SIMPLIFIED WORK ENGAGEMENT IN SEASONAL JOBSIN CERTAIN BUSINESSES ACT("Off. Herald of RS", No. 50/2018) |
Article 1
This Act, due to special characteristics and conditions of seasonal work in certain businesses, shall regulate a simplified manner of work engagement and payment of taxes and contributions for work on jobs that are seasonal in certain businesses determined in accordance with this Act in the sector of agriculture, forestry and fisheries (hereinafter: seasonal jobs), in accordance with the regulation which prescribes the classification of activities.
Article 2
For the purposes of this Act, an employer shall be a sole trader or a legal person that performs activities in the sector of agriculture, forestry and fisheries, within which seasonal activities may be performed in accordance with this Act, except for activities from the following branches: 01.7 hunting, trapping and related services, 02.4 services related to forestry, 03.1 fishing, and 03.2 aquaculture, in accordance with the regulation governing the classification of activities.
For the purposes of this Act, an employer shall also be a natural person - holder or member of a family agricultural farm engaged in agricultural production, in accordance with the law (hereinafter: employer - farmer).
Article 3
A seasonal worker shall be a natural person who is hired by the employer to perform seasonal work with monetary compensation for work (hereinafter: compensation for work).
The provisions of this Act shall not apply to persons who work for the employer - farmer without compensation for work.
A person under the age of 18 may be engaged in work in accordance with this Act, under the conditions prescribed by the law governing the establishment of employment with a person under the age of 18.
Special conditions for employment of foreigners determined by the law governing the work of foreigners shall not apply to a foreign citizen who, during his/her stay on the territory of the Republic of Serbia, is engaged in work and under the conditions prescribed by this Act.
Article 4
The seasonal jobs, for the purpose of this Act, shall be the jobs that require work engagement in the sector of agriculture, forestry and fisheries only at certain times during the year (planting, sowing, picking, harvesting, plant protection, land preparation, pruning, cleaning, peeling, sorting, trimming/shearing, grazing, etc.).
Work engagement on the basis of this Act shall be considered as work outside the employment relationship.
The issues regarding work engagement in seasonal jobs that are not specifically regulated by this Act shall be governed by the provisions of the law governing employment - in the part which regulates temporary and occasional jobs.
SEASONAL WORKERS WORKING CONDITIONS
Right to be Acquainted with Working Conditions
Article 5
The employer shall acquaint the seasonal worker before starting work with the assignments he is to perform, place of work, expected duration of work engagement, conditions for safety and health at work, daily and weekly working hours, breaks during work, daily and weekly rest, amount of compensation for work without corresponding taxes and contributions, and the time deadlines for its payment (hereinafter: working conditions).
Conditions for safety and health at work refer to acquainting the seasonal worker with all risks and changes in risks that could affect safety and health at work, in particular the following:
1) Risks related to the work process that may cause injury at work, damage to health or illness of a seasonal worker and the manner and measures for their prevention, elimination or reduction to a minimum;
2) First aid measures and the persons providing them.
When a seasonal worker starts working, it is considered that he has accepted the working conditions referred to in paragraph 1 of this Article and that an oral contract on the performance of seasonal work has been concluded.
At the request of the seasonal worker the employer shall issue and provide him/her with a certificate which contains data on the employer (name, seat and tax ID of the employer, number of the farm, i.e. first and family name, unique citizens’ identification number and data on domicile) and on the seasonal worker (name, first and family name and unique citizens’ identification number of the seasonal worker/number of passport in case the seasonal worker is a foreign citizen, citizenship of the seasonal worker/country of residence, data on domicile/temporary residence), and on the working conditions referred to in paragraph 1 of this Article, as well as on any change in these conditions, no later than two months from the beginning of work.
The more detailed content and appearance of the certificate referred to in paragraph 4 of this Article shall be prescribed by the minister in charge of labor affairs.
Termination of Work Engagement
Article 6
The employer has the right to terminate the work engagement of a seasonal worker when the need for his/her work expires or if the seasonal worker fails to perform the work in a satisfactory manner.
If the work engagement of the seasonal worker is terminated, the employer shall pay that worker the unpaid amount of the agreed daily net compensations for work.
A seasonal worker who daily works eight hours or longer shall be entitled to rest during daily work which shall last at least 30 minutes.
The working hours of the seasonal worker may not be longer than 12 hours a day.
Right to be Compensated for Work
Article 7
A seasonal worker shall be entitled to compensation for work for each working hour, which may not be lower than the compensation set in accordance with this Act.
The compensation for work shall be calculated per working hour, without corresponding taxes and contributions, at least in the amount of the minimum cost of labor set in accordance with law, applicable at the day of payment
The compensation for work shall be paid at the end of the working day or in other agreed deadlines.
Right to Safety and Health at Work
Article 8
The employer shall provide the seasonal worker a safe and healthy work environment during engagement in seasonal jobs, in accordance with the regulations that govern safety and health at work.
Notwithstanding paragraph 1 of this Article, the employer-farmer shall not draft a risk assessment document, but he/she shall apply the generally accepted measures that secure safety and health of a seasonal worker.
Article 9
Seasonal worker and employer may also contract some other rights related to work, in accordance with the law that governs employment.
When performing the jobs in accordance with the present Act, the seasonal worker shall neither be taken off the unemployment registry, nor shall his/her temporary unemployment payments provided in accordance with the regulations that govern employment and insurance against unemployment be suspended.
The compensation for work realized in accordance with the present Act shall not bear any consequence on gaining or using the right to social welfare monetary benefits that are gained in accordance with the regulations on social protection.
Article 10
A seasonal worker shall be entitled to rights from health insurance only in case of an injury at work and professional illness, as well as the rights from retirement and disability insurance, in accordance with law.
Registration and Deregistration of Seasonal Workers
Article 11
Application for registration and deregistration of seasonal workers shall be submitted electronically to the Tax Administration.
The time period in which the seasonal worker is to be registered or deregistered shall be a calendar month.
The employer shall register the engagement of a seasonal worker at the latest at the first day of engagement in a calendar month by 10 a.m. i.e. in the period between 1 p.m. and 3 p.m. in case of workers who work in afternoon shift.
The employer shall register the seasonal workers who work the afternoon shift before they start working their shift.
It shall not be possible to register the same workers in the morning and afternoon application period.
If the work engagement of a seasonal worker terminates during a calendar month, the employer shall deregister the seasonal worker at the latest by 10 a.m. on the day that follows the day of termination of engagement.
If the employer has deregistered the seasonal worker after 10 a.m. it shall be considered that the seasonal worker has been deregistered for the morning and afternoon work starting from the day that follows the day of deregistration.
If, during a calendar month, a need arises for hiring of the seasonal worker who had been already registered and deregistered during that calendar month, the employer shall reregister him/her on the first day of engagement, at the latest by 10 a.m. i.e. from 1 p.m. to 3 p.m. for the work in the afternoon shift.
If the seasonal worker who has been registered in the calendar month continues working in the next calendar month, the employer shall file an application for such calendar month on the first day of that calendar month, at the latest by 10 a.m. i.e. from 1 p.m. to 3 p.m. for workers who work the afternoon shift.
If the employer fails to deregister the seasonal worker in the calendar month in which such worker has been registered, i.e. by 10 a.m. before the first day of the next calendar month, it shall be considered that the seasonal worker has been hired up to the last day in the calendar month in which his engagement has been registered.
The Tax Administration shall, on the basis of data from the registration and deregistration application, submit a single application for compulsory social insurance to the Central Register for Compulsory Social Insurance.
If the termination of work engagement referred to in Article 6 of the present Act happens after 10 a.m. the employer shall pay the seasonal worker the daily net compensation for that day.
Method of Registration of Employers for Registration of Seasonal Workers
Article 12
Employers who have been assigned a tax identification number (TID) in accordance with tax regulations shall not be required to have a separate registration for the purpose of registering the seasonal workers.
Employers who are not required to have a TID in accordance with tax regulations shall be required to register with the Tax Administration in order to be able to register seasonal workers.
The registration application shall be submitted electronically and contain the following information:
1) Unique citizens' identification number, first and family name, the address from the ID card and the municipality where the address of the employer belongs to;
2) Unique citizens’ identification number, first and family name, address from the ID card of the person filing the application for the seasonal workers (if the application is not submitted by the employer);
3) Telephone number of the employer and telephone number of the person who files the application;
4) E-mail address.
The Tax Administration shall handle the employers’ data referred to in paragraph 3 of this Article in accordance with the law governing the protection of personal data and in accordance with tax regulations.
DATA, USAGE, AND THEIR EXCHANGE
Article 13
The government organization in charge of employment shall ex officio keep electronic records of seasonal workers (hereinafter: records of seasonal workers).
The government organization in charge of employment shall keep records of seasonal workers on the basis of the exchange of data with the Tax Administration on persons who have been registered to perform seasonal jobs.
Persons who are interested in performing seasonal work can also be entered in the records of seasonal workers, at their own request.
Records of seasonal workers shall contain:
1) First name and family name;
2) Unique citizens' identification number;
3) Data on training and experience in seasonal jobs.
Data from the records of seasonal workers may be used only for the purpose of work engagement in seasonal jobs, and the processing of data from the records of seasonal workers shall be performed in the manner prescribed by the law governing the protection of personal data.
Article 14
The government organization in charge of employment shall electronically and daily update the records of seasonal workers and, in accordance with the law governing the protection of personal data, make them available to data users.
Duration Limit of Seasonal Worker’s Engagement
Article 15
The employer referred to in Article 2 of the present Act may hire seasonal workers for a maximum of 180 days within a calendar year, including the calendar days from the first registration of seasonal workers via the Tax Administration Portal until the last deregistration of seasonal workers on that portal, whilst the days in which no seasonal workers were hired do not count.
The employer referred to in Article 2 of the present Act may hire a same seasonal worker for a maximum of 120 working days in a calendar year.
The employer referred to in Article 2 paragraph 1 of the present Act who hires a person for seasonal jobs in terms of this Act may hire the same person for work using the contract on temporary and occasional jobs, in accordance with the law that governs employment, whereas the total number of working days under both contracts may not amount to more than 120 working days in a calendar year.
Payment of Taxes and Contributions
Article 16
Based on the compensation for work earned by the seasonal worker the employer shall pay earnings tax (hereinafter: the tax) and contributions for social security (hereinafter: the contributions), in the manner prescribed by the present Act.
A contribution in terms of this Act shall mean a contribution for pension and disability insurance, and health insurance contribution against injury at work and professional illness, in accordance with the law that governs contributions for social insurance.
The tax and contributions debtor shall be the seasonal worker.
The obligation to pay the tax and contributions shall lie on the employer in accordance with the provisions of the present Act.
Article 17
The tax shall be calculated and paid at a rate of 10%.
Contributions shall be calculated and paid at the rate at which, in accordance with the law governing compulsory social security contributions, these contributions are calculated and paid, namely:
1) For compulsory pension and disability insurance - 26%,
2) For health insurance in case of injury at work or professional illness - 2%.
Article 18
The base for calculation of tax and contributions shall be the amount that corresponds to the thirtieth part of the amount of the lowest monthly contributions base.
Article 19
Tax and contributions shall be paid by the employer using the basis referred to in Article 18 of this Act, which represent the daily amount of tax and contributions paid for each working day of the seasonal worker, regardless of the amount of daily compensation for work and working hours of the seasonal worker.
Applying for Tax and Contributions
Article 20
The employer shall, starting from the first day of hiring seasonal workers, in each calendar month electronically submit to the Tax Administration the data necessary for the preparation of the registration application referred to in Article 11, paragraph 1 of this Act.
Based on the data referred to in paragraph 1 of this Article, the Tax Administration system shall automatically complete and electronically submit an individual tax return on calculated taxes and contributions on the last day of the calendar month.
The more detailed procedure and manner of submitting the data referred to in paragraph 1 of this Article shall be prescribed by the minister in charge of finance.
Manner of Determining and Maturity of Tax and Contributions for Seasonal Worker
Article 21
Tax and contributions for a seasonal worker shall be paid by the employer within 15 days from the day of receipt of data from the payment order submitted by the Tax Administration.
SUPERVISION OVER IMPLEMENTATION OF LAW
Article 22
Supervision over the application of this Act shall be performed by the Tax Administration, agricultural inspectorate and labor inspectorate within the determined scope and competencies.
The labor inspectorate shall supervise the application of this Act in the part related to the exercise and protection of rights of seasonal workers related to work and safety and health at work.
When inspection supervision is ongoing in accordance with paragraph 2 of this Article, the employer shall provide proof to the labor inspectorate that he/she has provided the seasonal worker with the rights determined in accordance with this Act.
Agencies and organizations implementing this Act shall cooperate and exchange data kept in accordance with this Act.
Article 23
A fine of 100,000 to 1,000,000 dinars shall be imposed on an employer with the status of a legal person for a misdemeanor:
1) If it hires a seasonal worker contrary to the provisions of this Act (Article 3, paragraph 3);
2) If it hires a seasonal worker on jobs contrary to the provisions of this Act (Article 4);
3) If it fails to acquaint the seasonal worker with the working conditions, i.e. if it fails to issue a certificate in accordance with the provisions of this Act (Article 5);
4) If it sets the working hours for a seasonal worker which last more than 12 hours a day, i.e. fails to provide daily rest in accordance with this Act (Article 6);
5) If it fails to pay the seasonal worker the compensation for work (Article 7);
6) If it fails to provide the seasonal worker with rights in accordance with this Act (Art. 8, 9 and 10);
7) If the employer fails to register the seasonal worker and submit the data to the Tax Administration in accordance with this Act (Art. 11 and 20);
8) If it hires seasonal workers contrary to the provisions of this Act (Article 15);
9) If it fails to pay taxes and contributions in accordance with this Act (Article 16).
A sole trader shall be fined from 10,000 to 300,000 dinars for the misdemeanor referred to in paragraph 1 of this Article.
A fine of 5,000 to 50,000 dinars for the misdemeanor referred to in paragraph 1 of this Article shall be imposed on the responsible person in the legal person.
A fine of 5,000 to 150,000 dinars for the misdemeanor referred to in paragraph 1 of this Article shall be imposed on the employer - a natural person.
TRANSITIONAL AND FINAL PROVISIONS
Article 24
The minister in charge of labor affairs shall issue the secondary legislation referred to in Article 5, paragraph 5 of this Act, within 60 days from the day this Act enters into force.
The minister in charge of finance shall issue the secondary legislation referred to in Article 20, paragraph 3 of this Act, within 120 days from the day this Act enters into force.
Article 25
This Law shall enter into force on the eighth day from the day of its publication in the "Official Herald of the Republic of Serbia", and shall become applicable after the expiration of six months from the day of its entry into force.