Filip Tichý | 22.4.2020 | News
On Friday 17 April 2020, the websites pomahameludom.sk and neprepustaj.sk published the long-awaited forms for submitting of applications for job retention contributions for legal entities and self-employed individuals who are employers. They have two options to choose from:
3A – reimbursement of the wage compensation for the employee not exceeding 80% of his/her average wage, with a cap at EUR 880. It is available only for employees to whom the employer is not able to assign work due to obstacles on the part of the employer (Section 142(4) of the Labour Code), meaning the employer has no work for employee, who stays at home, or
3B – lump-sum contribution covering one part of costs of wages per each employee; the amount depends in the employer’s decline in turnovers.
Each applicant should calculate (or perhaps in an ideal case, try a ‘test’ completion of the report sheets accompanying the application) the total contributions arising from the option 3A (80% of wage compensation for employees facing obstacles at work) and do the same for the option 3B (lump-sum contribution per each employee depending on the decline in turnovers). Then select the option with a higher overall contribution.
Decline in turnovers (categories) |
March 2020 |
Decline in turnovers (categories) |
April 2020 |
Under 10% |
€0 |
Under 20% |
€0 |
10% - 19.99% |
€90 |
≥20%, 20 – 39.99% |
€180 |
20% - 29.99% |
€150 |
≥40%, 40 – 59.99% |
€300 |
30 – 39.99% |
€210 |
≥60%, 60 – 79.99% |
€420 |
40% and over |
€270 |
≥80%, 80 and over |
€540 |
The following material changes have been implemented to the government measures since the most recent version:
Key terms and conditions for eligibility to draw contributions:
Completed application and an Excel sheet report (applications do not need to be printed nor signed, the original Excel sheet is submitted) is to be submitted by e-mail to the address of the Labour Office in the territorial competence of which the applicant shall retain jobs. Alternatively, it may be submitted via the electronic mailbox of the applicant to the address of the Labour Office in the territorial competence of which the applicant shall retain jobs. In cases where the employer has multiple branches, the application is submitted in the territory, where its registered seat is located. In exceptional cases, the application may be submitted by mail or personally at the Labour Office filing room.
The application for March 2020 must be submitted by 15 May 2020. The applicant, which is submitting its application for April or May, shall submit it by the end of the following calendar month, i.e. the application for April 2020 must be submitted by the end of May 2020.