Payment of aid for repair of earthquake related property damage is not considered taxable salary

Financial aid paid by an employer to an employee as assistance for damage to property caused by the March 22, 2020 earthquake which struck Zagreb and surrounding areas is not considered as taxable salary provided it is paid to all employees who have suffered property damage. The provision remains that if such assistance is not paid to all employees who have suffered property damage then aid payment is subject to personal income tax and social security contributions.