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

  • the establishment of the company or the start of the operation of the business had to be no later than 01.02.2021
  • employment of at least one staff member
  • employer or self-employed person pays his employees a salary or compensation of at least 80% of their average earnings 
  • 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
  • intact prohibition of illegal employment within 2 years prior to 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 01.02.2021
  • 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 the revenue for the reporting month with that for the same month of 2019 (e.g. January 2021 with January 2019)
  • compares the full-year average for 2019 (i.e. 1/12 of revenues) withthe reporting month, if the gainful activity was carried out for the whole of 2019
  • compares the sales for February 2020 with the revenue for the reportingmonth , if the gainful activity was carried out only part of 2019 or only part of 2020 , but no later than 01.02.2020
  • compares september 2020 sales with revenues for the reportingmonth , if the gainful activity was carried out only part of 2019 or only part of 2020 , but no later than 02.09.2020
  • compares the sales for December 2020 with that for the month in whichthegainful activity started after 02.09.2020

* 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 November and December 2020, a subsidymay be claimed until the end of February 2021 , otherwise until the end of the calendar month following the month in which the employees were paid the salary.

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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