Corona measures for employers
Here's an overview of the most important measures for coronavirus employers:
Compensation of wages to an employee when he is not doing work
- 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.
Contributions from the State
1. category of employers
The State will reimburse 80% of the salary to firms which have had their establishment compulsorily closed, the employer pays the contributions for himself (in the case of a 40 % decrease in turnover, the 03/2020 levy is due by 31.07.2020), the employee withers and pays the contributions as before, the maximum amount of the allowance is EUR 1 100 per employee and a total of EUR 200 000 per employer per month.
2nd category of employers
The State, on the basis of a solemn declaration, will provide a contribution to employers depending on the decrease in sales (valid for March):
• a decrease of 10%, a contribution of EUR 90 per employee
• decrease of 20%, contribution of 150 euros per employee
• decrease of 30%, contribution of 210 euros per employee
• a decrease of 40%, a contribution of EUR 270 per employee
On the basis of a solemn declaration, the State shall grant a contribution to employers who have not been compulsorily closed down, on the basis of a declaration on a solemn basis, depending on the decrease in turnover (valid for April and later months):
- decrease of 20%, contribution 180 euros per employee
- decrease of 40%, contribution 300 euros per employee
- decrease of 60%, contribution 420 euros per employee
- decrease of 80%, contribution 540 euros per employee
The decrease in turnover shall be determined as follows:
- compares March 2020 with March 2019 (April 2020 with April 2019, etc.), or
- compares March 2020 with the full-year average for 2019
- compared with February 2020 (April 2020 with February 2020, etc.) if no 2019 figure is available
Deferral of payment of health and social security contributions for 03/2020
- With sales falling by more than 40%, the maturity of the 03/2020 levy is postponed to 31.07.2020.
- The decrease in turnover shall be determined as follows:
- compares March 2020 with March 2019, or
- compares March 2020 with the full-year average for 2019
- compared to February 2020 if no 2019 figure is available
- The deferral of contributions applies only to those employers who were employers before 01.02.2020.
- Deferral of contributions concerns only contributions to be paid by the employer, not levies levied by the employer on the employee.
Remission of social security contributions for 04/2020
The employer is not obliged to pay social security contributions for 04/2020 on the basis of a solemn declaration if, in April 2020, he was obliged to close the establishment on the basis of measures taken by the Public Health Authority for at least 15 days. opatrení Úradu verejného zdravotníctva
Waiver of advance payments of motor vehicle tax
- The company is not obliged to pay advances on motor vehicle taxdue during the pandemic period.
- Motor vehicle tax is settled by the company on the basis of the motor vehicle tax return within the deadline for filing it.
Forgiveness of the payment of advances on income tax
Upon the basis of the declaration, the Company is not obliged to pay advances on income tax due during the pandemic periodif its revenues have fallen by more than 40%.
Deduction of tax loss
The Company may set off one-off unapplicated tax losses for the years 2015 to 2018 up to a maximum of €1,000,000 in a tax return that expires in 2020.
Filing an income tax return
The company is entitled to file income tax returns, including financial statements, by the end of the calendar month following the end of the pandemic, and income tax is payable within the same period.
Treating a family member
- The care of a family member (CZECH Republic) is paid by the Social Insurance Agency, so that it does not burden the employer.
- Entitlement to the CZECH Republic belongs to the employee on the basis of a solemn declaration and retroactively from 16.03.2020.
Quarantine PN
Quarantine PN is paid from 27.03.2020 by the Social Insurance Agency, so it does not burden the employer.
Deferral of loan repayments
- Employers can defer loan repayments for up to 9 months upon request, and they can defer lease payments for up to 6 months in total.
- However, during the deferral of repayments, loans will continue to be re-interest.
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 report shall be made by the employer by the end of the second calendar month following the end of the pandemic.
- The annual tax clearance shall be carried out by the employer 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.
