Background information

On 25 November 2020, the Parliament passed the sixth COVID-19 law ( Act Determining Intervention Measures to Remedy the Consequences of the Second Wave of COVID-19 Epidemic , ZIUOPDVE). One of the measures supports businesses to stay afloat. It gives businesses, incapable of generating income due to COVID-19 epidemic, the right to ask for deferred payment of taxes and social security contributions. The Financial Administration can agree in repayment of debt in instalments for the maximum period of 24 months.

Content of measure

The measure aims at helping businesses that endure income losses due to COVID-19 epidemic. Upon their request, the Financial Administration may consent to deferred interest-free payment of taxes and social security contributions. The maximum period of repayment is 24 months. In this period, companies repay debt in instalments. If the debtor is late in paying an individual instalment, all subsequent unpaid instalments will become due on the same date.

Physical persons can also request the interest-free deferred payment of taxes. The measure is valid until 31 December 2020. It can be prolonged for another six months upon the government’s ordinance.

Use of measure

Measure will be in force until 31 December 2020 and possibly prolonged for another six months.

Target groups

Workers	Businesses	Citizens
Does not apply to workers	Applies to all businesses	Applies to all citizens

Actors and funding

Actors	Funding
National government Company / Companies	No special funding required

Social partners

Social partners' role in designing the measure and form of involvement:

	Trade unions	Employers' organisations
Role	Agreed (outcome) incl. social partner initiative	Agreed (outcome) incl. social partner initiative
Form	Consultation through tripartite or bipartite social dialogue bodies	Consultation through tripartite or bipartite social dialogue bodies

Social partners' role in the implementation, monitoring and assessment phase:

• Social partners jointly
• Main level of involvement: Peak or cross-sectoral level

Involvement

Social partners were negotiating in the Economic and Social Council.

Views and reactions

No reactions on this measure so far.

Sources

• 25 November 2020: Zakon o interventnih ukrepih za omilitev posledic drugega vala epidemije COVID-19 (ZIUOPDVE) [Act Determining Intervention Measures to Remedy the Consequences of the Second Wave of COVID-19 Epicemic (www.iusinfo.si)