Factsheet for case SI-2020-49/1488 – measures in Slovenia
|Country||Slovenia , applies nationwide|
|Time period||Temporary, 03 December 2020 – 31 December 2020|
|Type||Legislations or other statutory regulations|
Supporting businesses to stay afloat
– Deferral of payments or liabilities
|Author||Maja Breznik (University of Ljubljana) and Eurofound|
|Case created||27 November 2020 (updated 15 December 2020)|
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.
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.
Measure will be in force until 31 December 2020 and possibly prolonged for another six months.
|Does not apply to workers||Applies to all businesses||Applies to all citizens|
Company / Companies
No special funding required
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 were negotiating in the Economic and Social Council.
No reactions on this measure so far.
Eurofound (2020), Deferred payment of taxes and social contributions, case SI-2020-49/1488 (measures in Slovenia), COVID-19 EU PolicyWatch, Dublin, http://eurofound.link/covid19eupolicywatch
Disclaimer: This information has not been subject to the full Eurofound evaluation, editorial and publication process. All information is preliminary and subject to change.