NOTICE: THE NEW WINTER BONUS ACT – WHAT YOU NEED TO KNOW
WINTER BONUS 2025 – AMOUNT, TAXATION, REPORTING
On the 19th 11. In 2025, the Right to Winter Bonus Act (ZPZR) was published in the Official Gazette of the Republic of Slovenia No. 91, introducing the mandatory payment of a winter bonus for employees.
This Act shall enter into force on the day following its publication in the Official Gazette of the Republic of Slovenia
- Amount of the winter bonus
The winter bonus is legally set at half of the minimum wage, which for 2025 means:
- Winter Bonus 2025 (full-time, full year): amounts to €638.86
- In practice, this represents the minimum mandatory winter bonus amount per full-time employee.
Proportional part:
An employee who enters into or terminates an employment relationship during the calendar year and has a period of employment shorter than one
year is entitled to a proportional part of the winter bonus based on the period of employment with an individual employer.
- if an employee is employed for e.g. 6 months in 2025 → 6/12 × 638.86 = €319.43
If an employee has a part-time employment contract, they are entitled to a winter bonus proportional to the working hours for which they concluded the
employment contract, except in cases where the employee works part-time in accordance with Article 67 or 67b of the ZDR-1.
- for part-time work (e.g. 20 hours/week) → proportion based on the contracted working hours (50% → €319.43 for the full year).
- Payment deadline for 2025
Transitional rules apply for the year 2025:
- basic rule from the Act: no later than 18 days after the end of the payment period for the November salary,
- for the year 2025, the employer may:
- pay the winter bonus in full by December 18, 2025, or
- defer the payment for 2025 subject to fulfilling the conditions of the ZPZR (no profit distributions, management bonuses, or the possibility of purchasing treasury shares or own business interests in 2025), paying 1/4 of the winter bonus for 2025 by December 18, 2025, and the remainder no later than March 31, 2026.
- payment in case of INSOLVENCY – Notwithstanding the second paragraph of Article 3 of this Act, in the event of insolvency, the employer may set a later deadline for the payment of the winter bonus for 2025, but no later than March 31, 2026.
For the public sector, mandatory deadlines from the Act and budget rules apply.
- Taxation in the 2025 tax year
Up to the amount of €638.86 for 2025 (½ of the minimum wage), the winter bonus:
- is not included in the personal income tax base from employment income,
- is not included in the base for pension and disability insurance (PIZ) contributions,
- any excess over €638.86 is treated as performance-based payment (employment income). The amount paid above €638.86 and up to the average salary (around €2,500) is subject only to contributions.
For the year 2025, the Act specifically stipulates that the winter bonus received in this tax year is not included in the tax base up to the statutory amount, which means that a payment of up to €638.86 is in practice a net receipt for the employee.
Important: The winter bonus is also due to all employees who terminated their employment in 2025 – whether they left on their own, resigned, or were dismissed. The employer must pay them a proportional part of the winter bonus for the period they were employed.