Due to ongoing unfavourable situation related to the spread of the COVID-19 coronavirus, the Government of the Slovak republic decided to renegotiate the project to support the maintenance of the employment based on which the employers may apply for a contribution to the wages of their employees and the self-employed persons may apply for a compensation for loss of income.

The project is extended until March 2021

Originally, the drawing of the funds from the First Aid project was supposed to end by the end of this calendar year. However, the government approved its extension for the next period from January 2021 until March 2021.

The changes in employers support

• the subjects that were established and started their activity after February 2, 2020, but not later than September 2, 2020 will also be able to apply for the contribution,
• it will be possible to apply for a contribution for an employee who was hired after March 1, 2020, but not later than September 2, 2020,
• the amount of the contribution will increase from the current 80 % of the average earnings of the employee to 80 % of the total price of the employee´s work for the time when the employee had an obstacle on the side of the employer (§ 142 of Labour Code),
• in the case of 3A measure, the maximum amount of the contribution is increased from EUR 880 to EUR 1,100,
• in the case of 3B measure, the maximum amount of the contribution is increased by 5 times,
• the period of the compulsory retention of the employee in the employment shall be reduced from two months to one month at the time of the declared state of emergency.

The changes in support of the self-employed persons who had to close their stores, or their sales decreased

• self-employed person who was established and started operating its business after February 2, 2020, but no later than September 2, 2020, as well as a self-employed person whose obligation of sickness and pension insurance arose after July 1, 2020 will also be able to apply for the contribution,
• the ban on the concurrency of the operation or performance of a self-employed activity with the employment relationship is lifted,
• the amount of the contribution shall be increased in the individual categories of the sales decrease by 5 times, provided the net income from the employment for the relevant calendar month is deducted from this amount.

The changes in support of selected groups of self-employed persons

• self-employed person who was established and started operating its business after February 1, 2020, but not later than September 2, 2020 may also apply for the contribution,
• the amount of the contribution will be increased from the current EUR 210 to EUR 315, provided that net income from the employment for the relevant calendar month is deducted from this amount.

All approved changes will be applicable in applications submitted for October 2020.

Simona Klučiarová

Senior Associate | Accace Slovakia

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+421 232 553 000

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