At its session on 11 November 2025, the National Assembly adopted the Winter Allowance Act and the revision of the tax base calculation taking into account standardised income (Official Gazette of the Republic of Slovenia, No. 91/25; hereinafter: ZPZR), which in Article 2 enshrines the right to a winter allowance in the amount of half the minimum wage in the Republic of Slovenia, which must be paid in cash. The Act entered into force on the day following its publication in the Official Gazette of the Republic of Slovenia; the Act was published on 19 November 2025 and is therefore valid from 20 November 2025. The amount of the winter allowance is half of the minimum wage in the Republic of Slovenia, which for 2025 is 638,86 EUR. All employees, both in the private and public sectors, are entitled to the winter allowance. The right to winter allowance is a labor law right linked to the status of an employee and, as such, does not apply to persons who perform work on other legal bases (e.g., sole proprietors, farmers, self-employed persons in culture, etc.).

The first paragraph of Article 3 of the ZPZR stipulates that employers must pay employees their winter allowance no later than 18 days after the end of the payment period for the November salary for the current calendar year. In the private sector, due to possible liquidity problems, the payment of winter bonuses may be postponed until 2026, but no later than March 31 of the following year; in the public sector, the postponement of payment does not apply. Special rules apply for 2025: a quarter of the amount may be paid by December 18, 2025, and the remainder by March 31, 2026, also with the possibility of deferral in the event of or due to illiquidity.

An employee receives a proportional part of the winter allowance if they have not been employed by the employer for the entire calendar year or if they work reduced hours. However, proportionality does not apply in cases where an employee works shorter hours due to special rights, such as disability or parenthood. The law raises two important ambiguities in this regard: the first is the question of whether the proportional part will be calculated based on the actual number of days of employment or by analogy with the annual allowance from ZDR-1 (1/12 for each completed month), and second, whether employers must also pay the proportional part to employees who were employed by them in 2025 but whose employment relationship ended before the law came into force. The transitional provisions do not expressly regulate this, and in addition, the constitutional principle of non-retroactivity must be taken into account, which in principle prohibits the imposition of obligations for the period prior to the entry into force of the law. In cases where an employee is employed for the entire calendar year but by different employers, the principle of proportionality applies, whereby each employer pays the employee a proportionate part of the winter allowance based on the duration of employment with that employer.

Winter allowances are more favorable from a tax perspective, as up to half of the minimum wage is not included in the tax base for calculating income tax. However, there is also a restriction in relation to payments of allowances for business performance. If the employer pays an amount higher than the statutory amount, the excess is treated as a performance allowance and taxed accordingly as income from employment. Pension and disability insurance contributions are not calculated on the winter allowance up to the prescribed amount; contributions are only calculated on any difference. If it is paid in several installments, the total amount is checked at the last payment and contributions are calculated only on the excess.

Supervision of the implementation of Articles 2 and 3 of the ZPZR, i.e. regarding the right to winter allowance and payment, is carried out by the Inspectorate of the Republic of Slovenia, while supervision of Articles 4, 5, 6, and 7 of the ZPZR, i.e. regarding taxation and contributions, tax base and income tax rates, is carried out by the Financial Administration of the Republic of Slovenia.

Pensioners and disability benefit recipients who are entitled to an annual supplement for 2025 under budgetary regulations are also entitled to a winter supplement of 150 EUR. This allowance will be paid by December 19, 2025, at the latest, and those who are subsequently granted the right to an annual allowance will receive it together with their payment for May 2026. Where the annual allowance is granted on a pro rata basis, the winter allowance is also determined and paid on a pro rata basis. The winter supplement is not considered income when claiming rights from public funds, no health insurance or long-term care insurance contributions are paid on it, and it is also exempt from enforcement, tax enforcement, and bankruptcy proceedings in personal bankruptcy. In addition, no income tax is paid on the winter supplement. The funds for its payment are provided by the state budget, and the payment is made by the Pension and Disability Insurance Institute of Slovenia.