Standardized workers under pressure in 2025: Changes to tax rules at the beginning, higher contributions in the middle of the year, and the issue of winter allowance at the end
The year 2025 brought several important changes in the area of taxation and contributions for sole proprietors operating under the standard expense system. As innovations are introduced throughout the year, it is crucial to understand the key dates and new legislation so that entrepreneurs can adapt in a timely manner.
Changes from January 1, 2025: new rules for standardization
Since the beginning of the year, the changed conditions for entering the standard expenditure system and maintaining this status have been in effect. Conditions for entering the standard expenditure system in 2025:
- If an entrepreneur has not been continuously self-employed for at least 9 months in 2024, he or she can only enter the system if his or her income does not exceed EUR 30,000.00.
- If an entrepreneur has been self-employed for at least 9 months continuously in 2024, the income limit for entry is EUR 60,000.00.
Maintaining the status of a standardised person in 2025: transitional period: Existing standardised persons can remain in the system in 2025 if their total income in 2023 and 2024 did not exceed EUR 300,000. From 2026 onwards, a uniform system will apply, identical to the conditions for new entrants (limits of EUR 30,000 or EUR 60,000 depending on the duration of self-employment).
Recognized standard expenses from 2025 onwards: Recognized expenses are now determined based on the duration of self-employment and the amount of income.
If self-employment is continuous for at least 9 months:
- For revenues up to EUR 60,000.00: 80% of eligible expenses.
- For revenues above EUR 60,000.00: standard expenses are not recognized.
If self-employment lasts less than 9 months:
- Up to EUR 12,500.00 in revenue: expenses 80%.
- Between EUR 12,500.00 and EUR 30,000.00: expenses 40%.
- Above EUR 30,000.00: expenses are not recognized.
As a result, entrepreneurs with higher revenues and a lower share of recognized expenses will also pay higher social security contributions.
July 2025: new long-term care contribution
As of 1 July 2025, a new social contribution has been introduced, intended to finance assistance services for people who, due to age, illness or disability, are unable to perform daily tasks independently.
The contribution is paid by:
- employees: 1% of the gross salary,
- employers: 1% of the employee's gross salary,
- pensioners: 1% of net pension,
- self-employed: 2% of the insurance base,
- afternoon pay: 1% of 25% of the average gross salary for October of the previous year.
End of 2025: proposal to introduce winter holiday
On October 30, 2025, the government approved a bill introducing a mandatory winter holiday in the amount of half the minimum wage, currently EUR 639.00.
The proposal provides for:
- Holiday pay is tax-free and contribution-free for workers up to half the minimum wage,
- the employer nevertheless assumes an additional financial obligation.
The law is still being discussed in the National Assembly.
The year 2025 is challenging for standard-payers: from changes to tax conditions, new restrictions on recognized expenses, to additional social contributions and a possible winter bonus.
You can find out what planned changes await us after January 1, 2026 at the workshop organized by SPOT Koroška on Thursday, November 20, 2025 from 9:00 a.m. to 1:00 p.m. on the topic "TAXATION OF "NORMIRANTS" IN 2025 AND PLANNED CHANGES AFTER January 1, 2026".
More about the event and registration for the event can be found at the link: www.podjetniskicenter-sg.si
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