Winter bonus and allowance in 2026: Who is eligible, how does it affect income tax, and how much can be garnished?

Ljubljanske noviceIndependentCenterNov 3

This article outlines the rules for Slovenia's winter bonus payments in 2026, distinguishing between employees and pensioners. Employees receive a mandatory winter bonus of at least 740.94 EUR, which is exempt from income tax and social security contributions up to this statutory minimum. Pensioners receive a flat-rate winter supplement of 170 EUR, scheduled for payment by the Pension Insurance Institute (ZPIZ) on November 30, 2026. Unlike the employee bonus, the pensioner supplement is now subject to income tax, meaning ZPIZ may deduct advance tax payments based on individual circumstances. Crucially, both types of payments are legally considered attachable income, meaning they are not immune to debt enforcement proceedings. Creditors can seize these funds, though specific legal limits under the Enforcement and Security Act determine the minimum amount that must remain in the recipient's account.

Bias read (Center): The article adopts a strictly informational tone, citing specific laws and official institutions like ZPIZ to explain tax and debt enforcement rules without using loaded language or taking a partisan stance on the policy itself.

Gorenjski glasIndependentCenterNov 3

Pensioners in Slovenia will receive a winter supplement of 170 euros alongside their November pensions, which are scheduled for payment on November 30, 2026. This uniform amount applies to all eligible recipients of old-age and disability insurance benefits who were entitled to the annual bonus in 2026, requiring no separate application process. Individuals receiving partial pensions due to work history abroad will receive a proportional share of the supplement. The payment is exempt from income calculations for other social transfers, ensuring it does not reduce eligibility for additional state support. Under current legislation, the winter supplement is set to increase by 20 euros annually until 2030, reaching 250 euros by that year.

Bias read (Center): The article presents purely administrative and financial facts regarding pension payments without using loaded language, opinion, or partisan framing.