Right to Winter Bonus
Authors I Anja Bošnik in Darja Miklavčič
On 11 November 2025, the National Assembly adopted the Act on the Right to the Winter Bonus and the Reform of the Determination of the Tax Base Considering Standardized Expenses (the “Act”), which will enter into force the day following its publication in the Official Gazette of the Republic of Slovenia. Before publication in the Official Gazette, the National Council may still veto the adopted Act, in which case the National Assembly must vote on the Act again. The Act currently does not apply yet.
The Act, among other things, introduces a new labor right — the right of employees to a winter bonus — and regulates its tax treatment as well as a departure from the provisions of the Personal Income Tax Act¹ regarding the determination of the tax base based on standardized expenses. The right to a winter bonus is regulated by this Act until it is included in the Employment Relationship Act.
Beneficiaries, Amount, and Deadline for Payment of the Winter Bonus
The right to the winter bonus will be granted to employees and officials who receive a salary in accordance with the provisions of the Public Sector Salary System Act² and who perform their duties professionally.
The minimum amount of the winter bonus to be paid is set at half of the minimum wage in the Republic of Slovenia, which amounts to approximately EUR 639 for 2025. The winter bonus must be paid in cash.
Employees who are employed for less than a full calendar year are entitled to a proportional share of the winter bonus, corresponding to the period of employment with a particular employer. Employees with part-time employment contracts are entitled to a proportional winter bonus according to their contracted working hours. In cases where the employee works part-time under special circumstances (cases under Article 67 of the Employment Relationship Act) or before retirement under the so-called 80/90/100 measure (based on Article 67.b of the Employment Relationship Act), the employee is entitled to the full winter bonus as if they worked full-time.
The winter bonus must be paid no later than 18 December of the current year³. If this date falls on a non-working day, the bonus shall be paid on the next working day. In case of an employer’s insolvency⁴, a later payment date may be determined by a collective agreement at the industry level, but no later than 31 March of the following calendar year. This option to postpone payment applies only to private sector employers.
Tax and Social Contribution Treatment of the Winter Bonus
The winter bonus is not included in the income tax base up to the minimum amount — i.e., up to half of the minimum wage or its proportional part — provided that, together with performance-related pay, the total amount does not exceed 100% of the average monthly wage in Slovenia. This means that there is a limit up to which both the winter bonus and performance-related pay are tax-exempt.
A winter bonus paid above the minimum amount may also be tax-exempt as performance-related pay, but only if all statutory conditions are met (it must be paid to all employees, defined in a general act or collective agreement, paid no more than twice per year, and not exceeding 100% of the average monthly wage in Slovenia).⁵ If these conditions are not met — e.g., if this is already the third performance-related payment in the year — the excess amount is included in the taxable income.
If the winter bonus is paid in several installments, the final installment shall determine the total amount of the winter bonus subject to income tax and any necessary recalculation of tax advances already paid.
For the annual tax base calculation, the winter bonus is also considered. Only the portion of the winter bonus and performance-related pay exceeding the average Slovenian wage, reduced by the employee’s social security contributions, is included in the tax base. Any payment not subject to taxation under the law remains exempt.
The winter bonus up to half of the minimum wage is not included in the base for calculating pension and disability insurance contributions. The amount exceeding half of the minimum wage is considered another employment-related income. If the winter bonus is paid in several installments, the total amount is determined upon the last payment, and contributions are calculated accordingly.
Special Provisions for 2025
For the year 2025, special rules apply to the payment and taxation of the winter bonus.
An employer in the private sector who, in 2025 or by 31 March 2026, has not distributed profit, purchased own shares or equity interests, paid bonuses to management, or paid management performance pay, may pay one quarter of the 2025 winter bonus by 18 December, and the remaining amount by 31 March 2026 at the latest.
An employer facing insolvency may determine a later payment date for the 2025 winter bonus, no later than 31 March 2026, even without authorization in an industry-level collective agreement.
A taxpayer, regardless of whether they have already received performance-related pay exempt from taxation during 2025, remains entitled to the tax exemption for the minimum amount of the winter bonus. If the winter bonus exceeds the minimum amount, the excess is considered performance-related pay under the conditions that it is paid to all employees, defined in a general act or collective agreement, paid no more than twice per calendar year, and the total amount does not exceed 100% of the average monthly wage in Slovenia.
Departure from the Personal Income Tax Act Regarding the Determination of the Tax Base Based on Standardized Expenses
The Act amends the rules of the Personal Income Tax Act (ZDoh-2) for standardized-expense taxpayers.
The entry threshold for this taxation regime is set as follows: Self-employed persons may opt in if their previous year’s business income does not exceed EUR 120,000, provided they were continuously insured as self-employed for at least nine months; other taxpayers may enter the regime if their previous year’s income does not exceed EUR 50,000.
A taxpayer who exits the regime may re-enter only after five years, excluding the year of termination of the business activity.
The new income thresholds for mandatory exit from the standardized-expense regime, based on the two-year average, are as follows:
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The new tax rate schedule for income from business activities under the standardized-expense regime is:
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These amendments will apply starting with the 2026 tax year.
Penalties for Violations
The Act prescribes fines for employers and responsible persons of employers in cases of violations of the Act.
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¹ Personal Income Tax Act (Official Gazette of the Republic of Slovenia, No. 13/11, as amended; ZDoh-2).
² Public Sector Salary System Foundations Act (Official Gazette of the Republic of Slovenia, No. 95/24; ZSTSPJS).
³ If the Act has not yet entered into force by 18 December, the winter bonus for 2025 shall be paid no later than on the first working day following the entry into force of this Act.
⁴ The concept of illiquidity is defined by the Financial Operations, Insolvency Proceedings and Compulsory Dissolution Act (Official Gazette of the Republic of Slovenia, No. 176/21, as amended), which regulates the situation of illiquidity of a business entity.
⁵ Point 12 of the first paragraph of Article 44 of the Personal Income Tax Act (ZDoh-2).
