- Phase
- Employer's obligation to invest into green transition
- Native name
- Obveznost delodajalca investirati v zeleni prehod
- Type
- Employer's obligation to improve energy efficiency
- Added to database
- 23 October 2023
Article
Act Governing Aid to Businesses to Mitigate Impact of Energy Crisis (Zakon o pomoči gospodarstvu za omilitev posledic energetske krize, ZPGOPEK), Article 4
Description
The Act Governing Aid to Businesses to Mitigate the Impact of the Energy Crisis (ZPGOPEK), issued on 27 December 2022, provided comprehensive aid to the economy in 2023. The state help consisted of (1) partial reimbursements of price increases for electricity, natural gas and steam, (2) wage compensations for temporary layoff and short-time work, and (3) liquidity loans. Companies entitled to state aid under point 1 were eligible to claim temporary layoff subsidies. However, one of their obligations was to allocate half of the funds received for green investments.
Employers who have received temporary layoff subsidies must invest half of the sum in environmentally friendly projects. The deadline is 30 months after the first reimbursement of wage compensation. The law includes a list of initiatives that are eligible: environmentally friendly technologies, cleaner, cheaper, and healthier public or private transportation, the decarbonisation of the energy sector, energy efficiency in buildings, and other climate-neutral projects. The 'Rules on the Application of Tax Incentives for Investments in the Digital and Green Transition' contain a comprehensive list of qualifying activities.
Beneficiaries must submit proofs of their investments to the Employment Service of Slovenia (ZRSZ) within two months after the expiration of their obligation to increase energy efficiency. In the event of noncompliance, the Employment Service will require the repayment. The exception applies to employers who can demonstrate that they did not invest in green transition for objective reasons or due to force majeure, but merely in environmentally friendly technologies and the decarbonisation of the energy sector.
Citation
Eurofound (2023), Slovenia: Employer's obligation to improve energy efficiency, Restructuring legislation database, Dublin,
https://apps.eurofound.europa.eu/legislationdb/employers-obligation-to-improve-energy-efficiency/slovenia