The Slovenian government has announced plans to introduce a mandatory Christmas bonus (“winter bonus”) for all employees. The proposed amount is half the national minimum wage – around 639 euros – and is tax and contribution free.
While this may sound like good news for employees, the timing raises serious concerns for employers. Introducing a new financial obligation just two months before year-end disrupts already approved business plans, compensation programs, and cash flow projections.
Key details:
1. Bonus amount: 639 euros, tax and contribution free
2. Due date: December 18, 2025, or postponed until March 31, 2026 for companies with liquidity problems
3. Exception: companies in difficulty may pay 160 euros this year if no dividends or management bonuses are paid.
The public sector will receive the full payment directly from the state budget, creating an unequal situation compared to private employers, who will have to finance the payment themselves. Many see the measure as an ad hoc pre-election gesture that favors the public sector.
Employers’ associations warn that although the measure is intended to reward employees, it could unintentionally destabilize companies, affect liquidity and undermine existing collective bargaining frameworks.
The government intends to push the law through by the end of October, calling it a temporary solution until the Employment Relationships Act is updated.
About SIBIZ Business Services Ltd. SIBIZ, based in Ljubljana, Slovenia, provides accounting, tax, and legal advisory services to foreign entrepreneurs, business professionals, and corporations. We assist clients with company formation, residency procedures, and compliance matters throughout Slovenia and the wider EU, including tailored support for digital nomads and global investors.
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