Only employers who managed to keep job positions are entitled to the reimbursement from the government set out below.
Scheme 1 covers employers who were forced to shut down their operations based on the Slovak Public Health Authority (SPHA) measures.
Scheme 3 covers employers who:
Employers who started activities before 3 September 2020. In addition to a regular company, ‘employer’ in this context also means:
The full wording of the definition is available in Article 3 of the Employment Services Act.
Yes. Please refer to the table below:
An employer with a single operation can choose only one option (i.e. Scheme 1 or one of the Schemes 3A/3B) for one month. However, if you applied for a contribution under Scheme 1 in October, you can apply for a contribution under Scheme 3A or 3B in November.
Employers may combine Scheme 1 or Scheme 3A/3B if they have two and more operations.
Please note, that if you apply for Scheme 3B, the decrease in revenue is always calculated according to the company ID number, not the individual operation.
You need to submit the application where the company is based according to the commercial register (or another register).
By the end of 2020, it is assumed that you have met the registration condition. From the beginning of 2021, this assumption will not apply and you must register.
You can apply for the period from 1 October 2020, (meaning you can apply for October).
Employees with an employment contract. The most common cases excluded categories are:
Employers can apply for reimbursement for employees who started employment no later than 2 September 2020.
If you are applying for Scheme 1 or 3A, you cannot apply for the allowance during the time when the employee was on sick leave, on leave to care for a family member (i.e. receiving social security benefits), or on holiday.
If you are applying for Scheme 3B and the employee had an obstacle to work on his/her side or took leave on more than 50% of his/her working time fund, then you cannot apply for the allowance.
For both measures, restrictions only apply where the reason for the dismissal is redundancy of the employee or cessation of operations of (all or part of) the employer. In this case, termination is prohibited for:
Other reasons for termination of employment are not subject to the restriction.
You can apply for the October allowance until the end of January 2021. For subsequent months, you must apply by the end of the month following the month in which the employee’s salary was paid. For example, if an employee works in December, the December salary will be paid in January, so you will have to apply by the end of February.
The full wording of the new rules can be found here.They also include measures for regular self-employed or selected self-employed groups that have no other income.