Industrial production has a long tradition in the Czech Republic as well as significant position – it accounts for more than one third of the Czech economy. The most important industries include mechanical engineering and especially the automotive and transport industry. In addition to the production of cars and trucks, led by Škoda, buses, trams and airplanes are also produced in the Czech Republic. Furthermore, the chemical, food, metallurgical and consumer industries form substantial part of Czech manufacturing. The fast-growing industry is construction.

Of interest is the exceptional position of nanotechnologies. The field is developing incredibly fast and encourages the creation of new scientific workplaces. The Czech Republic has been one of the world’s leaders of nanotechnology in industry and consumer goods for many years. The production of various nanofibers and nano fabrics is common, but also the use of nanotechnologies in nanooptics.

In recent years, information, and communication technologies (ICT) have come to the forefront, as in many other countries. However, they are hampered by a shortage of qualified IT professionals.

Tourism is also an important sector of the Czech economy. The capital city of Prague has long been one of the most visited cities in Europe, and other tourist regions are also attractive. As a result of the coronavirus pandemic and related measures, the number of tourists visiting Czech Republic has dropped dramatically – as it has everywhere else in the world. However, tourists are returning and reviving this economic sector.

Within the industry department, the automotive industry is the most prevalent, it generates circa 9% of country’s GDP, 26% of Czech construction and 24% of Czech export. Within the services department accommodation, food and hospitality industries have traditionally been the most dominant. However, information & communication services as well as transportation & storage are quickly catching up. Overall, the services industry enjoyed year-over-year growth of 12,5% in 2021-22 (even after adjusting for seasonal effects).

The amendment is intended to enter into effect generally on the first day of the month following its publication in the Collection of Laws. The amendment will thus enter into force on 1 October 2023.

The provisions concerning the introduction of the right to annual leave for employees working under agreements on work performed outside the employment relationship are to take effect from the first day of the year following the publication of the amendment in the Collection of Laws, i.e. 1 January 2024.

This also applies to the amendment of Section 92 regulating continuous weekly rest and the modifications to Section 303 Subsection 3 limiting the activities defined therein for selected groups of public sector employees.

The amendment brings the following changes:

1. DPP/DPČ

• Application of obstacles to work on the part of the employee: absence must be excused, but no legal entitlement to salary compensation (unless agreed otherwise)
• Annual leave applies
• Salary premiums apply (work on weekend, bank holiday, night work)

2. Expansion of employer´s information obligation

• At the start of the employment relationship and in the event of changes
• On temporary posting
• In the case of agreements for work outside the employment relationship

3. Remote work

• Agreement between employee and employer required, with exceptions
• Possible lump sum reimbursement of expenses – exempt from insurance premiums at the statutory rate

4. Electronic document signing

5. Document delivery

• The new rules only apply to unilateral documents
• Personal delivery or electronic delivery is primary; delivery by mail is secondary

6. Continuous daily rest

7. Parental leave

• Written request in general at least 30 days in advance
• Stating the duration of parental leave in the request

8. Rights of employees caring for others

• Shorter working hours and other adjustments to working hours
• Remote work
• Request for reinstatement of original conditions

1. DPP/DPČ:

All changes concerning agreements outside the employment relationship (i.e. agreement on work performance or “DPP” and agreement on work activity or “DPČ”) are related to the underlying change of concept, according to which the working time provisions will now apply to these agreements.

As a result of the application of the working time provisions, the employer will be obliged to:

1.1. Issue a working time schedule

The schedule will need to be communicated to the employee at least 3 days in advance unless the parties agree on a longer or shorter reasonable period of time. The extent to which this period can be shortened is debatable; in special, justified cases, for example, a period of 1 day could be considered; however, until sufficient interpretative practice develops, we recommend that, in order to uphold the principle of predictability of the terms of the employment relationship, the three-day period is generally kept unless special circumstances of the work or operation are present.

All provisions concerning the scheduling of working time must be complied with:

• the provision of breaks at work,
• ensuring uninterrupted daily rest periods (which replaced rest between shifts) and uninterrupted weekly rest periods,
• provisions on night work, on-call time etc.

This is also linked to the employer’s obligation to record working time.

1.2. Pay salary premiums

Unless the employer is able to schedule working hours so that no work is performed during these times, DPP and DPČ workers will now be entitled to additional premiums for work on public holidays, weekends or night work.

1.3. Provide annual leave

From 1 January 2024, an employee working based on DPP or DPČ agreements will be entitled to annual leave.

In order to be entitled to annual leave, the employment relationship will have to last at least 4 weeks and the employee will have to work at least four times the notional (fictionally stipulated) working time (i.e. 80 hours; including any compensatory time).

The calculation of annual leave will be based on the notional working time of 20 hours per week, regardless of the actual agreed scope of work or work tasks. The principle for calculating the length of annual leave will be the same as to date, e.g. since the weekly working time for leave purposes is always 20 hours per week, an employee with a 4-week basic leave entitlement will be entitled to 1/52 of 80 hours, i.e. approximately 1.5 hours of annual leave, for every 20 hours worked (including compensatory time).

If the annual leave is not fully used up by the end of the employment, it will have to be compensated, similarly to employees working under employment contracts.

1.4. Excused absence due to obstacles to work on the employee´s side

As a result of the application of the working time provisions, employees will be entitled to obstacles to work on their side, i.e. their absence will have to be excused by the employer.

Employees working on the basis of these agreements will not be legally entitled to salary compensation (remuneration), but it will be possible to agree on its provision or to establish such entitlement in the employer’s internal regulations. The period of obstacles to work will not count towards the legal limit for agreements (i.e. a maximum of 300 hours for DPP or half of the agreed working time in the case of DPČ), as this relates to the actual performance of work. Thus, if the employee takes annual leave or there are obstacles to work on his/her side, for example, this will not count towards these annual limits. However, according to the explanatory memorandum to the amendment, it should be noted that these compensatory periods will be counted in for the purposes of annual leave calculation according to the same rules as with standard employment contracts.

1.5. Provide reasons for employment termination in writing (upon the employee´s request)

The employee will be able to request, within 1 month of receiving a termination notice, written specification of the reasons for employment termination, specifically if the employee believes to have received the notice as a result of asserting his/her rights, e.g.:

• the right to schedule working time,
• the right to information to the extent provided for in the new section 77a or 77b of the Labour Code,
• the right to professional development,
• requesting employment in an employment relationship (see point f. below),
• requesting a modification of working conditions,
• requesting or taking maternity, paternity or parental leave; or
• caring for or nursing another person.

The employer will be obliged to provide such written justification of the notice without undue delay.

1.6. Decide on the request for employment in an employment relationship

Employees will now be able to make a written request for employment under an employment contract instead of DPP/DPČ, if their relationship with the employer under such agreements outside of the employment relationship has lasted for a cumulative period of at least 180 days in a period of 12 consecutive months. However, the amendment does not establish an obligation to comply with such a request and only provides for the obligation of the employer to respond in writing to such a request within 30 days.

1.7. Specify the type of work in DPP

The Labour Code newly stipulates that the agreed work must be specified in DPP, as is already the case for DPČ.

1.8. Consider salary compensation as income for the purposes of salary deductions

Salary compensation from the agreement (as well as the advance on such compensation) is explicitly included among other income that may be subject to salary deductions under Section 147 of the Labour Code.

2. Expansion of employer´s information obligations

More significant changes are to be made to the employer’s information obligation under Section 37 of the Labour Code, both at the commencement of the employment relationship (or DPP/DPČ) and at the time of posting. These changes consist both in shortening the time limit for compliance with this obligation and in expanding the scope of information that must be provided to employees, which is also extended to cases where the employee is posted abroad by the employer.

2.1. Time limit for information obligations

The time limit for fulfilling this obligation is to be reduced from the current 30 days to 7 days from the beginning of the employment relationship. A significant part of the information obligation may be fulfilled by reference to information contained in internal regulations, so attention should be paid to their wording. The employer is obliged to inform the employee of any changes to the information without undue delay, at the latest on the day on which the change takes effect.

2.2. Scope of information obligation at the start of an employment relationship

The employer will thus have to inform the employee in writing of the following (i.e. beyond the current scope of the information obligation):

• the duration and conditions of the probationary period,
• the procedure to be followed when terminating the employment relationship, including information on notice periods,
• professional development, if ensured by the employer,
• certain aspects of working time (e.g. the extent of overtime, the extent of minimum rest periods per day and per week, the provision of meal and rest breaks, the compensatory period for uneven working time, etc.),
• the social security office to which the employer pays the employee’s social security contributions.

The information obligation will have to be fulfilled regardless of the duration of the employment relationship, i.e. also for employment relationships shorter than 1 month. At the same time, the Ministry promised to develop a template information form pursuant to Section 37 of the Labour Code meeting the new statutory conditions. However, according to the information available to us, the Ministry has not yet prepared such a template.

As far as existing employees are concerned, if the information obligation was fulfilled before the amendment to the Labour Code came into effect, the employer is obliged to provide information according to the extended list of information only upon the employee’s written request within 7 days from the date of receipt of such a request.

2.3. Scope of information obligation on posting

Additional information beyond Section 37 must be provided in advance to employees posted abroad for a period exceeding 4 weeks, with a special category of data requested for employees posted in the context of the transnational provision of services in the EU. This includes data on:

• Country in which to work is to be performed,
• Expected duration of posting,
• Currency in which the salary will be paid,
• Other monetary or material benefits, if any, to be provided,
• Whether and under what conditions is the employee´s return assured,
• When posting in the framework of the provision of services in the EU:

• Remuneration to which the worker is entitled pursuant to the host Member State legislation,
• Travel allowances and other payments in connection with the posting,
• Link to the official national web page set up by the host Member State.

2.4. Information obligation for DPP and DPČ

The information obligation also applies to agreements on work performed outside the employment relationship in the newly inserted § 77a and § 77b of the Labour Code, which essentially reiterate the above provisions on information on the employment relationship and posting.

2.5. Conditions for electronic form

If the information is provided in electronic form, the information must be accessible to the employee in such a way that the employee can save and print it; the employer must keep proof of the provision of the information to the employee.

3. Remote work

Changes also await us in the regulation of remote work, although compared to the originally published and widely media-hyped text of the amendment, the changes are ultimately of a rather minor nature, with the exception of the lump sum amount of reimbursement of expenses, which will hopefully bring clarity to the issue of reimbursement of expenses and its taxation.

3.1. Ordered vs. agreed remote work

The amendment distinguishes between remote work unilaterally ordered by the employer and remote work agreed between the parties.

It will now be possible, on the basis of the experience of the Covid era, to order remote work unilaterally. However, the possibilities for such order are very limited. It will only be possible to order remote work on the basis of a decree issued by a public authority and for a strictly necessary period of time if the nature of the work allows it. At the same time, the employee will have to indicate the location of the remote work site suitable for such work, or to state that no such site is available.

In other cases, remote work will only be possible by written agreement with the employee. The agreement may be separate but may also be a part of an employment contract or DPP and DPČ. The amendment no longer provides for any mandatory requisites of such an agreement and therefore leaves its content to the will of the parties. However, this also means that remote work can no longer be regulated exclusively as a benefit in the employer’s internal regulations but must always be subject of an agreement between the parties. In this context, the transitional provisions stipulate that if a written agreement on the conditions of remote work has not been concluded before the amendment entered into effect, the employer shall conclude such a written agreement no later than 1 month after the amendment enters into effect, i.e. by the end of October 2023.

3.2. Notice of termination

The concluded agreement may be terminated by both parties in writing with 15-day notice period, which may be shortened or extended at will by agreement of the parties but must be of equal length for both parties. The period of notice shall commence on the date of delivery. The notice does not have to be justified in any way.

The termination of the agreement shall not affect the duration of the employee’s employment.

The possibility to terminate the agreement may be contractually excluded.

3.3. Reimbursement of expenses in connection with remote work

A pressing topic is the reimbursement of costs related to the performance of remote work.

The amendment presumes that costs will primarily be reimbursed in the amount actually incurred by the employee. However, it is possible to agree with the employee, or stipulate in an internal regulation, that these costs will be fully reimbursed by a lump sum. The amount of the lump sum compensation is no longer stipulated by the Labour Code and the regulation is left to a decree of the Ministry of Labour and Social Affairs (proposed amount of CZK 4,60 per hour is expected based on the latest Ministry decree proposal, subject to regular indexation). The lump sum reimbursement is payable by the end of the following calendar month. In the private sphere it will be possible to provide a higher lump sum compensation, but according to the explanatory memorandum it should constitute taxable and insurable income of the employee. The lump sum compensation is granted for each hour of working remotely (shorter periods are added together for the purposes of compensation) and is rounded up to the nearest cent decimal.

Rather surprisingly, the Labour Code will now provide for the option to agree that the employee is not entitled to any reimbursement of expenses in connection with remote work. However, this requires an explicit (written) agreement (e.g. it cannot be set out in an internal regulation), which is something employers must bear in mind when drafting remote work agreements.

Persons working on the basis of DPP and DPČ agreements should only be entitled to reimbursement if this has been expressly agreed with them.

3.4. Employee’s request for remote work

The originally planned and widely criticized entitlement of some employees to remote work has been completely abolished and only the possibility to request remote work has been enacted.

The employer does not have to approve such request (or demonstrate serious operational reasons or other circumstances of non-approval) but must give reasons in writing for refusing such a request.

The same group of employees can request remote work as can request a reduction in working time under the current legislation. The only difference is that the child age limit in case of remote work is set at 9 years, whereas for shorter working hours it is 15 years. The employer should word the refusal carefully to avoid discrimination, unequal treatment or other unlawful practices.

See the section on Carers’ rights: set out under 8 below for more information.

4. Electronic document signing

For the first time, the Labour Code contains an explicit legal regulation according to which it is possible to conclude (selected) employment documents in electronic form. This applies to the employment contract, the agreements on work performed outside the employment relationship as well as the agreements on their amendments or termination thereof. This is a change that practice has long called for.

For these purposes, it will be necessary to obtain from the employee his or her private electronic address (i.e. usually a private email address, possibly the employee’s private cloud storage address or the employee’s electronic address within a communications application) in writing.

Generally, the employee will be given the opportunity to withdraw from documents so executed within 7 days. However, this will not apply to termination agreements (i.e. termination of employment or DPP and DPČ). Furthermore, withdrawal will not be possible in those cases where the employee has already started acting according to the concluded document (e.g. the employee has started performing work according to an electronically concluded employment contract). Withdrawal will cancel the contract thus concluded from the outset, i.e. it will be treated as if it had never occurred.

5. Document delivery

Following the introduction of the possibility of electronic conclusion of certain employment documents, the range of documents that must be delivered to employee´s own hands has been logically narrowed down and other conditions of delivery have been adjusted.

5.1. Scope of documents

Only unilateral documents, i.e. in particular termination of employment during the probationary period, notice of termination, immediate termination of employment, warning letter and salary assessment, are to be delivered into one´s own hands.

5.2. Delivery methods

The employer will primarily deliver:

• in person (at the workplace or wherever the employee can be found) or
• electronically (e.g. by data box or electronic mail).

Delivery by post shall be secondary, if delivery cannot be made at the workplace.

5.3. Changes in electronic delivery

In the delivery methods area, electronic delivery will be significantly simplified.

Electronic delivery will require the following:

• The employee agrees in writing to such a form in a separate document (not in the employment contract),
• The employee provided his or her private electronic address to the employer for such purposes, i.e. usually a private email address, possibly the address of the employee’s private cloud storage or the employee’s electronic address within a communication application,
• The employer has complied with the obligation to provide information on the terms of this form of delivery,
• the employer has affixed a recognised electronic signature to the document so delivered.

However, the employee will no longer have to confirm receipt of the electronic message using his/her recognised electronic signature, which made this method of delivery effectively unusable in reality. The written acknowledgement can therefore take any form, provided that if the employee does not acknowledge receipt within 15 days, the document is deemed to have been delivered on the last day of that period.

Delivery to the employee’s and employer’s data box is also simplified:

• The consent of the other party will no longer be required for delivery to the data box, the condition being that the other party has not made the data box inaccessible for delivery of documents from data boxes of other natural or legal persons.
• Message delivered to the employer’s data box will no longer have to be signed by the employee with a recognised electronic signature.

6. Continuous daily rest

The amendment refines the existing legislation by replacing the existing term “rest between shifts” with the term “daily rest“.

The Explanatory Memorandum adds that the decisive criterion for granting this continuous rest is a cycle of 24 consecutive hours and not the total time between the end of one shift and the start of the next shift. This intends, among other things, to help prevent possible circumvention of this regulation through overtime work.

The 24-hour daily rest cycle must include both the scheduled shift and any overtime work, on-call work and a continuous daily rest of at least 11 hours, or a reduced rest of at least 8 hours.

The wording is also clarified so that the employer is obliged to actually provide this daily rest and not just schedule it. A corresponding change in wording is also applied to the regulation of continuous weekly rest. The obligation to provide both longer daily rest (24 hours) and weekly rest (48 hours) to juvenile workers remains.

7. Parental leave

Parental leave is one of the important personal obstacles to work on the part of the employee.

In addition to the existing general regulation that the employee must notify the employer of an obstacle to work known to him in advance, the amendment provides that:

• request for parental leave shall be made at least 30 days prior to the commencement of parental leave, unless serious reasons on the side of the employee prevent this;
• the application should always specify the duration of the parental leave (i.e. the timing of its beginning and end – e.g. until the child reaches 2 years of age).

For reasons of legal certainty, a written form of the request is necessary. The employee’s right to apply for parental leave repeatedly, or to extend or terminate it and return to it again, remains.

8. Rights of carers

The provisions of Section 241 et seq. of the Labour Code regulating the rights of those caring for others have been amended to a relatively significant extent:

• To request shorter working hours,
• To request other adjustments to working hours (e.g. its start and end),
• To request remote work,
• To request reinstatement of the original working conditions.

The request should now be in writing and the employer’s reasons for not granting the request should also be in writing.

The Explanatory Memorandum further clarifies the intended application practice by stating that the request should be seen as the initiation of a dialogue on the change of the employment contract. Where the employer is willing to approve the request (agreeing in principle to shorter working hours or remote work), the employer will enter into negotiations with the employee and subsequently conclude an amendment to the employment contract, agreeing on all relevant matters. This should resolve previous disputes as to whether this constitutes an agreement on changed conditions or a unilateral approval (decision) by the employer, which the employer is then also entitled to change unilaterally. For the sake of completeness, it should be added that the parties are not restricted in their ability to agree on such changes only for a fixed time period (e.g. 6 months, 1 year, etc.).

From our point of view, the new regulation of the possible modification of working time and other conditions is rather unclear. However, in brief, the following applies:

Request for reinstatement or partial reinstatement of the original scope of working hours:

• an employee whose request for shorter working time was granted may make a new written request to reinstate the original scope of working hours;
• this is a non-claimable right, i.e. the employer is not obliged to approve the request or to base its refusal on serious operational reasons;
• the employer is only obliged to give reasons in writing for the denial of the request.

Request for further reduction of working time:

• The situation where an employee whose weekly working hours were reduced on the basis of his request subsequently requests even shorter working hours should be distinguished from the case mentioned above under point above;
• Such a reduction is a claimable right, i.e. the employer must approve such request unless serious operational reasons prevent it.

Request for other appropriate adjustment of working time:

• requests for other appropriate adjustments to working time (e.g. different start or end times, provision of a lunch break within a certain time period and scope, etc.) are subject to a different regime;
• any such adjustment (including a request to restore the original schedule) is a new request under paragraph 2 and must be approved unless serious operational reasons on the part of the employer prevent it.

In the context of shorter working hours, the Labour Code now provides for an express obligation to agree on shorter working hours in writing. In addition, for persons caring for a child under the age of one, the law also prohibits overtime order by the employer.

9. Additional agreed overtime work in the healthcare sector

Despite considerable criticism from health professionals, the amendment reintroduces the possibility of additional agreed work in the health sector beyond the scope of generally permissible overtime. Its maximum scope is set at an average of 8 hours, or (in the case of ambulance service employees) 12 hours per week. This overtime work must be agreed in writing and comply with the statutory requirements. Employees shall not be pressured to conclude the agreement. The employer must keep a list of the employees with whom the agreement has been concluded and must also inform the competent labour inspection body of the application of the additional agreed overtime work.

The institute is introduced for a fixed period, from 1 October 2023 to 31 December 2028.

In connection with the amendment to the Labour Code, the employer should take the following factual/practical steps:

1. Revise the basic labour law documents, in particular:

• Employment contracts:

• Whether the information obligation will be fulfilled through the employment contract or in another form;
• Whether to include consent to electronic execution of documents in the employment contract (including the employee’s private electronic address). Applies to documents not requiring delivery to employee´s own hands;

• Written information to the employee (or internal regulations containing such information)
• Agreements on work outside the employment relationship (DPP/DPČ)

• whether the time limit for familiarising the employee with the working time schedule will be adjusted,
• whether salary compensation will be arranged in the event of obstacles to work,
• whether compensation for working remotely will be agreed,
• Remote work agreements:

• whether the employee will be compensated on a lump sum basis or whether the parties will exclude compensation;
• whether the employer wishes to adjust the length of the notice period of the agreement or to exclude the possibility of notice;
• Otherwise, we recommend that, the supplementary internal directives contain the provisions we have recommended so far (regulating the issue of scheduling and recording of working time, the issue of the employee’s availability, OSH issues and accident reporting, etc.).

2. Calculation of the estimated cost of the staff working under DPP/DPČ:

• especially with regard to premiums and annual leave;
• related steps, if any, e.g. adjusting working hours to exclude salary premiums, terminating agreements and replacing with other forms of cooperation.

3. Preparation of templates for newly governed employer statements:

• To a request of employee working under DPP/DPČ requesting employment in a standard employment relationship based on an employment contract;
• To a request for justification of termination of DPP/DPČ (it is always advisable to adapt the statement to the individual case);
• To employee´s remote work request;
• To a request of other appropriate adjustments of working hours;
• To a request for reinstatement of original working time conditions.

4. Consent to electronic delivery of documents:

• If the employer is interested in this form of delivery, a separate written consent must be obtained from the employee, which must not be part of the employment contract;
• the consent must include the employee’s private electronic address to which the employer is to deliver the documents;
• it is recommended to include instructions on the conditions and consequences of electronic delivery;
• may include a notice of the employer’s electronic address for electronic delivery of documents.

An e-shop can be operated by either natural or legal people, Czech or foreign. Czech entities and foreign branches need to obtain a trade license from the Czech Trade License Office covering the intended scope of activity carried out through the e-shop, and companies have to be properly established and registered in the Commercial Registry.

To secure proper fulfilment of all statutory obligations, the operator of the e-shop should be aware of which legal system governs relationships with its customers (e.g. rights and obligations of the parties to the contract, claims of the customer in case of defects or limitation periods).

In case the e-shop is operated by a Czech-based entity which offers goods or services to Czech customers, Czech law would probably be the first choice. If the headquarters of the operator of the e-shop offering goods and services in the Czech Republic resides abroad, the answer to this question may not be as clear.

Law governing the contract can be established on the basis of an EU regulation No. 593/2008 which determines the law decisive for consumer contracts. First, differences are made between contracts entered into by two entrepreneurs within their business activity and consumer contracts, i.e. contracts between an entrepreneur and a consumer. A consumer is a natural person concluding a contract outside his trade, business or profession.

As a general rule, consumer contracts are governed by the law of the country of residence of the consumer. The EU law, however, allows parties to choose the governing legal system. Nevertheless, such a choice cannot deprive the consumer of protection provided by the legal system applicable under the general rule.

The EU law further contains some exceptions from the general rule, applicable for example to contracts on provision of services, if the place of performance lies outside the country of the consumer’s residence, insurance and transport contracts.

If a contract concluded through an e-shop is not a consumer contract, the choice of the governing law is possible without any limitations. In case of lack of such a choice, the EU regulation contains rules for determination of the applicable legal system.

So for e-shops, which intend to sell goods or services to Czech customers, the following conclusion can be made: the contract concluded with consumers through an e-shop will be governed by the Czech law. Non-consumer contracts will be governed by the law of the seller’s/provider’s residence, if no other choice is made.

To be able to realize the customer supplies, the e-shop will first acquire the relevant goods. The decision on the supplier of the goods to be sold by the e-shop will most likely be business-driven. Nevertheless, the VAT liabilities relevant to the purchase transaction must be assessed in line with the VAT legislation to avoid any negative consequences.

The diversity of purchase (of goods) transactions is almost unlimited. Below are comments on the most common ones.

Acquisition of goods in the Czech Republic

Provided that the e-shop seated in the Czech Republic will acquire goods locally (i.e. from a taxable person registered for VAT in the Czech Republic), the e-shop as the purchasing party will be entitled to claim input VAT through its VAT return.

The relevant VAT may be claimed based on a tax document containing all the prerequisites defined by the VAT legislation.

However, for certain commodities the Czech VAT legislation defines a VAT treatment that varies from the one described above. If for one transaction the purchase price of such commodities without VAT exceeds CZK 100,000 (approx. EUR 3,920) and if the goods are acquired by a Czech VAT registered payer (i.e. Czech VAT registered e-shop), then so-called local reverse charge mechanism applies. Under the local reverse charge mechanism, the supplier transfers the VAT liability to the customer (i.e. Czech VAT registered e-shop). This means that the supplier applies no VAT on the delivery of the goods to the customer. The customer (i.e. Czech VAT registered e-shop) is consequently obliged to declare the output VAT relevant to the acquisition of goods in its VAT return. Simultaneously, the input VAT relevant to the purchase of the goods may under standard conditions be claimed through the VAT return.

Some of the concerned commodities are as follows:

• mobile phones
• portable automatic data processing devices (such as laptops, tablets etc.)
• video game consoles

Acquisition of goods from the EU

When acquiring goods from other EU member states, reverse charge mechanism applies to the purchasing party – VAT registered e-shop in the Czech Republic.

Under the reverse charge mechanism, the supplier of the goods treats the delivery of the goods to a customer seated in another EU country as exempt from VAT. The purchasing party (i.e. the Czech VAT registered e-shop) is subsequently obliged to declare the output VAT relevant to the acquisition of goods from other EU member state through its Czech VAT return. Simultaneously the input VAT relevant to the purchase of the goods may under standard conditions be claimed through the Czech VAT return.

Acquisition of goods from 3rd countries – import of goods

In the case of the import of goods to the Czech Republic, the tax administration is divided between the tax and customs authorities. If the importer of the goods is Czech registered VAT payer, the tax authority is the relevant tax administrator. The assessment and collection of VAT will be in the hands of the customs authority if the import to the Czech Republic will be realized by a person not VAT registered in the Czech Republic.

The import of goods to the Czech Republic by Czech registered VAT payer is reported in its VAT return through the reverse charge mechanism. The purchasing party declares the output VAT arising from the imported goods through its Czech VAT return. Simultaneously the input VAT relevant to the purchase of the goods may under standard conditions be claimed through the Czech VAT return.

The sale of goods may create various VAT situations to consider. When concluding on the VAT treatment to be applied, many indicators will need to be evaluated, e.g. where are the goods located at the moment of sale, whether the e-shop is registered for VAT in the Czech Republic, are the goods sold to a Czech customer or to a foreign one and many others.

The text below comments on the VAT treatment of some of the situations that may arise on the sale of goods.

Czech seated and VAT registered e-shop sells goods to Czech customer (non-taxable person); the goods are located on the territory of the Czech Republic at the time of sale:

Under this scenario the e-shop will be liable to apply output VAT on the sale of the goods.

The Czech seated and VAT registered e-shop sells goods to an EU customer (non-taxable person); the goods are located on the territory of the Czech Republic at the time of sale:

Delivery of goods to the final customer (non-taxable person) to other EU member state where the goods are transported from the Czech Republic by the supplier or by third person engaged for this purpose (e.g. courier service, post office) by the seller falls under distant sale regime (provided that the sold goods are not used goods, goods that are delivered with installation and assembly or new means of transport).

For the determination of the correct VAT treatment in this situation, the overall value of the relevant transactions to the EU final customers carried oud by the e-shop is decisive. As a relevant transaction are considered in particular distanced sale of goods and provision of telecommunication services, radio and television broadcasting services and electronically provided services to a non-taxable person.

The Czech VAT will be applied and reported in the Czech VAT return of the Czech e-shop on the sale of goods if the place of taxable supply will be in the Czech Republic. The place of the taxable supply will be in the Czech Republic provided that the following conditions will be met:

• the sold goods are not subject to excise tax (e.g. tobacco products, alcohol beverages)
• the overall value of relevant transactions (without VAT) carried out by the e-shop to the EU final customers does not in both the given and the preceding calendar year exceed the amount EUR 10,000

If the above conditions will not be fulfilled, the e-shop will become liable to register for VAT in the EU member state of consumption and apply the relevant VAT rate as defined by the VAT legislation of the given EU member state on the sale of goods to the customer. Subsequently, the e-shop will be liable to comply with VAT reporting and payment obligations as defined by the VAT legislation of the other EU member state.

Starting from 1st July 2021, the e-shop may register for One-Stop Shop (OSS) scheme which enables online sellers, including online marketplaces/platforms to register in one EU Member State. This is valid for the declaration and payment of VAT on all distance sales of goods and cross-border supplies of services to customers within the EU. Therefore, the e-shop does not have to VAT register in each EU member state of delivery of goods or provision of services and might tax the goods by relevant VAT rate in a single OSS declaration.

Even if the e-shop will not fulfil the above conditions obligating it to VAT registration in the other EU member state, the e-shop will be entitled to VAT register voluntarily in the other EU member state. However, in this case the e-shop will be obliged to comply with VAT reporting and payment obligations defined by the other EU member state.

EU seated and VAT registered e-shop sells goods to a Czech final customer (non-taxable person):

This scenario mirrors the one described in the above example. Therefore, the place of taxable supply will be in the other EU member state provided that the conditions given by the Czech VAT legislation (and giving rise to obligatory Czech VAT registration) are not fulfilled. Under this scenario the sale of goods to Czech final customer (non-taxable person) will be subject to VAT of the other EU member state.

If, however, the value of the goods and electronically provided services sold to EU final customers (non-taxable persons) in the given and the preceding calendar year exceeds EUR 10,000, the EU e shop would become liable to VAT register in the Czech Republic. As a consequence, the EU e-shop will be liable to apply Czech VAT on the sales to Czech Republic final customers (non-taxable persons) and comply with its Czech VAT reporting and payment obligations.

In case of registration for OSS in its EU member state, the Czech VAT is applicable, however, the VAT registration in the Czech Republic is not required. The Czech VAT will be reported in the home member stated in OSS scheme.

The Czech seated and VAT registered e-shop sells goods to a third country customer (non-taxable person); the goods are located on the territory of the Czech Republic at the time of sale:

Under this scenario the sold goods exit from the territory of the EU and are released to export customs regime. Should this be the case, the sale of goods to the final customer (non-taxable person) would be exempt from VAT in the Czech Republic. Any duty and VAT could be assessed to the customer based on the legislation of the country of destination.

Sale of goods by the Czech seated and VAT registered e-shop to a Czech final customer (non-taxable person); the goods are dispatched from the warehouse located in other EU member state:

This situation would be very likely connected with the VAT registration of the Czech seated e-shop in other EU member state. The main reason behind this VAT registration is the entitlement to apply for input VAT of the other EU member state in case of local purchases or import of goods from third countries.

At In this case, the place of supply is always in the country where the goods are located after dispatch or transport, regardless of the total value of the goods (and selected services) sold to end customers in the EU. For this reason, the supply will be subject to taxation in the country of the end customer and the seller (online shop) will be obliged to register for VAT in that country. If the online store is registered in the one-stop-shop regime, it does not have to register for VAT in the end customer’s country of establishment.

It is not possible to conclude that employers would have to stop sending employees on business travels altogether. However, with respect to the principles mentioned above, an employer should not send employees on business travels abroad to the areas where there is an increased risk of coronavirus infection. At the very least, it is certainly possible to start with the areas that are identified as risky by state authorities (i.e. currently China, South Korea, Iran and northern Italy).

If an employer sends their employees to a risky area in conflict with the above-mentioned principles, the given employee would be entitled to refuse to take the business travel which they reasonably consider to imminently and seriously endanger their life or health. Subsequently, it would not be possible to consider such a refusal as a breach of duty and the employer would not be able to infer unfavourable consequences for the employee, for example in the form of reproach, wage reduction or even efforts to terminate their employment.

Whether the employee refused to undergo a business travel rightfully or not would be assessed according to the particular circumstances of the case. It cannot be excluded that it would be possible to rightfully refuse a trip even to areas other than the ones directly marked as risky by state authorities (e.g. if the employee would be forced to stay in a big international airport during their trip). It would be necessary to assess such situations according to their particular circumstances. Such a significant circumstance could even be in regard to the employees themselves – for instance, consider whether the trip involves an employee under 40 years of age without any health problems, or whether this is the case of an employee over 60 years of age suffering, for example, from asthma.

However, it is not possible to conclude that an employee would be entitled to the complete refusal of all business travels abroad during the coronavirus pandemic.

If the employee and their employer disagree on whether an area is safe or not, we recommend employers to contact the relevant state authority (e.g. regional hygiene station or the Ministry of Health) and to request their written (an e-mail would generally be sufficient) statement. Although such a statement is not legally binding, it could be used as a means of reasoning, if there will be any subsequent litigation.

Update as of 16 March 2020: Since the borders have been closed, sending employees for business travels is virtually impossible. The only exception is employees working in international carriage of goods (in particular professional truck drivers) and cross-border employees working in border areas; their international travel however usually does not qualify as a business travel.

It is necessary to distinguish between several different cases here.

a) The employee shows signs of illness (fever, respiration problems)

If an employee becomes infected, or if they show some signs of the infection, the employee is obliged to contact their attending physician or the regional hygiene station by phone and they shall decide on the best course of action. This obligation arises from labour regulations and public health protection regulations. In this case, the employee will likely be classified as incapable of work (currently in the form of the so-called “eNeschopenka”) with all connected consequences. I.e. they will receive wage compensation from the employer for the first 14 days, and if the incapacity to work will be longer, they will receive sickness insurance benefits. This is regardless of whether it is the mentioned virus or another illness.

b) The employee does not show signs of illness, but they have arrived from an area at risk

If the employee does not show signs of illness, but they have arrived from an area at risk, they should, in the interest of other persons including co-workers, inform their employer and also their attending physician or the regional hygiene station by phone. It is possible that a quarantine will be issued on the employee as a cautionary measure with respect to their specific circumstances (pursuant to Act No. 258/2000 Coll., on public health protection). The quarantine is never issued by the employer, such a decision on a quarantine order is issued by the general attending physician or the regional hygiene station. At the moment, the quarantine is issued by the general attending physician or paediatrician upon initiative of a regional hygiene station, or their own decision. According to the degree of risk, the quarantine may be issued as institutional or home.

Employees are, naturally, not obliged to inform their employer where they spend their vacation, weekends or other leisure time. In the current situation, an employer should ask their employees (e.g. by issuing an internal guideline) to inform them if they will spend their free time in areas at risk or areas infected by the coronavirus and require them to undergo a medical examination in such cases. Employees should behave responsibly as well and consider whether it is necessary for them to travel to such areas. They should always inform their employer, even if they are not directly requested. Based on the government´s decision, people who have returned from Italy are to be quarantined for 14 days. The country has also introduced random checks at selected border crossings.

From the perspective of labour law, the quarantine behaves similarly to a temporary incapacity to work, i.e. the employee is entitled to the compensation of wage, as if during an illness through its duration. This unfortunately means that the employer bears all of the costs during the ordinary 2-week quarantine. On the other hand, employees must follow a detailed regime during the quarantine, as is with any illness, and its compliance may be checked.

If an employee agrees with their employer that they will work during their quarantine (e.g. from home), they will be entitled to a proper wage or salary for the performed work, not to a compensation or (subsequently) sickness insurance benefits.

c) The employee does not show signs of illness, but they have arrived from areas where the coronavirus has since appeared

When the employee returns from an area that has not (yet) been identified as risky by state authorities, but the coronavirus has since appeared there, then it is at the discretion of the employer. However, it is important to be cautious even in this instance. For this case, the parties may agree that the employee will not attend work for the necessary period of 14 days, but they will work from somewhere else, usually within a so-called home office. The provision of paid leave is also possible in order to protect other employees and other persons.

In this way, the employer avoids concerns from the employee’s colleagues about the transmission of the infection (these may have a significant impact on work morale and performance) and posing the justified risk of spreading the infection to a wider work team, or even to customers and other persons.

Within the home office agreement, or the agreement for paid leave, the parties may agree on further terms and conditions, e.g. place of employee’s presence during that period, content of their activity (that may be even different from employee’s regular activity, if agreed) and the method of control or keeping a record of their work.

d) Quarantine abroad (e.g. the hotel in Tenerife)

How would you assess the situation when employees are quarantined abroad when taking their statutory vacation (as it happened, for example, to the hotel guests in Tenerife), and the employee will not be able to return to work after the vacation?

If any employee is stuck in the forced quarantine in any state of the European Union or other country with which the Czech Republic concluded a security agreement, then this situation is the same as in the case of a quarantine in the Czech Republic, because the unified European regulation shall be applied. The employee is entitled to wage compensation, if they send a confirmation about the issuing of this quarantine to their employer. However, the part of the quarantine that falls into the originally planned vacation period is still deemed as vacation time, since the quarantine (unlike illness) is not a reason to interrupt vacation. Therefore, the quarantine behaves as an incapacity to work after the end of the planned vacation.

There may be a situation when the quarantine is issued in a foreign state outside the EU with which the Czech Republic does not have a security agreement. If the employee duly informs the employer in compliance with all internal practices, it will not be counted as an unexcused absence. The employer may not terminate the employee’s employment or otherwise sanction the employee as a result of such situation. From the perspective of the labour laws, this situation would likely be assessed as another example of an obstacle to work on the side of the employee.

If the employee has the ability to work remotely, it is naturally possible to make an agreement for the employee to continue performing their duties while in foreign quarantine.

Even if an employee is not incapable of work due to the infection or they are not in quarantine due to a direct threat, then the parties may intend, especially to protect the health and safety of other employees and other persons, to keep the employee away from the workplace and let him stay at home. In this respect, the Labour Code offers two possible solutions:

a) Home office

If the nature of employee’s work allows it, i.e. the type of work mentioned in the employment contract or other type of work (temporarily) agreed by the parties can be performed remotely, e.g. from home, the parties may agree that the work will be temporarily performed by the employee via home office (i.e. usually from home or other place agreed by the two parties).

Of course, in that case, the employee is entitled to a full, i.e. unabridged wage for the performed work. Also, it is suitable to agree with the employee in advance the terms and conditions of such remote work (e.g. the issue of occupational health and safety, the issue of scheduling, records and control of working hours, the issue of compensation and related costs – e.g. for internet connection etc.).

In general, it is necessary to agree on the home office with the employee, i.e. in principle, it cannot be ordered, especially with respect to the fact that an employee is obliged to perform work only at the agreed place of work.

We believe that an employee should, in the context of their work duties, protect the employer’s property interests and also the health of themselves and others, and so they should agree to work via home office under these extraordinary conditions, that are not caused by the employer and are acknowledged by the state, if it is possible with respect to the nature of the employee’s work and if the employer compensates possible increased costs connected with it. We also believe the refusal of such work may have, in theory, elements of the abuse of the law. However, it is not possible to guarantee that the employer would be successful with such arguments with regard to the current case law of both supervisory authorities and courts.

Nevertheless, home office is generally more beneficial economically for employees, as opposed to a partial unemployment or even a full termination of employment, which are steps the employer might be forced to take if they did not agree on home office with the employee.

b) Obstacle to work on the side of the employer

If it is not possible for an employee to perform work from home (machinery operators, receptionists, shop assistants, medical staff, teachers etc.), but the employer believes that the employee should not come to the workplace during the incubation period to ensure the health of other employees, customers (patients, pupils) or contractual partners, then the employer may order the employee to not come to work and not assign any work to them for a certain period.

In such case, it is considered as an obstacle to work on the side of the employer and the employee is entitled to the full wage compensation.

c) Taking vacation

Nothing prevents the employer from agreeing with the employee (not only the one at risk, but with any employee afraid of someone at risk) that the employee will take vacation for the necessary period.

We consider unilateral ordering of vacation to be problematic. In particular, it is necessary to mention that an employer must order vacation at least 2 weeks prior to it being taken (Section 217 par. 1 of the Labour Code). It is further necessary to take into account that an employer shall decide on the terms of vacation according to their operational needs, but they are also obliged to take into account an employee’s justified interests. And also the fact that vacation is intended mainly for the employee’s leisure. Moreover, due to the current quarantine measures, employees cannot freely travel within the Czech Republic, let alone abroad. The purpose and goal of a vacation therefore cannot be achieved. In no case should employers order vacation time to be used (individually or to all employees) in order to overcome their own operational difficulties. Granting vacation at an employee’s request is of course possible.

What about previously approved vacation which overlaps with obstacles to work on the part of the employer? If employees still want to take the vacation, it is certainly possible. The presence of obstacles to work on the part of the employer is not a reason to interrupt vacation listed in Section 217 of the Labour Code. However, if an employee claims that due to circumstances beyond their control, they cannot spend the vacation as intended and that other employees are also receiving compensation for salary without “using” their vacation, it would be advisable to cancel the planned vacation and provide the employee with the same conditions as other employees for the sake of the principle of equal treatment of all employees and statutory protection of an employees as the weaker party (Section 1a of the Labour Code).

Meal vouchers (a form of meal provided by the employer through a third party) are employee benefits voluntarily provided by the employer and at their own discretion. They may therefore also be provided to employees working from home. It is however necessary to ensure that employees working in comparable conditions have equal rights.

From the employee’s perspective, this non-monetary benefit is treated as income exempt from income tax and is not subject to social security and health insurance levies (regardless of the nominal value of the meal voucher or the amount of the employee’s contribution to the price of the meal voucher).

The costs of the meal voucher are only tax-deductible by the employer, if the employee is present at the workplace for a scheduled shift of at least 3 hours. Employer’s right to schedule such shifts is therefore essential. A shift is understood as a part of the weekly working hours (without overtime) which the employee is obliged to spend working according to a predetermined shift schedule. If it is possible to determine such a shift, meal vouchers will be considered tax-deductible expenses. If the employee works in a regime in which it is not possible to determine shifts, the employer will not be able to deduct the costs of meal vouchers from their tax base.

We therefore recommend issuing a written regulation or instruction, ordering employees to work from home and which will also set the working hours of employees working from home. The employer may order fixed working hours (e.g. from 8 am to 5 pm with a break between 12 am and 1 pm) or an period during which the employee is obliged to work (be available on telephone and email) and leave the determination of the rest of the working hours to the employees (for example, an obligation to be available between 10 am and 2 pm, while the remaining 4 hours will be determined by the employee according to their needs and possibilities).

The coronavirus epidemic may have direct negative impact on employer’s operational activity due to labour shortages, lack or limited supply of energy, fuel, necessary raw materials, materials, subcontractors’ work etc.

a) Idle time

Cases when an employee cannot do their work due to a temporary problem with the supply of raw materials or power (energy) or due to some other operational causes, are considered idle time (pursuant to Section 207 letter a) of the Labour Code). We believe that these other operational causes might, in principle, include even situations when an employer does not have enough employees for the proper performance of their activity due to any quarantine of a larger number of employees, or even, for example, due to the issuance of an official (hygienic) decision to close certain areas (parts of cities or cities) as a measure for preventing the further spread of the coronavirus, as a result of which the employee cannot leave their residence.

In such case, the employee is entitled to the compensation of wage or salary in the amount of at least 80 % of their average earnings. We would like to point out that this is the case for employees who are ready and capable of coming to workplace and performing their work (not employees in quarantine or those incapable of work).

The coronavirus epidemic cannot be considered a natural disaster (pursuant to Section 207 letter b) of the Labour Code), therefore it is not possible to conclude that an employee would be entitled to the compensation of wage in the decreased amount of 60 %.

If, due to certain safety and hygienic measures, a certain area was closed and the employer has been forced to shut down their registered office, it would not be an operational cause in our opinion. Rather. it would be considered an obstacle on the side of the employer; therefore the employees would be entitled to a compensation of wage in the amount of 100 % in this case (pursuant to Section 208 of the Labour Code).

b) Partial unemployment

Employers in the private sector may also use the institute of a so-called partial unemployment pursuant to Section 209 of the Labour Code. This is applicable on situations when the employer is unable to provide an employee with work within the scope of weekly working hours due to a temporary drop in sales of the employer’s products, or due to a drop in demand for services provided by the employer. So the assumption for its use is the fact that the employer experiences a drop in sales and this is why they do not have enough work for their employees. This does not cover the cases when the employer themselves is not able to fulfil their obligations (idle work can be considered – see the previous point).

In case of partial unemployment, employees are entitled to the compensation in the amount of at least 60 % of average earnings, but it is necessary to conclude an agreement with the trade union or issue an internal regulation to govern further terms and conditions (in places where no trade union operates).

c) Working hours accounts

Employers who implemented working hours accounts according to Sections 86 – 87 of the Labour Code in agreement with the trade union or in internal regulation may save wage expenses through this institution as well, because it allows them to pay a fixed wage in the amount of at least 80 % to employees. The rest is paid only if the work actually performed by the employee exceeds this limit.

Because we expect and hope that potential measures connected with the coronavirus will be only temporary, the new implementation of any working hours accounts by employers as a result of the pandemic does not seem to be a purposeful and practical solution.

d) Traffic interruption

The obstacle to work on the side of the employee would then be the case when there is any traffic interruption or delay of public transport due to the spreading of the epidemic or any anti-epidemiological measures pursuant to Government Regulation No. 590/2006 Coll.

In this case, the employer is obliged to excuse the employee’s absence, but the employee is entitled to unpaid leave for the necessary period.

In order to answer this question, it is necessary to know what kind of business the employer runs, how the business is operated and how it is affected by the current situation.

a) Idle time

The coronavirus epidemic cannot be considered a natural disaster, or a circumstance caused by unfavourable weather conditions (Section 207 b) of the Labour Code), unlike for example floods, during which employees would be entitled to salary compensation of 60%.

The current situation could have however caused a shortage in the supply of raw materials or energy for some employers (e.g. their supplier has cut supplies, it is not possible to deliver materials due to restrictions on free movement etc.). A question is whether this situation, when the state decided on the closing of certain businesses, could qualify as other operational causes (under Section 207 a) of the Labour Code). In our opinion, this definition has not been met as the government’s decision to ban certain activities cannot be considered an “operational cause” as the ceasing of business activities does not have a cause in the operations of the business itself. In case of shortage of materials or energy, employees would be entitled to salary compensation of 80% of their average earnings.

b) Partial unemployment

Partial unemployment occurs if the employer cannot assign work to employees to the extent of agreed weekly working hours because the demand for its goods or services has temporarily decreased. We interpret this provision in such a way that partial unemployment only occurs if the employer is ready and able to offer the goods and/or services, but the demand is absent. This could for example be the case for school canteens, which, when schools were closed for students, suffered a rapid decrease in the demand for their services – i.e. the school canteens were not themselves banned from continuing with their business but lost their clients as a result of the ban. The closing of shops and other establishments however cannot fall under this definition as such businesses cannot offer their goods or services even if there still is demand for them.

In case of partial unemployment, the employer must decide – after agreement with the appropriate trade union, or if there is no trade union, by an internal regulation – on the amount of salary compensation employees will receive, which however cannot be lower than 60% of their average earnings.

c) Other cases

If none of the above applies, employees must be provided with full compensation (Section 208 of the Labour Code). It seems unfair that only employers who face supply shortages or plummeting demand are allowed to pay partial compensation, while employers who were ordered by the government to temporarily close their businesses are not. This is most likely a result of the fact that the current situation is unique, and the legislator most likely did not consider all possible scenarios. The Labour Code is therefore not prepared to accommodate such a situation. Measures which should help the affected employers are under preparation and it is of course possible that the current situation will also be reflected in the upcoming amendment to the Labour Code.

It is also possible that the state will issue a binding interpretation of the relevant provisions of the Labour Code or an extraordinary legislative measure which will classify the current situation as one of the exceptions specified above.

However, the currently applicable opinion issued by the Ministry of Labour and Social Affairs states that: “If a workplace is closed or its operations limited due to the above resolution (note.: resolution on restrictions on certain businesses) and the employer is not able to provide work to its employees as a result, such a situation qualifies as „other obstacle on the part of the employer“ under Section 208 of the Labour Code, for the duration of which employees are entitled to salary compensation of 100% of their average earnings.“

As the situation is not clear, there is only one, albeit uncertain, solution. Employers affected by the governmental ban should issue an internal regulation (or make an agreement with the trade union, if applicable) governing partial unemployment under Section 209 LC, which would enable them to reduce the compensation paid to employees to 60 % of average earnings, and wait for future legislative developments. The internal regulation will inform employees of the possibility of reduced compensation in the future and enable the employer to act when the situation is appropriate. A final decision on the level of compensation paid to employees may only be adopted when the payroll for March 2020 is processed, i.e. at the beginning of April 2020. It is quite likely that the government will then have adopted the promised legislation and it will be clear to what level of compensation employees are entitled. This approach is definitely not perfect since employers need to plan their expenses immediately, however, it is presently the only solution which will allow employers to possibly reduce compensation in the future. Whether it will be possible or whether the government will choose another option to support employers cannot be predicted at present.

Another situation that might occur as a result of quarantine or other state measure is closure of schools or kindergartens of which the employee’s child attends. This has already happened due to MHCR´s decision dated 10 March 2020. The closure does not only apply to a certain area, but to all primary, secondary and higher education institutions (with some exceptions – e.g. art schools). As a result, students are not permitted into schools, but teachers and other staff are allowed to enter these educational facilities and have been doing so. Schools are considering other teaching options.

If a parent-employee is forced to stay at home with their child as a result of the above decision, it will constitute the other important obstacle to work on the side of the employee (Section 191 of the Labour Code). Therefore, it is not an unexcused absence. This obstacle is not connected with any compensation of wage by the employer. However, if caring for a child under 10 years of age, the employee may apply for benefits due to closure of educational facility (school) from the sickness insurance system (according to Section 39 par. 1 letter b) of Act No. 187/2006 Coll.). The application is issued (confirmed) by the facility or authority that decided to close the school facility. In the current situation, the applications are confirmed by the school in question. It is necessary to contact the respective educational facility regarding their specific procedure, as some currently issue electronic certificates only, with the hard-copy originals to be issued subsequently before applying for benefits. Under current legislation, this benefit is paid for 9 days (or 16 days in case of single parents). The government has promised that it will extend the period for as long as schools will remain closed.

On 18 March 2020, the government passed resolution no. 247 adopting an anti-crisis measure concerning facemasks, which states that: With effect from 19 March 2020 00:00 am, the movement of all persons at all places outside their residence is prohibited without wearing protection of the upper airways (nose and mouth), such as a respirator, mask, mouth cover, scarf, shawl or other protective equipment which prevents the spread of air-borne infection.

This means that the obligation to wear a facemask applies to everyone and the only place which is exempted from the obligation is the home. Masks may however be replaced by other means of preventing the spread of the infection, i.e. any protection of the nose and mouth by a scarf, shawl, piece of cloth etc.

Since an employee needs to leave home and travel to the workplace, it is expected that they will arrive at work with adequate protection. It is however possible that some employees will arrive at the workplace without adequate protection. This is their own liability and only they personally can be sanctioned for breach of the government-imposed obligation. However, from the moment they arrive at work, a certain part of this liability is assumed by the employer who is obliged to ensure a safe and healthy environment for all their employees and should not therefore allow any employees to enter the workplace or work without a face mask (or another form of protection).

It is not clear whether, if the employer decides to send an employee home because of this employee’s lack of protective equipment, that will qualify as an obstacle to work on the part of the employer or the employee. Since this is a general measure binding on everyone and the risks concerned are not specific to the employer or its business, we believe that the obligation to wear protection is with the employee and not the employer, and this situation should be qualified as an obstacle to work on the part of the employee.

 However, in order to prevent any  doubt and potential disputes in the future (as it cannot be guaranteed that the courts would not uphold the employee’s position, as the weaker party) employees should have some protective equipment available in case such a situation occurs (if masks are not available, then at least scarfs or similar).

It is always necessary to take purposeful measures with regard to an employer’s particular circumstances, i.e. with regard to the nature of their operation and the nature of the employees’ work.

Many employers have carried out temporary suspensions or significant restrictions on business travels abroad for their employees, or cancellations of mass events, which should involve large numbers of employees, customers or business partners. Conferences and personal meetings are replaced with phone or online conferences.

We recommend employers to define employees’ duties connected with trips to risky areas or areas affected by the infection in writing or as an internal regulation – in particular, the duty to inform the employer about such trip in time, i.e. before coming back to the workplace, and to agree on further suitable procedures with their employer (see point 2. above). This should also apply mutatis mutandis to cases where a family member or other person with whom the employee comes into daily contact is traveling to these areas.

Employers are also recommended to inform their employees about recommendations of the Ministry of Health (published on the site www.mzcr.cz), or the National Institute of Public Health (published on the site www.szu.cz) focused on the limitation of the spreading of the infection, especially preventive measures – increased hygiene, avoiding mass events etc. – and recommended steps in case of any suspicion of the infection.

If employees are in contact with persons at risk (e.g. within an international transport of goods or persons), employers should provide their employees also with other protective equipment (e.g. disinfectants, protective respirators with necessary filters etc.).

We further recommend employers to consider and plan how they will respond in the event of a dramatic worsening of the coronavirus epidemic in the Czech Republic, so they can fulfil their duty to protect the health of their employees while ensuring their further operational activity as much as possible. It cannot be ruled out that for a number of reasons described above, a large number of employees will not be able to come to the workplace to work.

All implemented measures should be always reasonable and appropriate. However, it is suitable to start planning them now and be prepared when the need arises. As an example, it is possible to conclude agreements on home office work with employees now in case the infection spreads further and results in forced quarantines and other restrictions.

Vacation days

In the Federation of Bosnia and Herzegovina, employees who established an employment relationship or have a discontinuance of employment longer than 15 workdays, are entitled to min. 20 and max. 30 vacation days, which are granted after 6 months of continuous work. Until the half year is fulfilled, the employee has the right to 1 day off for each month spent working.

Once entitled to the full possible amount of vacation days, employees must take at least one vacation at once with the minimum duration of 12 working days.

In the Republic of Srpska, employees who established an employment relationship or have a discontinuance of employment longer than 30 workdays are entitled to at least 20 vacation days, but extra vacation days can be granted by the employer. The employees are entitled to vacation after 6 months of continuous work. Until the half year is fulfilled, they have the right to 1 day off for each month spent working.

Once entitled to the full possible amount of vacation days, employees must take at least one vacation at once with the minimum duration of 12 working days.

Additional paid leave

Employees in the Federation of Bosnia and Herzegovina are given altogether 7 working days of additional leave per year, which can be drawn in case of a marriage of the given employee, birth of a child, sickness or death of a close family member or voluntary donation of blood. In the Republic of Srpska, the additional leave for the same reasons amounts to 5 working days.

In the calendar year there are 10 public holidays celebrated in the Federation of Bosnia and Herzegovina and 12 in the Republic of Srpska, however, none of them are included in the paid annual leave; neither are national holidays and weekly rest days.

The impact of employment termination and probation period on the vacation leave

In Bosnia and Hercegovina, in case an employee’s contract is terminated but their vacation leave was not fully drawn due to the employer, the employer has to pay compensation for the remaining vacation days. There are no further consequences in case the vacation leave is overdrawn by an employee, who’s contract has been terminated, since their employment ends with the termination date as written in their termination agreement.

As for the probation period, which can last up to maximum 6 months, employees have the right to 1 day off for each month worked, unless prior to the date of employment they worked for another employer for more than 6 months and were entitled to a full annual leave.

Child- and health-related absence

The compulsory maternity leave lasts for 42 days in the federation of Bosnia and Herzegovina, but mothers may take one full year off after a child is born. Upon agreement, after the 42-day compulsory maternity leave, the father may continue to use the leave (which is considered as the paternity leave) instead of the mother. The same is applicable to the Republic of Srpska, however, the compulsory leave for mothers lasts for 60 days. When an employee draws their maternity or paternity leave, their right to vacation days is dismissed. Upon the employee’s return from the leave, they regain the right to a paid vacation. Parental leave is granted only in case of an adoption of a child, or in case a child with serious developmental disability is born; however, there are no detailed regulations in this regard.

Each employee is entitled to health care and a paid doctor’s visit during their annual leave. This is applicable also to employed pregnant women. As for other employees, there is no limitation for the duration of sick leave, however, it depends on the legal basis of the leave or illness, and on the place of exact residence. A compensation of salary is granted when health-related leave is taken.

Vacation allowance and compensation

The vacation allowance and compensation are regulated individually in the Employment Rulebook by employers. In the Federation of Bosnia and Herzegovina, the allowance is calculated in the amount equalling max. the 50% of the average net salary paid in the preceding calendar quarter. This amount is non-taxable as specified by the Income Tax Law, but the rest above the 50% is subject to taxation. In the Republic of Srpska, the employee receives the vacation allowance in the amount of at least 100% of their average salary from the decisive period, which is subject to taxation.

Vacation days

According to the Croatian Labour Code, after 6 months of work each employee is entitled to at least 4 weeks of vacation leave in a year, which equals to 20 working days. During those 6 months, employees are granted only the proportional amount of overall vacation days.

Each year, one part of the vacation leave must be taken in one block, at least in amount of two weeks, i.e. 10 working days.

Additional paid leave

Additional leave can be drawn but must be either due to important personal needs such as wedding of the employee, childbirth or death of a close family member. The extra days off can amount to max. 7 working days each year.

In Croatia, there are 14 public holidays in one calendar year as of 2020, however, they are not included in the paid annual leave; neither are national holidays and weekly rest days.

The impact of employment termination and probation period on the vacation leave

When a contract is terminated or comes to an end without renewal, an employee receives a compensation for their remaining vacation days. In case an employee’s vacation leave is overdrawn, the employer cannot request a compensation from the employee even though they took more vacation days than entitled to.

Employees who are in a probation period have the right to a proportional amount of vacation days, i.e. to one-twelfth of vacation leave for each full month of work.

Child- and health-related absence

During maternity leave, employees exercise the right of compulsory maternity leave for a continuous period of 98 days, of which 28 days are taken before the expected birth and 70 days after the birth of the child. These employees are entitled to vacation days when returning from maternity leave. Parental leave may be drawn after the child reaches 6 months of age and may be used until age 8. As for paternity leave, mothers may pass on their remaining leave to fathers after their compulsory  leave.

As for the health-related absence, the employer pays for a sick leave up to 42 days. After that, the sick leave is drawn at the expense of the Croatian Institute for Health Insurance. According to the Labour Code, the minimum amount of the paid sickness benefit is 70% of the salary compensation base, but the employer may also pay a higher amount than obliged. Therefore, an employee is entitled to a salary compensation while on sick leave. As for a doctor’s visit, is treated as a sick leave. Pregnant female employees are entitled to at least 1 examination per month.

Vacation allowance and compensation

When the vacation leave is drawn, an allowance is paid to the employee, calculated from the average monthly salary of the preceding calendar quarter. Due to this calculation, the amount of wage compensation can be affected and increased e.g. by bonus payments and other monetary rewards in the decisive period. If the employee is provided a wage or part of a wage that pertains for a longer period than one calendar quarter (e.g. yearly bonuses) during the decisive period, its proportionate part is used for the calculation of average earnings.

Vacation days

In the Czech Republic, employees are granted 20 working days of vacation leave, or 4 weeks altogether, as specified in the Labour Code. Exceptions concern some professions, such as government sector workers, who are granted 5 weeks or teachers and academic staff with 8 weeks of vacation days.

Requirements for the vacation days to be granted are the following:

• Continuous employment under the same employer;
• Duration of work performance for at least 60 days in one calendar year;
• If an employment does not last for a whole year, the employee is entitled to a proportional part of the annual vacation leave – i.e. one twelfth of the leave for each calendar month of employment duration;
• In case an employee performed less than 60 days of work, they have the one twelfth of annual vacation leave for every 21 working days.

If the vacation days are not taken at once in one block, at least one leave must take 2 weeks long, unless agreed otherwise with the employer.

Additional paid leave

Additional leave is granted in the amount of 5 working days per year to workers who are performing particularly hard work or are exposed to risks of health (further specified in Section 215 of the Labour Code) and had a continuous employment under the same employer for at least one calendar year. In case the one year is not fulfilled, the entitlement of the additional leave is decreased to a proportional part, i.e. one twelfth of annual leave for every 21 days of work.

In the Czech Republic, there are 13 public holidays in one calendar year. They are not included in the paid annual leave, however, employees are entitled to salary compensation for salary loss due to such public holiday. National holidays and weekly rest days are not included in the paid annual leave either.

Additional paid leave can be drawn but must be either due to important personal needs such as wedding of the employee, childbirth or death of a close family member.

The impact of employment termination and probation period on the vacation leave

In general, when an employee does not draw all their vacation leave in the Czech Republic, the remaining days get transferred to the next year and must be scheduled till the 30th of June.

If an employee’s contract is terminated, but their vacation leave has not been fully drawn, the employee is entitled to a salary compensation for the remaining days of their leave. In some cases, when a new employment immediately follows the terminated one, the remaining leave may be transferred to the new employer upon the employee’s request, based on an agreement between all parties involved.

If an employee’s contract is terminated and their vacation leave has been overdrawn, the employee must return to the employer the salary compensation paid in excess.

During the probation period, the proportional vacation entitlement is applicable. The general basic rule is, however, that not the employee schedules the vacation leave but the employer, who must respect the employee´s legitimate interests and take into consideration their operational needs. Therefore, in principle, the employer may rule out the possibility of taking a vacation during the probationary period either generally or in specific cases, which is then subject to the principle of equal treatment. Regardless, taking vacation proportionately prolongs the probationary period in the amount of days drawn.

Child- and health-related absence

Maternity leave, which lasts 28 weeks in the Czech Republic, is considered as work performance for the purposes of leave entitlement, and thus the entitlement for vacation leave emerges during the maternity leave. On the other hand, no vacation entitlement arises during parental leave, which can last up to 3 years of the child’s age, and the allowance may be decreased according to the statutory provisions. The Labour Code allows an employee to take their remaining vacation between maternity and parental leave, but not during any of them.

The paid paternity leave lasts 1 week (i.e. 7 calendar days without interruption) and starts based on the employee’s choice. The paternity leave may be taken within the first 6 weeks from the date of the child´s birth, or from the date when the child is taken into foster care. The father may also take parental leave starting from the day when the child is born.

Regarding health-related absences, an employee is entitled to an unlimited paid time off during medical examination or treatment in a health care institution for the necessary time period, if such procedure is performed in a suitable facility nearest to the employee´s home or workplace and could not have been performed outside the working hours. The same applies to doctor´s visits during an employee´s pregnancy.

Vacation allowance and compensation

As stated above, the vacation allowance equals the proportional part of leave, where less than 1 day is rounded to half a day. The same applies when calculating one twelfth of the leave entitlement.

Salary compensation is calculated in the amount of average earnings, i.e. the average gross earnings from the decisive period (including bonuses and other variable payments), which is the preceding calendar quarter, divided by the hours of work performed in the given period.

The average earnings are ascertained on the first day of the calendar month following the decisive period. In case the employee did not perform work for at least 21 days within the decisive period, probable earnings are taken into consideration according to Section 355 of the Labour Code.

Taking the vacation leave after a quarter when premiums, extraordinary monthly or quarterly bonuses were paid, the value of average earnings is increased based on the calculation. However, this does not apply to the payment of annual bonuses, as those are distributed within the 4 quarters when the average earning is calculated.

Vacation days

Hungarian employees have the right to take 20 working days of vacation leave annually, which is granted in a proportional amount to the time spent at work in the given year. Vacation days are allocated by the employer and should contain at least 14 consecutive calendar days once in a calendar year, when the employee is exempt from work and availability. The weekly rest period, public holidays and any further days off are taken into consideration.

Additional paid leave

Additional leave is granted to workers according specific criteria, based on:

• Age: employees older than 25 years are entitled to 1 extra day off. Employees above 28 years receive 2 extra days, above 31 years 3 days, above 33 years 4 days, above 35 years 5 days, above 37 years 6 days, above 39 years 7 days, above 41 years 8 days and above 43 years 9 days. After the age of 45, employees have the right to 10 days of additional leave each year.
• Number of children raised: only child parents are entitled to 2 additional days off; employees with two children are granted 4 extra days; more than 2 children bring 7 extra days off each year.

Additional leave is also granted for employees with reduced ability to work, employees eligible for disability allowance or employees eligible for special aid for the blind and employed minors under the age of 18.

In Hungary, there are 11 public holidays in one calendar year, however, they are not included in the paid annual leave; neither are national holidays and weekly rest days.

The impact of employment termination and probation period on the vacation leave

In Hungary, in case an employee’s contract is terminated but they still have remaining days of vacation leave left, compensation shall be provided. No certain rule applies in case an employee’s contract is terminated and their vacation leave has been overdrawn, but the compensation paid in excess might be reclaimed by the employer.

During the probation period, which can last no longer than 3 months, an employee may take vacation leave only based on the employer’s decision. In principle, the employer may rule out the possibility of granting a vacation during the probationary period.

Child- and health-related absence

Maternity leave lasts 24 weeks in Hungary and is considered as time spent at work in terms of the calculation of annual leave. Male employees are granted a fathers’ leave of 5 days; in case of twins the amount of extra days off is 7. In both cases, the leave may be drawn only once. Additional unpaid parental leave may be taken for the purposes of taking care of a child up to 3 years of age, or a prolonged unpaid leave for taking a personal care of a child until the age of 10 years.

The Hungarian Labour Code does not specify any entitlement of an employee to a paid doctor’s visit, neither in the case of pregnancy.

Vacation allowance and compensation

Employers are entitled to a salary compensation for the time spent on vacation, which is calculated from the wage base or fixed supplement in effect at the time when the vacation was drawn or from the performance-based wage or wage compensation paid in the preceding six calendar months before the vacation.

Vacation days

According to the Polish Labour Code, employees are entitled to a specific amount of vacation days, based on the number of years worked, such as:

• An employee, who has worked less than 10 years, is entitled to 20 days per year;
• An employee, who has worked 10 years or more, is entitled to 26 days per year.

Furthermore, employees in Poland shall draw at least 14 consecutive calendar days at once, which is precisely the half of the overall vacation leave. However, there are no sanctions foreseen for not meeting the obligation and, upon request, the vacation can be shorter than 14 days in bulk, being divided into parts.

Additional paid leave

Additional paid leave may be granted upon the occurrence of extraordinary family events, mainly:

• Marriage of employee, birth of a child or funeral of employee’s spouse, child, father, mother, step-father or step-mother; in these cases, employees are granted 2 additional days off;
• Marriage of employee’s child, or the death and funeral of their sister, brother, mother-in-law, father-in-law, grandmother, grandfather or any other person falling under the employee’s care; in these cases, employees are granted 1 additional day off;

In Poland, there are 13 public holidays in one calendar year, however, they are not included in the paid annual leave; neither are national holidays and weekly rest days.

The impact of employment termination and probation period on the vacation leave

In case the allocated leave has not been drawn in full extent due to the termination or expiry of an employment relationship, an employee shall receive an equivalent compensation. In case the allocated leave has been overdrawn by the employee and their contract has been terminated, the employer cannot reclaim any compensation.

An employee during the probationary period is entitled to a leave proportional to the period they carry out working. They acquire the right to take vacation after each month of work amounting to one twelfth of the leave they are entitled to after one full year of employment.

Child- and health-related absence

Maternity leave lasts 20 weeks in Poland, while a compulsory time off is 14 weeks. The length of the leave increases in case of the birth of twins. During maternity, employees retain their vacation rights, whereas the amount of days depend on the number of years worked, just as during regular employment. The vacation leave may be taken all at once, right after returning from maternity leave. In addition, employees are entitled to 32 or 34 weeks, depending on the number of children born in one delivery, while male employees may also take two weeks of paid paternity leave in the first 24 months of the child.

In case a medical examination prescribed by a doctor in connection with pregnancy cannot be carried out outside of working hours, the employer is obliged to grant paid time off to the pregnant employee.

Regarding health-related absences, employees in Poland are not granted a limited amount of days for sick leave, however, the employer reimburses the sick leave up to 33 days of illness per calendar year (or 14 days, in case the employee is aged over 50). After this period, a sickness allowance is paid by the Social Insurance Institute up to 182 days, or 270 in case of tuberculosis or the incapacity to work occurs during pregnancy.

Vacation allowance and compensation

Employees are entitled to remuneration for their vacation leave, in case they fulfilled their working duties during their employment. Remunerations are due for periods no longer than one month and are calculated based on the total amount paid to the employee during the preceding calendar quarter.

If the preceding three months, which are subject to the calculation of the remuneration, include a considerable fluctuation, such as annual bonuses, the salary compensation shall be calculated based on the total amount paid to the employee during a period which does not exceed 12 calendar months preceding the month when the vacation was drawn by the employee.

The remuneration for vacation days are calculated the following way:

• The basis for assessment is divided by the number of hours when the employee performed work within the period in which such basis was determined, and then
• The remuneration for one hour of work is multiplied by the number of hours the employee would have worked during the vacation within the regular working time, according to the work schedule applicable to the given employee.

In case of substantial differences in the amounts of remuneration within one year, the period over which the basis for assessment is calculated may be extended up to 12 months. Therefore, there is no specific period in a year when taking a vacation is financially more advantageous.

Vacation days

The Romanian Labour Code specifies 20 working days as annual paid leave, which is guaranteed to all employees. Vacation days are granted based on the labour contract and are mandatory in case of employment. While the effective duration of the vacation leave is established in the individual employment contract, in compliance with the law and the applicable collective labour contracts, the minimum duration of the vacation leave defined in general is 20 working days.

If vacation leave is scheduled in fractions, the employer falls under the obligation to do the distribution of vacation in one calendar year in a way that each employee benefits from at least 10 workdays of uninterrupted leave.

Additional paid leave

Additional leave may be granted up to at least 3 working days per calendar year, according to the following specifications:

• Employees who work under difficult, dangerous or harmful conditions, blind persons, other disabled people and young people less than 18 years old shall benefit from an additional leave of at least 3 workdays;
• Employees who follow an in vitro fertilization procedure benefit from 3 additional paid days of annual vacation, which is granted as follows:

1. 1 day from the date of ovarian puncture,
2. 2 days from the date of embryo transfer.

In Romania, there are 11 public holidays in a year, counting up to 15 days of lawful holiday annually, however, they are not included in the paid annual leave; neither are national holidays and weekly rest days. Statutory public holidays are considered non-working days.

The impact of employment termination and probation period on the vacation leave

In case of a terminated employment, the rest of unused vacation days, to which the employee is entitled to, shall be compensated due to the contract termination. The employee who draws more vacation days than entitled to is obliged to return the allowance related to these days, for this allowance represents an undue payment.

During the probationary period, the employee benefits from all the rights provided by the Labour Code, as well as in the individual employment contract. However, it is generally recommended not use vacation days during probation, as this period serves for verifying the employee’s professional and personal skills in order to assess its ability to handle the job.

Child- and health-related absence

Maternity in Romania lasts at least 126 calendar days, while the salary received by the female employee is calculated from the amount equal to the 85% of their average salary in the preceding 2 quarters. Male employees are entitled to a paternity leave of 5 workdays within the first 8 weeks after the birth of a child, and additional 10 workdays, if the father of the newborn child has obtained a graduation certificate from a childcare course. Employees may also take up to two years of additional childcare leave.

When establishing the duration of the vacation leave, the periods of temporary incapacity for work related to the maternity leave, the maternal risk leave and the leave for the care of the sick child are considered as periods of activity. Therefore, the respective periods do not affect the number of rest days to which the employee is entitled each year.

Based on the maternity protection at workplace, pregnant employees are entitled to undergo medical examinations during pregnancy up to 16 hours per month without loss of pay, in case the medical check-ups can take place only during working hours.

For health-related reasons, Romanian employees are entitled to medical leave. In case of temporary incapacity for work, employees may take sick leave up to 183 days per year, based on a medical certificate issued by the doctor in accordance to law provisions.

Vacation allowance and compensation

When the vacation days are drawn, an employee is entitled to an allowance which may not be lower than the basic wage, emoluments and permanent additions due for that period, as stipulated in the individual labour contract. This allowance represents the daily average of the wages in the preceding calendar quarter, multiplied by the number of leave days.

Vacation rights

According to the Labour Code in Serbia, for each calendar year an employee has the right to no less than 20 working days of vacation. The duration of the leave is determined in the general act and employment contract, while the number of vacation days per year is determined by the work contribution, conditions of work, work experience, professional qualifications and other criteria. Based on that, the min. amount of 20 days of vacation leave may be increased.

The right to vacation arises after a month of continuous work from the stating date of employment. In general, an employee is entitled to one-twelfth of the vacation leave under Article 69 of the Labour Code for each month of work in which the employment either started or got terminated.

The vacation leave can be drawn at once or in two or more parts, based on a mutual agreement with the employer. If an employee takes it in parts, the first part shall be used in the duration of at least two consecutive working weeks during the calendar year, while the remaining shall be used by 30th of June of the following year the latest.

Additional paid leave

An employee is entitled to take a paid leave from work for a total duration of 5 workdays in a calendar year, which may be drawn either for getting married, due to a spouse’s childbirth, a serious illness of a close family member or in other cases determined by law or the employment contract.

In addition, the employee is entitled to paid leave in the amount of:

• Five workdays in case of a death of a close family member;
• Two consecutive days for voluntary blood giving.

Close family members include spouse, children, brothers, sisters, parents, adoptive parent, adoptee or legal guardian. The employer may grant the leave to the employee for relatives other than listed and for other persons who live in the same family household with the employee, for a period specified by the employer. Furthermore, the duration of paid leave may be exceeded upon agreement.

In Serbia, there are 10 public holidays in one calendar year, however, they are not included in the paid annual leave; neither are national holidays and weekly rest days.

The impact of employment termination and probation period on the vacation leave

When terminating the employment contract of an employee who did not draw the full amount of their vacation days, the employer shall reimburse the remaining leave. In case the employee took more vacation days than entitled to, the employer can request a compensation. However, this is not common practice.

As for the probation period, an employee gains the right to vacation after a month of continuous work starting from the date of employment.

Child- and health-related absence

Female employees during pregnancy are entitled to a leave in case of temporary incapacity due to complication related to pregnancy. During the leave, they are entitled to a salary compensation in the amount of 100%  of the average salary from the preceding 12 months.

Maternity leave in Serbia lasts for 3 months and can be extended with parental leave up to additional 9 months. In case of 3 or more children, the leave can be extended with 12 months. Male employees are entitled to 5 days of paid paternity leave (as listed among the additional leave). An employee, who has not taken vacation leave within a given calendar year due to absence from work for maternity leave, the absence for childcare and special child care, has the right to use the remaining vacation leave till the 30th of June at latest of the following year.

When it comes to health-related absence, female employees during pregnancy are entitled to a paid leave from work for medical examinations related to pregnancy, as instructed by a physician, and in accordance with the law, whereof she is obliged to notify the employer in time.

Furthermore, all employees are entitled to salary compensation for the time of absence from work due to temporary impairment lasting up to 30 days, as follows:

• In the minimum amount of 65% of the average salary from the preceding 12 months before the month in which temporary impairment occurred. However, it may not be lower than the minimum salary determined in conformity with the present Act where the impairment was caused by illness or injury sustained outside of work, unless otherwise determined by law;
• In the amount of 100% of the average salary from the preceding 12 months before the month in which temporary impairment occurred. However, it may not be lower than the minimum salary determined in conformity with the present Act, if the impairment was caused by an injury sustained at work or by a professional illness, unless otherwise determined by law.

Vacation allowance and compensation

The compensation for the annual vacation is calculated from the amount of average earnings in the previous 12 months, in proportion to the number of days of vacation leave. The allowance and compensation are calculated according to the general act and the employment contract. Due to the way of calculation, there is no specific period when the allowance is financially more advantageous.

Vacation days

The basic scope of the paid vacation leave in Slovakia is at least 4 weeks, i.e. 20 working days. The paid vacation leave of an employee who at the end of the relevant calendar year will be at least 33 years old, increases to 5 weeks per year, i.e. 25 working days.

An employee who, during the continuous duration of an employment relationship with the same employer, performed work for at least 60 days in the calendar year, is entitled to a paid leave or a proportional part thereof. Under Section 102 of the Labour Code, the proportional part of the paid vacation leave for each whole calendar month of continuous duration of the same employment relationship shall be one twelfth of paid leave.

An employee who is not entitled to paid vacation nor the proportional part, as they have not performed at least 60 days of work in the calendar year with the same employer, shall be entitled to a paid vacation leave for days worked to the extent of one twelfth of leave for each 21 days worked in the particular calendar year.

At least one part of the paid vacation leave must have a duration of minimum two weeks, according to the Section 111(5) of the Labour Code, unless the employee and employer agree otherwise.

Additional paid leave

5 working days are granted as additional paid leave according to the Slovak Labour Code for specific professions. For instance, an employee working underground over a whole calendar year in the extraction of minerals, drilling tunnels or passages and an employee who performs particularly difficult or health-endangering work, shall be entitled to additional paid leave of one week. If the employee works under such conditions for only a part of the calendar year, they are entitled to one twelfth of additional paid leave for each 21 days of work.

To be more precise, the additional leave is granted for employees, who are:

• Permanently working in health-care facilities, where patients with a contagious form of tuberculosis or acquired immune deficiency syndrome (HIV/AIDS) are treated,
• Exposed to a direct threat of contagion when working at a workplace with contagious materials,
• Exposed to the adverse effects of ionisation radiation to a significant degree,
• Working with the mentally ill or mentally handicapped for at least half the determined weekly worktime,
• Working continuously in a tropical or other health-demanding area for at least one year,
• Performing exceptionally difficult work, exposed to damaging physical or chemical effects which may inevitably affect the employee’s health to a significant degree,
• Working with known chemical carcinogens.

These types of particularly difficult or health detrimental professions or workplaces can be found in more details in a generally binding regulation Directive No. 75/1967 Coll. issued by the Ministry of Labour, Social Affairs and the Family of the Slovak Republic and the Ministry of Foreign Affairs and European Affairs of the Slovak Republic on such employees and their compensation for the loss of earnings resulting in the incapacity for work due to certain occupational diseases.

In the Slovakia, there are 15 public holidays in one calendar year, however, they are not included in the paid annual leave; neither are national holidays and weekly rest days.

The impact of employment termination and probation period on the vacation leave

In case the vacation leave is not fully drawn by an employee, who’s contract has been terminated, Section 116(3) of the Labour Code allows financial reimbursement of unused leave due to termination of the employment relationship.

If an employee uses all their vacation entitlement for a current year before it is fully accrued, which is possible only with the approval of the employer, they are deemed as not legally entitled to the full vacation leave but only to a proportional part based on the length of the employment relationship in the respective year, and therefore they should return the wage compensation or part to which they are not entitled. In case the employee does not return the wage compensation voluntarily, the amount is deduced from the employee’s wage according to the Section 131(2)(g) of the Labour Code.

During the probationary period, the same rules and conditions apply for vacation rights as for the annual leave in general. According to Section 113(1) of the Labour Code, the employer may let the employee to take a leave, regardless whether the employee met the conditions to be entitled to vacation days, given that they are expected to fulfil them by the end of the calendar year in which the vacation is taken. In conclusion, taking a vacation leave during probationary period depends on individual agreement between the employer and employee.

Child- and health-related absence

Maternity leave or paternity leave for men employees (i.e. as other insured person for the purposes of social insurance) is justified work leave provided by an employer in accordance with the Labour Code related to childbirth or care of a newborn. Male employees can take parental leave on the first 6 weeks from the birth if they take care of the child personally.

The basic extent of leave and financial support granted to women by legislation in respect to child birth and taking care of a child is a 34-weeks long leave. In case of a single parent the leave is 37 weeks; in case of 2 or more children born at the same time it increases to 43 weeks. For other insured individuals for the purposes of social insurance the leave amounts to 28 weeks; in case of a single parent it is 31 and in case of 2 or more children born at the same time it equals 37 weeks.

During maternity and parental leave, which is considered as performance of work, the employee is entitled to regular annual leave, if the full extent or part of the maternity or parental leave falls into the time period which is treated as a performance of work in extent of 60 days within the calendar year.

Parental leave for women and men is considered as a justified leave from work, which is provided by the employer to the employee (the parent) until the day the child turns three years old for the purpose of deepening the care of the child if the employee requests so. If a child requires special care due to a long-term unfavourable health state, the employer shall be obliged to provide the employee with parental leave until the day the child turns six years old. Parental leave shall be provided for the length requested by the parent, but not less than one month. The vacation days for parental leave can be reduced or not granted at all, as parental leave is not considered as work performance for the purposes of annual leave entitlements.

For health-related absence, the employer must grant the employee time off from work according to Section 141(2) of the Labour Code for the following reasons:

• Examination or treatment of an employee in a medical facility, when time off from work is provided:

1. With wage compensation for a necessary time, usually for 7 days in a calendar year, if the examination or treatment could not be performed out of worktime,
2. Without wage compensation for a necessary time, if the examination or treatment could not be performed out of worktime,
3. With wage compensation for a necessary time for preventative medical examination related to pregnancy, if they could not be performed out of worktime.

• Birth of an employee’s child, when time off from work with wage compensation is provided for the time necessary to transport the mother of the child to a medical facility and back,
• Time off from work with wage compensation provided to only one family member for a necessary time for accompanying:

1. A family member to a medical facility for examination or treatment upon sudden disease or accident, and for predetermined examination, treatment or cure; maximum seven days are granted for such purposes in a calendar year, in case the accompanying is necessary, and the relevant activities could not be performed out of worktime,
2. A handicapped child to a social care facility or special school; maximum ten days are granted for such purposes in the calendar year.

Vacation allowance and compensation

The wage compensation for vacation leave is calculated based on the average earnings during the preceding calendar quarter in which the vacation is drawn, which is therefore considered as the decisive period. The average earnings are always ascertained on the first day of the calendar month following the decisive period and used during the entire following quarter. The average earnings are ascertained as average hourly earnings and rounded to four decimal places.

In case an employee did not work at least for 22 days or 170 hours during the decisive period, the probable earnings are used for calculations instead of average earnings. Probable earnings are ascertained from wages that the employee has attained since the beginning of the decisive period, or from wages they would evidently attain.

Due to the way the wage compensation for vacation leave is calculated, the amount of wage compensation can be affected and increased, for example, due to the payment of bonuses and other monetary rewards in the decisive period. If an employee during the decisive period is provided with a wage or part of a wage that belongs to them for a period longer than one calendar quarter (e.g. yearly bonuses, etc), its proportionate part that pertains to the calendar quarter is determined and used for calculation of average earnings.

Vacation days

Slovenian employees are entitled to at least 20 working days of vacation each calendar year. With employment, the rights for vacation leave are automatically gained, however, additional leave is granted according to the amount of years spent working or the employee’s age, tariff class, having children under 15 years old or having a disability.

Furthermore, employees shall draw at least 14 consecutive calendar days at once, i.e. 10 working days, which is precisely the half of the overall vacation leave.

Additional paid leave

The amount of additional leave is not specified in the Slovenian Labour Code, but extra days off may be granted upon the death of a close relative, marriage of the employee, childbirth or for the purposes of relocation.

In Slovenia, there are 12 public holidays in one calendar year, however, they are not included in the paid annual leave; neither are national holidays and weekly rest days.

The impact of employment termination and probation period on the vacation leave

If an employee’s contract is terminated, but their vacation leave has not been fully drawn, the remaining days may be compensated upon agreement between the employer and the employee.

The law in Slovenia does not specify whether the allowance must be returned in case the employee overdrew the vacation leave and their contact has been terminated; it is a matter of agreement with the employer.

During the probation period, employees have the same entitlement to vacation days as employees who already finished their probation.

Child- and health-related absence

Employees, who leave for maternity, are entitled to 105 days of paid leave calculated from the average of their salary, or 30 days of paternity leave, both entitled to the same amount of vacation days as other working employees. The parental leave lasts 130 days for both parents or 260 in case only one of them takes them. In addition to child-related absences, pregnant women are entitled to a paid doctor’s visit during their pregnancy.

As for health-related absence, if not caused by a work-related illness or injury, the leave is compensated in an amount equal up to 80% of their wage. If the source of sick-leave is work-related, the compensation equals 100% of the wage. In general, the employer covers the costs of the first 30 working days of sick leave; after then the state finances the compensation.

Vacation allowance and compensation

Slovenian employees receive a vacation allowance for their vacation leave, which has to be paid until the 30^th of June of the current year. The amount of the allowance must be at least equal to the amount of the gross minimum wage in Slovenia (approx. EUR 941) and is except from taxation. Allowance is not limited upward and is not taxed up to the amount of the average gross salary in Slovenia (which equals approx. EUR 1700). Allowance in excess of the gross national average wage is subject to taxation.

Vacation days and public holidays

Vacation leave is part of the paid annual leave, usually granted by the local Labour Code to employees and financed by the employer, guaranteeing a reimbursed time off work. Most countries define a minimum duration of one vacation leave, e.g. 2 weeks, but in common practice the amount of days taken at once depends on a mutual agreement between employee and employer.

Public holidays are not included in the paid annual leave, but when not falling on a weekly rest day, i.e. weekend, they may bring the benefit of extra days spent off work for employees.

Table no. 1: Comparison of vacation days and public holidays

*Expressed in working days; **Expressed in calendar days

Legend: Federation of Bosnia and Herzegovina (BIH), Republic of Srpska (SRP), Croatia (HR), Czech Republic (CZ), Hungary (HU), Poland (PL), Romania (RO), Serbia (SR), Slovakia (SK), Slovenia (SI)

The impact of employment termination and probation period on the vacation leave

When an employee’s contract is terminated, but they did not fully draw their vacation days, in most cases they have the right to compensation for the remaining leave. In case they took more vacation days than entitled to, sometimes they must compensate the employer. In both cases, the outcome depends on the local legislation.

The same applies to probation period and vacation – country Labour Codes specify different rights when it comes to new employees, but usually grant only a part of what regular employees are entitled to for a specific time.

Table no. 2: Comparison of the impact a terminated employment and probation period have on vacation leave

*Financial reimbursement of employee for unused vacation leave in case of contract termination; **Financial reimbursement of employer for overdrawn vacation leave in case of contract termination; ***No specific rule applies in case of overdrawn vacation leave, but the employer might reclaim the compensation paid in excess

Legend: Federation of Bosnia and Herzegovina (BIH), Republic of Srpska (SRP), Croatia (HR), Czech Republic (CZ), Hungary (HU), Poland (PL), Romania (RO), Serbia (SR), Slovakia (SK), Slovenia (SI)

Child- and health-related absence

When a child is born, employees are entitled either to a maternity or paternity leave, based on their gender, and an additional parental leave. Their length depends on local legislation and may be voluntary, such as paternity and parental leave.

Health-related absence can be defined as time spent off work due to illness or health-related matters, such as medical examination. Labour Codes may define either paid or unpaid days of sick leave, with specified or unspecified number of days per year.

Table no. 3: Comparison of child- and health-related absences

*Parents may agree that the father and not the mother continues to use the leave after the expiration of the compulsory maternity leave, **Based on the number of children, ***Based on the health conditions of the child; ****The number of weeks increases in case of twins; *****Depends on whether both parents take the leave or only one of them

Legend: Federation of Bosnia and Herzegovina (BIH), Republic of Srpska (SRP), Croatia (HR), Czech Republic (CZ), Hungary (HU), Poland (PL), Romania (RO), Serbia (SR), Slovakia (SK), Slovenia (SI)

Vacation allowance

Vacation allowance is paid to employees for each day of vacation taken in a calendar year. They are calculated usually from the average wage from the decisive period, which varies for each country.

Table no. 4: Comparison of vacation allowances and the way they are calculated

*The period from which the vacation allowance is calculated; **But not more than 2150,68 RUR per day

Legend: Federation of Bosnia and Herzegovina (BIH), Republic of Srpska (SRP), Croatia (HR), Czech Republic (CZ), Hungary (HU), Poland (PL), Romania (RO), Serbia (SR), Slovakia (SK), Slovenia (SI)

From 1 January 2020, it will be mandatory to issue a new type of a sick note (an „e-sick note„).

An e-sick note will contain the following forms to be filled in by the employee’s treating physician:

• 1st part of an e-sick note – Notification of the beginning of a sick leave (electronic form);
• 2nd part of an e-sick note – Card of an employee unfit for work (printed form);
• 3rd part of an e-sick note – Notification of the end of a sick leave (electronic form).

Besides these basic forms, doctors will be able to fill in and issue the following additional forms:

• Certificate of a continuing sick leave – on the 14th day of the sick leave and each following month of the sick leave (printed form): only for insured employees from another EU state;
• Treating physician’s notification – notification of any changes concerning the sick leave (electronic form).

After the launch of the e-sick note, the process concerning administration of a sick leave of an employee will require the following steps:

• A sick employee sees his/her doctor who decides that the employee is unfit for work;
• The doctor will issue an e-sick note either via his/her certified software or using a web application available at the CSSZ ePortal;
• When the doctor fills in the employee’s insurance registration number, the employee’s data will be automatically uploaded from the CSSZ register, including information on the employee’s employer; the employee will merely confirm the accuracy of these data;
• The doctor will fill in the diagnosis, the date of the beginning of the sick leave and possibly other additional information and send this information electronically to the responsible SSZ branch;
• The doctor will also print out a Card of an employee unfit for work and hand it over to the employee;
• The employee will without undue delay inform his/her employer on being unfit for work;
• The employer will be able to access and verify all information about the employee’s sick leave, including its start and duration, the employee’s address of residence, and the end of the sick leave on the CSSZ ePortal;
• Employers who asked to be notified of sick leaves of their employees (at the CSSZ ePortal) will be notified via their data mailboxes (or, in an abridged form, via email) as soon as the doctor enters the data into the system.

Thanks to the CSSZ ePortal, employers will be able to immediately receive information on the following:

• The fact that an employee has been found temporarily unfit for work;
• Number of the decision establishing the employee’s temporary unfitness for work;
• Date of the beginning of the sick leave;
• Whether the treating physician’s decision contained any suspicion of an industrial injury, injury caused by another person or by abuse of alcohol, drugs or other psychotropic substances;
• Address of the employee’s residence and the scope and times of outings permitted in the first 14 calendar days of the sick leave, and any changes thereto;
• Treating physician’s name, surname and work address, name and address of the provider of medical services who issued the decision on the beginning or end of the sick leave;
• The fact that the sick leave has been terminated;
• The end date of the sick leave.

Doctor appointment and beginning of sick leave

The employee sees a doctor who, after examining the employee, establishes that the employee is unfit for work.

Doctors will have two equally valid options of how to issue an e-sick note since they will be able to use their own medical software or the free online application available at the CSSZ ePortal. The technical solution employed does not require the use of an electronic signature or any other new identifier and doctors will be able to use the system certificate issued by the State Institute for Drug Control which they already use for e-prescription. Regardless of whether the doctor uses his/her special software or the online application, the patient’s personal data, including information on the patient’s employer, will upload automatically. The doctor will only fill in the diagnosis, the date of the beginning of the sick leave, or possibly other additional information.

The doctor will send the first part of the e-sick note – Notification of the beginning of a sick leave – electronically to the responsible SSZ. At the same time, the doctor will print out the second part of the e-sick note – Card of an employee unfit for work (one A5 page). This print-out will be handed to the employee and will be used to record appointments and checks with the treating physician or the CSSZ, and the duration and end of the sick leave. The Employee will not hand the card to the employer or anyone else but will keep it for the purposes specified above. Employers who asked to be sent notifications (see point “Information available to employers via the CSSZ ePortal”  below) will be notified by CSSZ immediately after the treating physician’s notification has been uploaded into the system. Otherwise, notifications to employers will be sent immediately after the treating physician’s notification has been processed (and the data verified) in CSSZ systems (or by SSZ employees, should any further investigation be needed).

Proving sickness to the employer

Employees’ obligation to immediately inform their employer that they are unfit for work remains unchanged. The employee will proceed as prescribed (expected) by his/her employer, i.e. contact the employer by e-mail, telephone etc. If an employer’s internal regulations require that an employee shall submit a sick note, such rules should be changed, since sick notes which should be submitted to the employer will no longer exist. Employers will be able to easily verify employee’s sickness online (see below).

Information available to employers via the CSSZ ePortal

The good news is that employers will no longer have to rely on employees’ active approach to learn about the beginning of a sick leave. Employers will have two options to learn about their employees’ sick leave, both available in the CSSZ ePortal client zone.

Registered users will be able to use two types of services:

• Service for verification or downloading of information on employees’ sick leaves:

Information will be downloaded via data mailboxes. Moreover, employers who will want to process e-sick notes in their own software will be able to use a new service called „Information on sick leaves for employers“, which will work via the VREP (APEP) channel, which is currently used to file electronic submissions. This service should allow for regular automated downloading of information on employees’ sick leaves directly into the employer’s payroll or HR software. How exactly this information will be processed into the employer’s software depends on the provider of the software.

This channel will allow employers not only to obtain information about the beginning, duration and end of a sick leave, but also about the employee’s current address of residence and permitted outings.

It should be possible to save the output as a PDF or XML file.

• Automatic electronic notifications of employees’ sick leaves:

Employers who file a request via the CSSZ ePortal will be sent a notification of the beginning, change or termination of their employees’ sick leaves either by email, as a short report that a change in the status has been recorded, which may be verified as described above, or by a data message sent to the employer’s data mailbox as a PDF or XML file which will contain complete information about the sick leave.

An uncertified informative message will be sent immediately after CSSZ receives an electronic message from the doctor that an employee has been found unfit for work.

After processing of individual notifications included in the e-sick note and their examination by a CSSZ employee, extracts from the first and the third part of the e-sick note, certificate of a continuing sick leave and selected data from the treating physician’s notification will be sent to the employer. According to information received from the SSZ, the processing will be a matter of hours or days, depending on the circumstances of the given case, in particular, the accuracy of the data filled in and the potential need for their re-examination.

Due to the protection of privacy, notifications will only contain the employee’s name, surname, date of birth and date of beginning of the sick leave.

The employer will be notified on an employee’s sick leave only if such an employee participates in the system of sickness insurance and is registered in the insurance sickness register. Recruitment of new employees should therefore be notified to the responsible CSSZ as soon as possible, by a form called „Notification of new employment“. If the data uploaded into the system by the doctor fails to identify an insured employee, the employer will receive the notification only after the e-sick note has been manually processed by the CSSZ.

Employers may register for services provided by the CSSZ ePortal either via their data mailboxes or by using one of the methods offered by the National Identity Authority („NIA“ – may be created free of charge at eidentita.cz).

Employers may authorize an employee or another individual or legal entity (e.g. a payroll provider) to use the CSSZ ePortal on behalf of them. Such authorization must be granted via a special service available at the CSSZ ePortal  (available to registered clients) or via an interactive form. The authorized person may then access the services using their data mailbox login or one of the NIA tools. If the authorized person is a legal entity, it must further authorize an individual to act on behalf of it.

The service should contain data on individual employees (based on their birth number) or generate a list of all employees of a given employer who the CSSZ at the given moment registers as being on a sick leave.

Sending requests for the CSSZ ePortal services should be possible from December 2019. However, registered employers should already now be able to view their employees on sick leave using a service called Information on sick leaves.

Employer’s obligations after receiving an e-sick note

Under the new system, no part of the decision on a sick leave will be issued for the employer’s use.

Employers will excuse the employees’ absence at work and pay them compensation during the first 14 days of the sick leave on the basis of electronic data received from the CSSZ. Employees will be able to prove the existence and duration of their sick leave by submission of a „Card of an employee unfit for work” at any time during the course of the sick leave and after its end. The Card will be kept by the employee, which is different from today’s practice when the sick note is handed over to the employer.

It will be possible to upload data on the beginning, duration and end of a sick leave to payroll programmes (online via VREP, or via import of an XML file). A sick leave processing work module should be added into the programmes in the course of 2020.

Reporting changes in the course of the sick leave

Doctors will electronically announce to the OSSZ any changes occurring in the course of the sick leave – e.g. change of address, referral to another doctor, change of permitted outings. Employers may learn about such changes via the CSSZ ePortal.

Employer’s obligations after the end of a sick leave

Sick leave not exceeding 14 days

Should the doctor in the first 14 days of the sick leave establish that the employee is again fit for work, the employer will take steps described below in sec. “End of sick leave”.

If the employer asked to be notified of its employees’ sick leaves (please, see sec. “Information available to employers via the CSSZ ePortal” above), a notification will be sent to the employer’s data mailbox or email address immediately after the threating physician sends the notification to the CSSZ.

Certified information on the end of the sick leave will also be available at the CSSZ ePortal.

Employers will pay compensation of income during the employee’s sick leave on the basis of this information.

Sick leave exceeding 14 days

After 14 days of sick leave, the doctor will notify the CSSZ that the employee’s temporary unfitness for work continues. This information will also be recorded in the Card of an employee unfit for work. No other document will be issued for the employer (“money vouchers“ will no longer exist).

Employers who requested sending of notifications will also receive this information by a data message sent to their data mailbox. Certified information may be accessed at the CSSZ ePortal.

After the first 14 days of the sick leave, employers will immediately send an electronic Attachment to an application for sickness benefit which will contain data necessary for the calculation of the sickness benefit. The employer will also fill in the employee’s bank account number or state another payment method used for the payment of the employee’s salary and send the form electronically to an address indicated by the district branch of the Social Security Administration. Documents serving as bases for deductions from the sickness benefits may be sent both electronically and by mail.

Until the 14th day of the sick leave, the sickness benefit is paid to the employee by the employer. From the 15th day on, the benefit is paid by the CSSZ.

After the employee returns to work, the employer is obliged to send an electronic notification of the employee’s conduct of work on the last day of the sick leave or during the sick leave.

Based on the notification received from the doctor and the employer, the OSSZ will make a calculation of the sickness benefit. Sickness benefits will be paid to employees by the same method as salary or other remuneration, unless an employee asks for another payment method. If the employee’s salary is paid in cash, by postal service to an address abroad, or by a transfer to a financial institution other than a bank located abroad, the sickness benefit will be paid by a payment method indicated by the employee.

End of sick leave

When a doctor establishes that the employee is again fit for work, he/she will issue a decision on the end of the sick leave. The doctor may either use his/her medical software or log in to the CSSZ ePortal where he/she will select the case of sick leave he/she intends to terminate and the data on the case will upload automatically.

The doctor will then issue the third part of the e-sick note – Notification of the end of a sick leave, which will contain the final diagnosis, and send it electronically to the responsible CSSZ branch. At the same time, the doctor will record the end of the sick leave in the Card of an employee unfit for work.

Employers who asked to be notified about sick leaves (see sec. “Information available to employers via the CSSZ ePortal above”), will be notified by email or by a data message immediately after the doctor sends the notification to the CSSZ.

At the same time, the doctor will record the end of the sick leave in the Card of an employee unfit for work. Employers who asked to be sent notifications will be immediately notified that the sick leave has been terminated. Certified information about the end of the sick leave will be available at the CSSZ ePortal.

Sick notes issued on the current 5-part form before 31 December 2019 will continue to be documented in the old way, i.e. they will contain a part intended for the employer and a part intended for the SSZ, which will be sent to the SSZ by the employer.

In case of the „old“ sick note, i.e. a doctor’s decision on temporary unfitness for work issued prior to 1 January 2020, the employer will be able to choose and send to the CSSZ either a form called Attachment to application NEMPRI18 or the new form called Attachment to application NEMPRI20. However, in case of an e-sick note, i.e. a decision issued after 1 January 2020, employers will be obliged to use the new form of Attachment to application NEMPRI20.