Slovenia, November 3, 2025, The Slovenian government has officially approved the proposal for a new mandatory employee benefit – the “winter bonus” (zimski regres). The measure introduces an additional payment for employees that mirrors the structure of the already established annual leave allowance. As discussed in our previous article Mandatory Christmas bonus in Slovenia – a gift or a burden?The debate about the balance between employee welfare and employer capacity continues.

Under the latest proposal, the winter bonus will amount to half the national minimum wage – around €639 in 2025 – and should be paid no later than 18 days after the November pay date, but employers facing cash flow problems will be able to defer payment until March 31, 2026, provided that at least a quarter of the bonus (around €160) is paid by December 18, 2025. This flexibility is designed to help companies with seasonal cash flow issues while ensuring that all employees receive a fair share before the holidays.

From a tax perspective, the winter bonus enjoys favorable treatment: it is exempt from social security contributions and tax-free within the limits already established for performance-based bonuses under the Income Tax Act. In addition, it does not count as income for the purpose of determining eligibility for social benefits.

While some see this as an additional administrative burden, others interpret it as a meaningful recognition of employee contributions and a tool to improve job satisfaction and motivation.

At SIBIZ, we help employers navigate these new obligations with clarity – from payroll compliance and tax optimization to workforce planning and budgeting for the coming year.

About SIBIZ
SIBIZ Business Services Ltd, based in Ljubljana, Slovenia, provides accounting, tax, legal and business advisory services to foreign entrepreneurs, business professionals, companies and corporate clients.

We assist clients with company formation, payroll management and compliance with Slovenian and EU regulations, ensuring that new legislative changes, such as the introduction of the mandatory winter bonus, are implemented smoothly, efficiently and in full compliance with Slovenian regulations.