EMPLOYERS AND EMPLOYMENT RELATIONS

LAST UPDATE ON September 28 11 a.m.

NEWS: The Government discussed and sent to the Chamber of Deputies its bill on introduction of the so-called “kurzarbeit” (i.e. partial unemployment) institute into the Czech legal system.

Antivirus Program – regime A

  • concerns the previously proposed regimes A and B, i.e.
    1. quarantine of employees
    2. ordered (by emergency measures) restriction or shutdown of employer’s operation
  • the employer shall receive 80% of employees’ average earnings including the health and social security insurance contributions (from the super gross salary)
    • but no more than CZK 39,000 per one employee/month

Antivirus Program – regime B

  • concerns the previously proposed regimes C, D and E, i.e.
    1. absence of significant number of employees
    2. “dead” time (fall of availability of inputs)
    3. partial unemployment (decrease in demand for employer’s good/services)
  • the employer shall receive 60% of employees’ average earnings including the health and social security insurance contributions (from the super gross salary)
    • but no more than CZK 29,000 per one employee/month

Program Antivirus – general conditions

  • an electronic request (via the electronic application)
  • full compliance with the Labour Code by the employer
  • only for non-dismissed employees based on the employment contract
  • an agreement with the Labour Office
  • paid after the payment of salary compensation and health and social contributions
  • the employer shall prove its entitlement in case of control
  • strict follow-up controls (possibility of refund of contribution)
  • specific conditions for work agencies

Deferral and pardon of social security contributions (so called Antivirus C regime)

  • pardon of social security contributions = possibility to decrease the assessment base for social security contributions paid for the employer; basic conditions:
    • employer with maximum of 50 employees
    • no more than 10% employees dismissed since March 31, 2020
    • no more than 10% decrease of wages in comparison to March 2020
    • employer duly and timely deducted the contributions for its employees
    • no concurrence with Antivirus A and/or B regime
  • compliance with the above conditions is assessed separately for each month
  • deferral of social security contributions = possibility to pay the social security contributions for the period between May and July 2020 until October 20, 2020
    • in case the employer decides to use the deferral → penalty from the outstanding amount is decreased by 80% (the rate is 4% p.a., i.e. 1% per quarter)
    • does not concern social security contributions for employees

Carer’s allowance

  • allowance shall be provided during the period of closure of schools and other children’s facilities, but also some social services for the disabled
  • following persons are entitled
    • parents of children under 13 years
    • persons caring for older handicapped children attending school
    • persons who, due to the closure of some social services facilities (day care centers, etc.), take care of the elderly handicapped who live with them in their common household
  • two carers can now take care of the children/handicapped more than once and without limits
  • will be paid retroactively at the date of the emergency measures
  • increased to 80% of the reduced daily assessment base starting from April 1
  • nursing for self-employed
    • during the period the schools are closed
    • applications are accepted from April 1 to April 30
    • CZK 424 per day in quarantine / family member care, CZK 500 per day starting from April 1
    • application form submitted to the Ministry of Industry and Trade
    • further conditions are specified here

Reliefs for self-employed

  • pardon of the pension insurance payments
    • state shall pay for self-employed persons the advance payments for pension insurance contributions and state employment policy contributions for the calendar months from March to August 2020
  • pardon of the public health insurance payments
    • state shall pay for self-employed persons the advance payments for public health insurance for the calendar months from March to August 2020 
  • nursing for self-employed
    • for the period from March 12 to March 31 (may be extended)
    • applications are accepted from April 1 to April 30
    • CZK 424 per day in quarantine / family member care
    • application form submitted to the Ministry of Industry and Trade
    • further conditions are specified here
  • compensation bonus for self-employed
    • one-time tax bonus in the amount up to CZK 25,000 (CZK 500 per day)
    • further information is here

Compensatory bonus for workers outside of employment contract

  • employees performing work under other than employment contract, who contribute to the health insurance system, whose performance of work was restrained or impossible due to the coronavirus crisis
  • CZK 350 per day
  • for the period from 12 March 2020 to 8 June 2020
  • the applicant must have worked for at least 4 out of 6 months prior to the crisis (from 1 October 2019 to 31 March 2020)
  • people with more sources of income than agreement on working activity or performance of work will are ineligible for this bonus
  • will be distributed by tax offices on the basis of an application (a simple form will have to be filled in)

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