>As late as 2022, <strong>the tax on normals was subject to a<\/strong> normalized expenditure of 80% of their actual income, up to a maximum of \u20ac40,000, or \u20ac80,000 if they had at least one person insured on a full-time basis for a continuous period of at least five months.<\/p>\n<h3>Taxation of Normarians 2023<\/h3>\n<p><strong>The new taxation of normarians in 2023<\/strong> brings the following changes to taxation:<\/p>\n<ul>\n<li>For an after-hours s.p. (for persons who carry out an additional after-hours activity) and do not have an employee for at least 9 months, the normalised expenditure will be:\n<ul>\n<li>40 % of the revenue, but not more than \u20ac 20 000<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ul>\n<li>For those s.p.&#8217;s who are self-employed or have an employee for at least 9 months, the normalised expenditure will be:\n<ul>\n<li>80% of revenue for annual revenues of up to \u20ac35,000,<\/li>\n<li>40% of revenue for annual revenue between \u20ac35,000 and \u20ac100,000, and<\/li>\n<li>0% of revenue in the case of annual revenue over \u20ac 100.000.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><strong>The maximum allowable amount of normalised expenditure is therefore \u20ac54,000.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>As late as 2022, the tax on normals was subject to a normalized expenditure of 80% of their actual income, up to a maximum of \u20ac40,000, or \u20ac80,000 if they had at least one person insured on a full-time basis for a continuous period of at least five months. Taxation of Normarians 2023 The new [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":1195,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[39],"tags":[],"class_list":{"0":"post-1337","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-new-in-2023","8":"czr-hentry"},"_links":{"self":[{"href":"https:\/\/cey.si\/en\/wp-json\/wp\/v2\/posts\/1337","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cey.si\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cey.si\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cey.si\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/cey.si\/en\/wp-json\/wp\/v2\/comments?post=1337"}],"version-history":[{"count":1,"href":"https:\/\/cey.si\/en\/wp-json\/wp\/v2\/posts\/1337\/revisions"}],"predecessor-version":[{"id":1393,"href":"https:\/\/cey.si\/en\/wp-json\/wp\/v2\/posts\/1337\/revisions\/1393"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cey.si\/en\/wp-json\/wp\/v2\/media\/1195"}],"wp:attachment":[{"href":"https:\/\/cey.si\/en\/wp-json\/wp\/v2\/media?parent=1337"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cey.si\/en\/wp-json\/wp\/v2\/categories?post=1337"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cey.si\/en\/wp-json\/wp\/v2\/tags?post=1337"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}