|
Type of payment |
Non-taxable amount until 31.12.2023 (EUR) |
Non-taxable amount as of 1.1.2024 (EUR) |
|
Occasional awards (Christmas bonus, vacation bonus and similar) |
up to 663.62 annually |
up to 700.00 annually |
|
Work performance awards and other forms of additional rewards for workers |
up to 995.43 annually |
up to 1,120.00 annually |
|
Reimbursement of meal expenses if invoices are not provided as proof |
up to 796.44 annually |
up to 1,200.00 annually |
|
Reimbursement of meal expenses if invoices are provided as proof |
up to 1,592.76 annually |
up to 1,800.00 annually |
|
Compensation for covering expenses of hospitality, tourism, and other services intended for workers' vacations |
up to 331.81 annually |
up to 400.00 annually |
|
Premiums for supplementary and additional health insurance |
up to 331.81 annually |
up to 500.00 annually |
|
Lump sum compensation for covering the expenses of work at a remote location |
up to 3.98 per diem and up to 66.37 per month |
up to 4.00 per diem and up to 70.00 per month |
|
Awards to employees for 10 years of service |
up to 199.09 |
up to 280.00 |
|
Awards to employees for 15 years of service |
up to 265.45 |
up to 336.00 |
|
Awards to employees for 20 years of service |
up to 331.81 |
up to 392.00 |
|
Awards to employees for 25 years of service |
up to 398.17 |
up to 448.00 |
|
Awards to employees for 30 years of service |
up to 464.53 |
up to 504.00 |
|
Awards to employees for 35 years of service |
up to 530.90 |
up to 560.00 |
|
Awards to employees for 40 years of service |
up to 663.62 |
up to 672.00 |
|
Reimbursement for use of the personal car for business purposes |
up to 0.40/ km |
up to 0.50 /km |
|
Daily allowance for business trips in Croatia in duration over 12 hours |
up to 26.55 |
up to 30.00 |
|
Daily allowance for business trips in Croatia in duration between 8 and 12 hours |
up to 13.28 |
up to 15.00 |
|
Compensation for living separately from family |
up to 232.27 per month |
up to 280.00 per month |
|
Disability grant |
up to 331.81 annually |
up to 560.00 annually |
|
One-time compensation in case of death of a worker's immediate family member |
up to 398.17 |
up to 560.00 |
|
Cash granted to employees upon retirement |
up to 1,327.24 |
up to 1,400.00 |
|
Severance payments due to business-related terminations and personally motivated terminations |
up to 862.71 for each completed year of service with that employer |
up to 896.00 for each completed year of service with that employer |
|
Severance payment due to work-related injury or occupational illness |
up to 1,061.79 for each completed year of service with that employer |
Up to 1,120.00 for each completed year of service with that employer |
|
Payment for new-born babies |
up to 1,327.24 |
up to 1,400.00 |
|
A gift for a child up to 15 years of age |
Up to 132.73 annually |
up to 140.00 annually |