Additional work is an increasingly popular topic among both employees and employers. Many want to know who is eligible for additional work, how many hours per week are allowed, and what obligations apply prior to signing a contract. Although the term dopunski rad (supplementary work) is often used in practice, the legally correct term is dodatni rad (additional work).

According to the Labor Act, an employment contract for additional work can be concluded by an employee who already works full-time for one employer or across multiple employers, so that their total regular working time equals 40 hours per week. This means that additional work is not a replacement for a primary job, but rather an additional engagement alongside existing employment.

 Working Hours Limit

The most important rule is the limitation on working hours. Under Article 18b of the Labor Act, additional work can generally be agreed upon for up to 8 hours per week. Exceptionally, if the working time is distributed unevenly and legal conditions are met, the work may last longer—up to a maximum of 16 hours per week. In such situations, the written consent of the employee is also required.

Obligations Towards the Primary Employer

An employee entering into an additional work contract is obligated to notify their primary employer in writing before starting work with another employer.

• Consent is not required: The primary employer does not need to issue an approval. However, they may request in writing that the additional work be terminated if there are objective grounds to do so (for example, to avoid overlapping work schedules, a breach of non-compete clauses, or other operational issues).
• If the additional work conflicts with the schedule set by the primary employer, an obligation to adjust the schedule may arise.

Employer Obligations

For employers, it is crucial that additional work is agreed upon clearly and formally:

• A written contract for additional work must be executed.
• Accurate records of working hours must be maintained.
• Statutory hour limits must be strictly observed.
• If an uneven distribution of working time is applied, the employer must possess proper documentation, including the written consent of the employee where required by law.

Tax Aspects

The tax aspect of additional work is equally important. Remuneration for additional work is not an informal payment; it is treated as taxable employment income. This means that the employer must perform a regular payroll calculation, compute income tax and contributions, and report the payment via the JOPPD form. For the employee, this income forms part of their total taxable earnings.

Annual Leave and Sick Leave

Annual leave and sick leave in the context of additional work also require attention:

• Under Articles 76 and 77 of the Labor Act, the employee is entitled to paid annual leave, during which they receive salary compensation pursuant to Article 81.
• Importantly, according to Article 79, Paragraph 2 of the Labor Act, public holidays, non-working days, sick leave, and paid leave are not counted toward the duration of annual leave. This means that sick leave does not “consume” annual leave days.
• To accurately calculate absences and earnings under an additional work contract, work schedules, time-tracking records, and payroll documentation must be verified.

In practice, the most common errors occur when an employee fails to notify their primary employer, works more hours than the legal maximum, or when the employer lacks complete documentation. For these reasons, additional work must be structured carefully from both a labor law and a tax perspective.

When properly contracted and recorded, additional work can be a lawful and beneficial solution for both employee and employer. The employee earns supplementary income, and the employer gains flexibility in organizing work—provided that the rules regarding working hours, contracts, and tax obligations are strictly respected.

Author, Admin