(2) Zavezanec, gospodarska družba, ki v davčnem obdobju za nedoločen čas in najmanj za dve leti zaposli osebo, ki ima doktorat znanosti in pred tem ni bila zaposlena v gospodarski družbi, lahko uveljavlja zmanjšanje davčne osnove v višini 30 % plače te osebe, in sicer največ za prvih 12 mesecev zaposlitve teh oseb, vendar največ v višini davčne osnove.
(2) A taxable person - company - who, in the tax period concerned, employs for an indefinite period of time and for no less than two years a person holding a PhD who has previously not been employed in a company, may claim the tax relief amounting to 30% of the salary paid to such a person, i.e. for the period not exceeding the first 12 months of such persons' employment, however not exceeding the amount of the tax basis.