The Government of the Republic of Slovenia has officially confirmed a law providing for the payment of a winter bonus this year in the amount of half the minimum wage, which means that employees will receive 639 euros.

The deadline for the payment of this amount is defined as no later than 18 days after the expiry of the deadline for the payment of the November salary, while companies with liquidity difficulties have the option of postponement until 31 March next year, writes Forbes Slovenia.

To facilitate the implementation of the payment, the law allows postponement even in cases where collective agreements do not provide for it, but employers are required to pay at least a quarter of the winter bonus, or 160 euros, by 18 December 2025, while the remaining amount may be paid by the end of March 2026. This relief does not apply to the public sector.

The law also provides for special tax and contribution regulation, whereby the Christmas bonus is exempt from the payment of social security contributions, and it is also exempt from tax within the framework of existing reliefs for the payment of business bonuses. In addition, the bonus will not affect the exercise of rights from public funds, and the transitional provisions also prescribe the payment of a winter supplement to pensioners, in the amount of 150 euros, which will be paid no later than 19 December 2025 or at the time of payment of the regular pension for those whose entitlement is subsequently recognized.

In addition to regulating the Christmas bonus, the government is also changing the system for flat-rate taxpayers, increasing the revenue thresholds for entry into the system to 120,000 euros for full flat-rate taxpayers and 50,000 euros for part-time flat-rate taxpayers, while also introducing a progressive tax rate of 20 and 35 percent for taxpayers with higher revenues. The changes also include rules for exiting and re-entering the system, and they are intended to prevent abuse of the system, the official statement says.

The government's decision is the result of an agreement with the unions reached earlier this week, when it was confirmed that all employees are entitled to a Christmas bonus in the amount of half the minimum wage, with the possibility of postponing payment for companies facing financial difficulties.