Corona measures for employees

Here's an overview of the most important measures for coronavirus-related employees:

Compensation of wages

  • In case of compulsory closure, the employer pays the employee compensation of 80% of his average earnings (valid from 04.04.2020).
  • In the case of an obstacle on the part of the employer, e.g. because of a closed establishment which the employer was not obliged to close, the employee is compensated for a salary equal to 100 % of the average wage.
  • If the employer has a trade union body and the employer has agreed with him on a different level of compensation (minimum 60 %), the employer pays compensation of the agreed amount.
Areas of action

Treating a family member

  • Entitlement to care of a family member (CZECH Republic) arises for a staff member when:
    • treatment of a child up to 11 years of age
    • treatment of a sick child up to 16 years of age
    • treatment of a child with a long-term adverse health condition up to 18 years of age
    • treatment of a relative if the social services establishment is closed
  • Entitlement to the CZECH Republic belongs to the employee on the basis of a solemn declaration and retroactively from 16.03.2020.
  • From day one , the OOC pays the employee 55 % of the daily assessment base throughout the pandemic period.
  • The CZECH Republic may receive only one person in one period, regardless of how many children it treats; gradual receipt of the CZECH Republic is possible (e.g. father 5 days, then mother for another 3 days).
  • No agreements are entitled to the CZECH Republic.
  • In the case of a claim to the CZECH Republic, the employee cannot receive any income or from any other legal relationship.

Quarantine PN

  • After 27.03.2020, the quarantine amendment is valid from day 1 of the Social Insurance Agency at the rate of 55 % of the daily assessment basis.
  • In the case of the classic PN, the rules apply as before, i.e. the employer pays the first 3 days compensation of 25 % of the daily basis of assessment and a further 7 days at the rate of 55 %, from the 11th day pays compensation of 55 % of the daily assessment basis of the Social Insurance Agency.
  • If an employee has more than one legal relationship, the quarantine amendment may be subject to all legal relationships (if he wishes to issue a quarantine amendment to that legal relationship, he may not receive income from that legal relationship, he may receive from another subject condition).

Tax area

  • The annual tax clearance shall be made by the employer to the employee by the end of the calendar month following the end of the pandemic.
  • Proof of the annual settlement carried out shall be delivered by the employer to the employee by the end of the second calendar month following the end of the pandemic period and shall refund any overpayment to the employee within the same period.
  • If the employee makes his own tax return, he is entitled to submit his income tax return by the end of the calendar month following the end of the pandemic and income tax is due within the same period.

Deferral of loan repayments

  • Staff members may defer loan repayments upon request for up to 9 months.
  • However, during the deferral of repayments, loans will continue to be re-interest.
  • Deferral of payments does not apply to credit cards.

Payment of health and social security contributions for 03/2020

There shall be no deferral of contributions for employees. The employer will take social and health contributions from the salary or compensation, as before, i.e. take 13.4% off his salary.

Labour matters

  • The employer may order the employee to work from home if the work in person so permits (the employee can no longer claim to go to work).
  • The employee can work from home if the work in force allows it (the employer can no longer force the employee to go to work, even if he has adapted the workplace to do so).
  • While working from home, the employee has the same entitlement to allowances as if he were working at the employer's office.
  • Taking leave shall be notified by the employer to the employee at least 7 days in advance, with unused leave from 2019 only 2 days in advance, unless a shorter period is agreed with the employee.
  • The employer shall notify the employee of the working time schedule at least 2 days in advance, valid for at least one week (applicable only in the case of unevenly staggered working time), unless a shorter period is agreed with him.
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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