Compulsory closed operation

Most employers had to suspend or restrict their businesses because of state measures. Many entrepreneurs have had to compulsorily close their establishments and do not operate at all, some employers have ordered their employees to work from home (home office) and some employers have adapted their premises so that they can provide services or sell goods under a restricted regime.

Each of these employers therefore deals with the question of what financial contribution the State is entitled to. Whether the employer is entitled to a financial contribution to maintain employment or to a financial contribution due to a fall in turnover also depends on whether or not the employer was obliged to close down the establishment.

Actions of the Office of Public Health

How does the employer determine whether or not he has a compulsory closure?

The employer is obliged to close the establishment until it is found in the points below.

  1. If the employer's establishment is on the list of exceptions to establishments which may not be compulsorily closed, the employer shall not be obliged to close down the establishment.
  2. In the absence of contact with the customer in the employer's premises, i.e. that such an establishment could operate peacefully even behind 'closed doors' without contact with the customer, the employer is not obliged to close down.
  3. If the activity of the service is not carried out in operation, the employer is not obliged to close down the establishment. For example, a carpenter who works in his workshop alone and then goes to install his product with the customer.
  4. If the closed operation operates through an e-shop and delivery service, the employer is not obliged to close the plant. If the closed operation operates through an e-shop and the customer then picks up the goods in person, then only if the employer is not obliged to close the operation if the customer has paid for the goods via the Internet.
  5. If the employer operates a retail trade, he is obliged to close down. If it operates a wholesaler, it shall not be obliged to close down the establishment.
  6. Operations of a mixed nature are permitted if they sell only the range referred to in the exemptions. This is not a compulsory closure.
  7. Accommodation facilities can only be opened if they provide long-term accommodation services (workers, permanent accommodation of persons, persons in quarantine). In that case, the employer is not obliged to close down the establishment.
  8. In the case of the operation of repair and maintenance of objects, whereby the customer and the employee come into contact only when paying, handing over and picking up the item, this is not a compulsory closure.

It is always necessary to proceed individually

In practice, other situations or business combinations often occur, as mentioned above. The employer must therefore proceed individually in determining whether or not to have a compulsory closure. In doing so, it is important to monitor whether or not there may be an increased epidemiological risk in a given way of doing business.

If you have doubts as to which category you belong to, we can assess your situation individually or even apply for a contribution.

Ing. Ján Svočák
Author of the article
Managing director of the company, tax advisor and entrepreneur in the field of business consulting and administrative services for small and medium-sized companies. He graduated from the University of Economics in Bratislava and has been involved in consulting, taxation and accounting since 2007. He speaks fluent English.
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