3. measure — Employer's contribution, to employees' wage costs in the face of a fall in turnover or obstacles on the part of the employer

We provide you with an overview of the basic information for applying for a financial contribution from the state to the employee's salary.

Who can apply:

What conditions must the employer or self-employed

  • creation of the company or the start of operation of the business had to be no later than 02.09.2020
  • employment of at least one staff member
  • the employer or self-employed pays his employees compensation of at least 80% of their average earnings or their income
  • the employer or self-employed person may not terminate the employment relationship with the employee by termination or agreement one or two months after the month for which he/she is in
  • tax and levy obligations and no financial obligations payable to the Employment Office and no outstanding claims against employees are fulfilled
  • the illegal employment ban in the period of 2 years prior to the submission of the application for
  • is not bankrupt, wound up or receivers

To whom the contribution can be claimed (conditions must be met cumulatively)

  • employees recruited by the employer or self-employed person no later than 02.09.2020
  • employees who are in the main employment relationship, i.e. not on the agreements
  • to employees who are not on notice
  • employees on whom the employer or self-employed does not receive any other allowance for

To what extent can the contribution be claimed

Under measure 3, the State identified two possibilities for applying for a contribution.

Measure 3A

Reimbursement of part of the wage costs, for the time which the employer was unable to allocate the employee's work because of an obstacle on the part of the employer.

  • 80% of the employee's total labour cost, but not more than €1100

The 3A allowance cannot be granted for the time taken by the employee to receive social security benefits (CPC) or leave.

Measure 3B

The contribution under Measure 3B shall be 80 % of the total cost of the employee's work, up to a maximum of the fixed flat-rate contribution according to the decrease in turnover.

Decrease in sales Amount of contribution
from 20,00 % - 39,99 % 270 €
from 40,00 % - 59,99 % 450 €
from 60,00 % - 79,99 % 630 €
from 80,00 % or more 810 €

Determination of the decrease in sales

  • compares sales for the reporting month with sales for the same month of 2019, as long as the gainful activity was carried out at least from 03/2019 (e.g. October 2019 with October 2020)
  • compares the full-year average for 2019 (i.e. 1/12 of sales) with the reporting month, as long as the gainful activity was carried out in full 2019
  • february 2020 sales are compared with sales for the reporting month ifthe gainful activity was carried out only part of 2019 or only part of 2020, but no later than 02.2020
  • september 2020 sales are compared with sales for the reporting month ifthe gainful activity was carried out only part of 2019 or only part of 2020, but no later than 09.2020

* The applicant can choose which alternative to calculate the decrease in sales. You can change the method of calculating the decrease in sales within each month.

Whereby the 3B contribution cannot be granted to a staff member who has had more than 50% of the monthly work fund an obstacle on the part of the employee (CZECH Republic, PN, leave).

Method and date of submission of the application or statement

  • By electronic submission via the slovensko.sk
  • For the month of October 2020 to January 2021, otherwise until the end of the calendar month following that in which the employees were paid wages.

When will the contribution be granted

Without delay on the basis of the Agreement on the granting of a financial contribution or after the transmission of the statement for the month in question.

Aid for completing an application for an employee's wage allowance

Do you want to avoid negative consequences when applying for a financial contribution that has been wrongly filled in? We will be happy to help you with its correct completion.

At a price of 49 euros you
  • We'll check if you're eligible for the allowance.
  • what contribution and how much you are entitled to;
  • how to determine the decrease in sales,
  • we complete the application for a contribution, and
  • we fill in the attachment to the application (statement).
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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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