Webinar

Winter allowance and performance - related pay in 2026

The ZPZR introduced a mandatory winter allowance as a separate payment, while employers often also pay performance - related salary at year - end. This webinar covers the legal requirements, payment deadlines and tax risks for both payments, together with the latest positions in case law.

Published dates

4 December 2026

10:00 - 11:30 · online webinar (Zoom)

Key information

Duration: 2 teaching hours
Discounts: 10% for previous participants; 20% for each additional participant from the same organisation.
Contact: Tedja Trojartedja.trojar@monotro.si +386 (0)59 050 030

What you will gain

Learn the minimum mandatory winter allowance for 2026.
Find out when and how pro - rata rules apply to part - time employees.
Understand permissible performance criteria and how to avoid discrimination claims.
Clarify payment deadlines and possible deferrals where an employer faces liquidity problems.
Understand the tax treatment of both payments and reduce tax risks.
Review the Constitutional Court judgment and new case law on including performance - related pay in salary compensation.

Training programme

Entitlement to the winter allowance and performance - related pay

Is the entitlement to the winter allowance and performance - related pay inalienable?
Minimum payment amount in 2026.
Part - time employment and the application of pro - rata rules.

Performance criteria

Permissible payment criteria.
The prohibition of discrimination when setting criteria.

Payment deadlines

When must the payment be made?
Permissible deferral if the employer faces liquidity problems.

Tax treatment

Tax treatment of the winter allowance.
Tax treatment of performance - related pay and how the two payments interact.
Tax risks relating to the payments.

Case law

The effect of the Constitutional Court judgment on the winter allowance.
New case law on including performance - related pay in salary compensation.

Participants' questions

Answers to participants' questions.

Who it is for

accountants
finance professionals
HR teams and employers
other interested professionals

Lecturer

Jasmina Malnar Molek

Certified tax expert and tax adviser at the Chamber of Craft and Small Business of Slovenia

She is a tax adviser at the Advisory Centre of the Chamber of Craft and Small Business of Slovenia, with more than 30 years of experience in finance, accounting and taxation. In 2022, the Slovenian Institute of Auditors awarded her the professional title of certified tax expert.

In 2024, she served on the Tax Working Group, the Strategic Tax Council, the Economic and Social Council's Tax Committee and the professional advisory group at the Financial Administration. She previously served on the Finance and Economy Committee and the Strategic Council for Tax Debureaucratisation. She has written many professional articles and delivered more than 100 lectures across Slovenia in the past three years.

Registration

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