  In this paper we consider dividend problem for an insurance company whose
risk evolves as a spectrally negative L\'{e}vy process (in the absence of
dividend payments) when Parisian delay is applied. The objective function is
given by the cumulative discounted dividends received until the moment of ruin
when so-called barrier strategy is applied. Additionally we will consider two
possibilities of delay. In the first scenario ruin happens when the surplus
process stays below zero longer than fixed amount of time $\zeta>0$. In the
second case there is a time lag $d$ between decision of paying dividends and
its implementation.
