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Database of national-level policy measures

Eurofound's EU PolicyWatch collates information on the responses of government and social partners to the COVID-19 crisis, the war in Ukraine, rising inflation, as well as gathering examples of company practices aimed at mitigating the social and economic impacts.

Factsheet for measure SI-2020-49/1488 – measures in Slovenia

Deferred payment of taxes and social contributions

Odlog plačila davkov in socialnih zavarovanj

Country Slovenia , applies nationwide
Time period Temporary, 03 December 2020 – 31 December 2020
Context COVID-19
Type Legislations or other statutory regulations
Category Supporting businesses to stay afloat
– Deferral of payments or liabilities
Author Maja Breznik (University of Ljubljana) and Eurofound
Measure added 27 November 2020 (updated 15 December 2020)

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


Social partners were negotiating in the Economic and Social Council.

Views and reactions

No reactions on this measure so far.


  • 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 (


Eurofound (2020), Deferred payment of taxes and social contributions, measure SI-2020-49/1488 (measures in Slovenia), EU PolicyWatch, Dublin,


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Disclaimer: This information has not been subject to the full Eurofound evaluation, editorial and publication process.