If you're an employer in Slovenia planning your December gifting, there's good news: tax-free gifts for your team's kids are baked right into the law. But the rules are precise, and missing a single condition can turn a tax-free gift into a taxable one for the whole amount, not just the part that goes over the limit. Here's exactly what qualifies, how much you can spend, and what to give.
Gifts to employees' children: €42, under 15, in December
Under Slovenian tax law (ZDoh-2, Article 39), an employer can give each employee's child a gift worth up to €42 without it counting as taxable income for the employee. To qualify, every one of these conditions has to be met:
- The child must be under 15 years old.
- The gift must be given in December.
- The gift's value, including VAT, must not exceed €42.
This applies per child, so an employee with two children under 15 can receive two separate €42 gifts, one for each child. There's no requirement that the gift be a physical item wrapped for a child specifically branded as a "children's gift", but it does need to be something reasonably intended for the child, such as a toy, book, or gift set.
The €15/month de minimis allowance for employees
Separately from the children's gift rule, ZDoh-2 also allows employers to give employees themselves small, occasional benefits without triggering tax, up to €15 per month in aggregate value. This covers minor gifts and perks that the employer does not provide on a regular, recurring basis, think a holiday gift basket, a bottle of wine, or a small end-of-year token of appreciation.
The key word is "occasional": if the employer regularly hands out benefits of this kind, the exemption doesn't apply, and the value becomes taxable. The €15 is a monthly cap on the combined value of all such minor benefits, not a per-gift allowance.
Exceed the threshold, the whole gift is taxed
Both of these exemptions work on a cliff-edge basis, and this is the detail that catches employers out most often. If the value of a gift exceeds the relevant threshold, even by a single cent, the exemption doesn't just fail to cover the excess: the entire value of the gift becomes taxable.
In practice, that means:
- A €43 gift to a child isn't taxed on the €1 over the limit, it's taxed on the full €43, added to the employee's taxable income as a fringe benefit (boniteta), with payroll tax and social contributions applied.
- The same applies to the €15/month employee allowance: go over it, and the whole benefit amount is added to taxable income, not just the overage.
There's also no distinction between cash and in-kind gifts for either rule. A €42 cash gift to a child is treated exactly the same as a €42 physical gift, both qualify equally, and both lose the exemption in full if the threshold is breached. Build in a small buffer under the cap rather than pricing gifts right up to €42.00, so that rounding, shipping, or last-minute add-ons don't accidentally push you over.
12 gift ideas that stay under €42
All of the items below are priced comfortably under the €42 threshold, leaving room for branding, packaging, or bundling multiple items together while staying compliant. Prices shown are per unit before decoration costs.
1. Sports Socks
A playful, practical stocking-filler that works for any age of child, and at €4.00 it leaves plenty of headroom under the €42 cap for pairing with other items.
- Material: Cotton-blend performance knit
- Branding: Woven or printed logo on the cuff
- Order: From €4.00 per pair, MOQ 100
2. Recycled PET Pen
An easy, low-cost add-on if you're bundling several small items into one gift set for a child, sustainable materials at a very accessible price point.
- Material: Recycled PET plastic
- Branding: Pad print or engraving
- Order: From €1.33 per unit, MOQ 300
3. A5 Notebook
A useful gift for school-age children, doubling as a drawing pad or homework notebook, and simple to brand for a family-friendly touch.
- Material: Recycled paper cover and pages
- Branding: Debossing or full-color print
- Order: From €4.58 per unit, MOQ 100
4. Premium Tote Bag
A sturdy, reusable bag that works well as the "container" for a small gift bundle, practical long after the holidays are over.
- Material: Heavyweight cotton canvas
- Branding: Screen print or embroidery
- Order: From €6.44 per unit, MOQ 100
5. Knitted Scarf
A cosy, seasonal gift that feels thoughtful rather than throwaway, well suited to Slovenia's cold December weather.
- Material: Soft acrylic knit
- Branding: Woven label
- Order: From €7.66 per unit, MOQ 100
6. Baseball Cap
A wearable favorite with kids of all ages, adjustable sizing makes it easy to gift without worrying about exact fit.
- Material: Cotton twill
- Branding: Embroidered logo
- Order: From €8.34 per unit, MOQ 100
7. Espresso Mug
Better suited as part of a family gift set than a standalone kids' item, pair it with a treat for a parent-and-child bundle that still stays under €42 combined.
- Material: Ceramic
- Branding: Full-color print
- Order: From €8.44 per unit, MOQ 108
8. Canvas Travel Pouch
A neat little pouch for pencils, small toys, or trinkets, useful for school and low enough MOQ to suit smaller teams.
- Material: Canvas cotton
- Branding: Screen print
- Order: From €8.30 per unit, MOQ 25
9. Recycled Steel Bottle
A durable, everyday-use bottle for school or sport, sustainably made and still comfortably under the €42 limit.
- Material: Recycled stainless steel
- Branding: Laser engraving or print
- Order: From €11.00 per unit, MOQ 50
10. Wireless Mini Speaker
A higher-impact tech gift that older children will appreciate, priced with enough margin below €42 to add gift wrap or a card.
- Material: ABS plastic housing
- Branding: Laser engraving or print
- Order: From €10.34 per unit, MOQ 50
11. Stainless Steel Bottle
A cleaner, classic alternative to the recycled bottle above, equally practical for school or after-school sport.
- Material: Stainless steel
- Branding: Laser engraving or print
- Order: From €9.57 per unit, MOQ 50
12. Americano Mug
A budget-friendly staple if you'd rather keep the whole family gift set well clear of the €42 ceiling.
- Material: Ceramic
- Branding: Full-color print
- Order: From €4.04 per unit, MOQ 108
What about client gifts? Only 50% deductible
The €42 children's gift exemption and the €15 employee allowance apply specifically to your own employees and their families. Gifts to clients or business partners ("darila poslovnim partnerjem") fall under a completely different rule.
Under ZDDPO-2 Article 31, gifts to business partners are treated as representation costs ("reprezentanca") for corporate income tax purposes. Only 50% of the cost is tax-deductible; the other 50% is permanently non-deductible, regardless of whether the item carries your logo or branding. This is a different mechanism from the employee gift exemptions above, and there's no way to get client gifts to the same fully-exempt treatment as the €42 children's gift.
There's also a VAT angle to be aware of. Under ZDDV-1 Article 7, paragraph 2, gifts of small value, up to €20 per gift, given in the course of business, only occasionally, not repeatedly to the same person, and without any consideration from the recipient, don't require the business to self-assess output VAT. Keep individual client gifts at or below €20 if you want to stay inside this simplification.
Common mistakes to avoid
- Pricing gifts right at the limit. A €42.00 gift that ends up costing €42.50 once VAT, shipping, or packaging is added loses the exemption entirely, not just on the extra 50 cents.
- Confusing the children's gift rule with the employee de minimis allowance. The €42 threshold applies per child under 15 in December; the €15/month allowance is a separate, ongoing cap on occasional benefits to the employee. Mixing up the two conditions is a common compliance slip.
- Treating client gifts like employee gifts. Business partner gifts don't get the €42 exemption at all, they fall under the 50%-deductible representation cost rules, with a separate €20 VAT threshold to watch.
This article is provided for general informational purposes and does not constitute tax or legal advice. Tax rules and thresholds can change, and individual circumstances vary. Please consult a qualified tax advisor or accountant in Slovenia before making decisions based on this information.
Planning your December gifting for employees in Slovenia? Get in touch with Sunday and we'll help you put together a compliant, on-budget gift program, from sourcing to delivery.
