As of November 20, 2025, Slovenia introduced a new mandatory employee benefit, the winter bonus (zimski regres).
This overview is based on explanations from the Slovenian Chamber of Commerce and Industry and official guidelines from the Ministry of Labor and the Ministry of Finance.

SIBIZ assists many international employers in Slovenia. Our team in Ljubljana includes experts in labor law, payroll and taxes. We are the leading advisory partner in Slovenia for procedures for foreign employers, managers and international employees. Below is a brief summary for your HR team, finance team and headquarters.

MAIN RULES – WHO RECEIVES THE WINTER BONUS

Who has the right to the winter bonus

  • Every employee with an employment contract in Slovenia in the private or public sector
  • Employees in state bodies and public institutions, including officials under the public sector pay system
  • No minimum service period, the right arises on the first day of employment

Who does not receive the winter bonus

  • Sole proprietors (s.p.) for themselves
  • Farmers, self employed in culture, family carers and similar categories
  • For these groups the winter bonus exists only for their employees, as a recognised business expense

Part time work and special cases

  • Standard part time work gives a proportional bonus
  • Example: 50 percent workload in 2025 gives 319.43 EUR
  • Example: 75 percent workload gives 479.15 EUR
  • Special part time work linked to disability or parenthood gives a full winter bonus
  • From 2026 the same rule applies for older employees in the 80/90/100 scheme

Employees with several employers

  • Every employer pays a proportional part
  • If an employee worked the full year, the employee receives a full winter bonus split between employers

Employees who left during 2025 or retired

  • Anyone employed at any time in 2025 receives a proportional winter bonus
  • Reason for termination does not affect the right

KEY NUMBERS AND DEADLINES FOR 2025

Minimum amount

  • Winter bonus equals 50 percent of the Slovenian minimum wage
  • For 2025 this is 638.86 EUR
  • Proportional amounts apply for shorter working time

Standard deadline for payment

  • 18 days after the end of the November pay period
  • For most employers the final deadline is 18 December 2025
  • If a non working day, payment moves to the next working day

Different pay periods

  • If the company uses a different November pay period, the deadline is 18 days after that period

NEW FLEXIBILITY FOR 2025 – POSTPONED OR SPLIT PAYMENTS

For 2025 the law offers temporary relief for employers with liquidity problems.

Postponed payment until 31 March 2026

  • Full payment may move to 31 March 2026
  • Applies even without a collective agreement clause

Two instalments only for 2025

  • First instalment of one quarter by 18 December 2025
  • Remainder by 31 March 2026

Conditions

The company must not have:

  • Profit distributions
  • Purchases of own shares or interests
  • Management bonuses or variable management pay

Applies only in the private sector. Public sector employees must receive the full bonus by 18 December 2025.

TAX AND SOCIAL SECURITY TREATMENT

Favourable treatment for 2025

  • Up to 638.86 EUR is not taxed
  • No employee or employer social contributions

Higher winter bonus in 2025

  • Amount above 638.86 EUR becomes business performance pay if defined internally
  • Excess amount always carries social contributions
  • Tax relief applies up to the average monthly wage

Separate in 2025, combined from 2026

  • 2025: winter bonus and business performance pay have separate limits
  • From 2026: they share one ceiling equal to the average salary
  • Amounts above the ceiling enter the tax base and carry contributions

WINTER BONUS, START UPS AND NEW EMPLOYERS

New companies in 2025

  • New employers hiring only from October 2025 must still pay the winter bonus
  • Employees receive a proportional amount
  • The right links to employee status, not company age

TREATMENT IN ACCOUNTS AND REPORTING

Accounting treatment

  • Winter bonus liability belongs in the 2025 balance sheet
  • In the income statement it forms part of other labour costs

Tax reporting through eDavki

  • Excess amounts reported as business performance pay (1151, iREK 1111)
  • Reported through REK O
  • Income type 1190 (non-taxable employment income)
  • iREK uses new income type 1112 Winter bonus

WINTER BONUS AND SOCIAL TRANSFERS

  • Social transfers for employees remain unchanged
  • Winter bonus for 2025, paid in 2025 or by 31 March 2026, does not count as income for public benefits

WHY FOREIGN EMPLOYERS WORK WITH SIBIZ

International companies face complex Slovenian rules on employment, taxation and payroll. The winter bonus introduces an additional compliance layer.
SIBIZ provides structured support.

You receive:

  • Full analysis of obligations
  • Clear English policies for HR, payroll and management
  • Cost simulations for bonus scenarios
  • Support for start ups and new employers
  • Compliance review of contracts and collective rules
  • Briefings for headquarters with transparent explanations

Our team supports foreign employers, foreign managers, digital nomads, entrepreneurs and business professionals. We combine legal, tax and payroll expertise in one service.

About SIBIZ

SIBIZ is a Ljubljana based advisory firm supporting foreign companies, investors, digital nomads and business professionals in Slovenia and the EU.
We offer company formation, accounting, payroll, labour law support, relocation and immigration services and full ongoing corporate support.
Our specialists follow every legal change and convert complex rules into practical procedures for your business.

For more information: www.sibiz.eu