Corona measures for business owners
We provide you with an overview of the most important measures for self-employed persons associated with coronavirus:
Areas of action
Contributions from the State
1. category of sole traders
- If the self-employed person has been insured for sickness and pensions until 31.03.2020 and the insurance continues after that date, or takes out so-called 'tax holidays', the State will grant it a contribution on the basis of a solemn declaration, depending on the decrease in sales (valid for March):
- decrease of 10%, contribution 90 euros
- decrease of 20%, contribution 150 euros
- decrease of 30%, contribution 210 euros
- decrease of 40%, contribution 270 euros
- Where the self-employed person has been insured for sickness and pensions until 31.03.2020 and the insurance continues after that date, or takes out so-called 'tax holidays', the State shall, on the basis of a solemn declaration, make a contribution to it subject to a fall in turnover (valid for April and later months):
- decrease of 20%, contribution 180 euros
- decrease of 40%, contribution 300 euros
- decrease of 60%, contribution 420 euros
- decrease of 80%, contribution 540 euros
- 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
- Where the sole trader is also an employer and has not been compulsorily closed down, he shall be entitled to the allowance in the event of a fall in turnover for each employee.
- If the sole trader is also an employer and has been compulsorily closed down, he is entitled to reimbursement of 80% of the salaries of employees. More inemployer .
2. category of sole traders
In the event that the self-employed person has not been insured for sickness and pension until 31.03.2020, or has not taken the so-called 'bank holiday' and has had no other income from business, non-business and dependent activities since 13.03.2020, the State will, upon application, grant it a flat-rate contribution of EUR 210 per month (EUR 105 for March 2020).
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 in the same way as in the case of the state contribution:
- 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 sole traders who established the trade before 01.02.2020.
Remission of social security contributions for 04/2020
- Compulsorily insured self-employed persons are not obliged to pay social security contributions for 04/2020 on the basis of a solemn declaration if, in April 2020, they were obliged to close down under measures of the Public Health Office for at least 15 days. opatrení Úradu verejného zdravotníctva
Waiver of advance payments of motor vehicle tax
- A sole trader is not obliged to pay advances on motor vehicle tax dueduring the pandemic period.
- Motor vehicle tax is settled by a sole trader on the basis of a motor vehicle tax return within the deadline for filing it.
Forgiveness of the payment of advances on income tax
On the basis of the declaration, a sole trader is not obliged to pay advances on income tax due during the pandemic periodif his revenues have fallen by more than 40%.
Deduction of tax loss
- A sole trader may set off one-off unapplicated tax losses for the years 2015 to 2018 up to a maximum total of EUR 1 000 000 in a tax return whose filing period expires in 2020.
Filing an income tax return
The trader is entitled to submit an income tax return 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 right to treatment of a family member (CZECH Republic) arises from the
- 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 sole trader on the basis of a solemn declaration and retroactively from 16.03.2020.
- The CZECH Republic pays the sole trader the Social Insurance Agency from day one at the rate of 55 % of the daily assessment basis during the entire pandemic period.
- When claiming the CZECH Republic, the Social Insurance Agency does not monitor whether the sole trader is receiving income while receiving treatment.
Quarantine PN
- The quarantine amendment is valid after 27.03.2020 by the Social Insurance Agency already from day 1 at the rate of 55 % of the daily assessment basis.
- For the classical PN, the rules apply as before, i.e. the first 3 days 25 % and the next days 55 % of the daily assessment basis.
Deferral of loan repayments
- Business owners can defer loan repayments for up to 9 months upon request, and can defer lease payments for up to 6 months in total.
- However, during the deferral of repayments, loans will continue to be re-interest.
- Deferral of payments does not apply to credit cards.
