Browse through brief employment and labor law updates from around the globe. Contact a Littler attorney for more information or view our global locations.

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Amendments to the Croatian Income Tax Act

New Legislation Enacted

Authors: Marija Gregoric, Partner, and Matija Skender, Senior Associate – Babic & Partners Law Firm

As part of the ongoing tax reform in Croatia, the Income Tax Act was amended on October 3, 2023. Among the most notable changes are the abolishment of the personal income tax surtax and granting authority to cities and municipalities to set income tax rates within predetermined statutory limits. The changes further increase the importance of employees’ place of residence in determining payroll tax deductions.

Minimum Wage Increase for 2024

New Order or Decree

Authors: Marija Gregoric, Partner, and Matija Skender, Senior Associate – Babic & Partners Law Firm

As of January 1, 2024, the monthly minimum wage for full-time employees will increase by 20% to EUR 840. Wage increases for overtime work, night work, difficult working conditions, work on Sundays and work on bank holidays are not included in the minimum wage and, when applicable, must be added to the minimum wage.

New Platform Work Regulations

New Regulation or Official Guidance

Authors: Marija Gregoric, Partner, and Matija Skender, Senior Associate – Babic & Partners Law Firm

Effective January 1, 2024, new regulations will apply to digital platform work (e.g., taxi services, food delivery, etc.) in Croatia.

The Regulation on Platform Work Records requires the Ministry of Labor record and keep data relevant to platform work and establish and operate the Platform Work Register containing the information on aggregators (intermediaries between digital platforms and employees) and digital platforms.

The Regulation on Method and Deadlines for Verifying the Amount of Paid Receipts Generated by Platform Work provides digital platforms with access to an information system enabling them to check whether a platform worker has reached the compensation threshold for automatically being considered an employee, giving the digital platforms the opportunity to make informed decisions on whether to schedule further work for the individual platform worker.

New Occupational Health and Safety Regulations

New Regulation or Official Guidance

Authors: Marija Gregoric, Partner, and Matija Skender, Senior Associate – Babic & Partners Law Firm

The Croatian Ministry of Labor enacted three regulations in the field of occupational health and safety governing protection of workers who are exposed at work to either vibrations, noise or hazardous chemicals. All three regulations became effective on December 21, 2023. Click to review regulations over vibrations, noise and hazardous chemicals in the workplace.

New Guidelines on Personal Data Processing in Employment Relationships

New Regulation or Official Guidance

Authors: Marija Gregoric, Partner, and Matija Skender, Senior Associate – Babic & Partners Law Firm

In early December 2023 the Croatian Data Protection Agency published Guidelines on Personal Data Processing in Employment Relationships. The Guidelines provide an overview of the main responsibilities and obligations for both employers and employees regarding data privacy in employment. The most important issues covered by the guidelines include data processing in general, transparency and records, data processing in the recruitment process, former employees’ data, and data processing via GPS and video surveillance.