Slovenia has confirmed a new mandatory payment known as the ‘winter gross bonus’, applicable to all employees. The amount corresponds to 50% of the statutory minimum wage – approximately €638.86 gross in 2025.
Employers must ensure payment no later than 18 days after the November payroll date. For accounting firms and internal accounting teams, especially in Ljubljana, this requires timely payroll adjustments, cash-flow planning, and proper handling of tax implications.
Key points:
– Amount: 50% of the minimum wage – approx. €638.86 gross (2025).
– Deadline: within 18 days after the November salary payment.
– Special tax treatment may apply, potentially affecting contributions or tax deductions.
– Cash-flow impact: employers must prepare for an additional mandatory payout before year‑end.
K2A Recommendation:
At K2A Accounting Ljubljana, we advise employers to review their payroll schedules, ensure all employee data is updated, and confirm that your payroll system can correctly calculate and classify the winter bonus.