On May 27th 2019, Jovana Tomić senior partner at CT Legal co - moderated the panel discussion on judicial practice in the area of labor law, organized by the American Chamber of Commerce (AmCham) in Serbia.
Participants discussed questions of judicial practice and the interpretation of laws, and received the opinions of judges and clarification regarding different interpretation of following legal questions: cancellation of work contracts, the degradation of the solution on cancellation compensation for damages for lost payments, compensation for overtime work, the establishment of contracts for indefinite time periods, compensation for travel expenses to and from work, the rules in cases of an employee changing employers, the scheduling and allocation of working time, income due to compensation for damages in cases of illegal employment practices, as well as the organization of the judiciary and the harmonization of judicial practice.
Present for the dialogue were representatives - judges from the Supreme Court of Cassation, Magistrate Court of Novi Sad and the Third Magistrate Court in Belgrade.
Ministry of Finance of Republic of Serbia published the Opinion no. 011-00-12/2019-04, dated 01.02.2019., stating that commuting costs are considered non-documented expenses unless the employer provides credible documents as evidence that the employees costs for commuting to and from work have been properly reimbursed (e.g. bill for monthly public transportation ticket, daily ticket, one-way ticket,bill for gasoline if the employee is using his or her personal vehicle, etc.)
According to this Opinion, the employer is to provide each month credible accounting documents, as evidence that the employee has actually used the reimbursement of expenses for that purpose. Otherwise, it is the duty of the employer to consider this non-documented expense and thus taxable as set by Personal Income Tax Law.
According to the article 118 of Labor Law, the employer is to reimburse the costs for commuting to and from work regardless of the fact whether the employee has or has not documented the costs. On the other hand, in order for the employer to require the submission of credible documents, bills/invoices, it is essential to amend the general acts and specify the sanctions in case those provisions are breached.
Jovana Tomic at CT Legal became a member of America Chamber of Commerce (AmCham), one of the leading international business hub, gathers over 200 multinational and domestic companies, focused to improve the Serbian business environment, sharing knowledge and experiences in order to implement positive changes. Through this partnership, CT Legal has become a part of AmCham’s prestigious global network. Jovana will continue to use the experience gained through working with different target group form the business sector, government and public administration to anticipate upcoming changes and offer best models to overcome changes.
Chambers Europe 2019 ranks Jovana Tomic in Band 3 for Employment practices
Jovana Tomić, Partner and head of CT Legal Employment practices, was ranked individually by Chambers and Partners as Band 3 for Employment for Serbia. She acts on a range of employment issues including executive terminations, redundancies and the reorganisation of management. Interviewees say she is an "excellent interpreter of regulations and focuses on implementation."
The Chambers Europe ranks lawyers and law firms across Europe. Chambers rankings are based on in-depth analysis gathered by their research team interviewing clients all year round.
The editorial for Serbia is available here.