On 29 November 2021, the Government extended the Antivirus program, extending Scheme A and resuming Scheme B, thus increasing aid to companies. In fact, because of the unfavorable pandemic situation and the fall in sales, employers will have the opportunity to apply for a contribution to facilitate payments of salary paid to employees. We remind you that the Antivirus program is aimed at companies that have suspended or reduced their activities due to the state of emergency, with the aim of reimbursing a portion of the wage costs that employers have to pay.
These “Antivirus” programs will be valid until 30 June 2022. During the program period, the government may extend the period of eligibility of expenditure for its individual schemes or to set new periods. However, the government has been given the opportunity to temporarily suspend the disbursement of contributions until the funds for the implementation of the program are secured in the event of exhaustion. February 28, 2022, is the last date by which it will be possible to conclude the agreement on the provision of a contribution from the Antivirus program between the Czech Labour Office and the employer.
Scheme A: Forced activity reduction and quarantine
The scheme applies to cases of closure or restriction of activities as a result of a crisis measure or a quarantine order by the Czech Government, the Ministry of Health, or the Regional Health Office, and also following cases where the employee was unable to perform the work due to quarantine orders under the relevant legislation.
Scheme A allows the payment of a cover contribution until 28 February 2022 to cover the costs incurred by the employer during periods of the duration of quarantine or isolation ordered for workers following a crisis measure or a quarantine order by the competent authority.
Quarantine regulations for employees
When the employee does not work because he has been ordered the quarantine regime, pursuant to art. 191 of the Labour Code, is entitled to a salary compensation for the first 14 calendar days of the quarantine period. There are similar procedures for a case of temporary incapacity to work.
In the same way as the quarantine regime, the following shall also be considered:
– isolation, on the protection of public health
– e-Neschopenka” (electronic disease certificate) in cases where quarantine” is detected instead of the profession.
– the quarantine order comes from the competent authority abroad
Impossibility to assign the job to the tied employees to the decrees resolutive of the emanated crisis
by the Czech Government and emergency measures of public health authorities
The employer is ordered to close or reduce activities due to the crisis decrees issued by the government or due to the emergency measures of the public health authorities, linked to the presence of COVID-19.
In such a case, where the employer has had to close or limit his activity in accordance with a case of force majeure or where the direct prohibition of that activity is exercised, This is another type of impossibility to work by the employer and the employer is required to pay employees a refund of 100% of their average wage.
The decisive factor is the measures in force at the time when work becomes impossible, or at the time when the employer applies for a contribution.
The amount of the contribution in Scheme A
Contribution of 80 % of the salary allowance paid, including contributions, paid by the employer during the period of validity of the incapacity for work.
The employer will then indicate in the report the amount of compensation paid and the part of the statutory contributions corresponding to the amount of compensation paid. The contribution of the Labour Office of the RC is therefore equal to 80% of the sum of these parts.
The maximum monthly contribution per employee is CZK 39,000.
To apply for Mode A it is necessary to prove the forced reduction of activities and quarantine. Closure or restriction of activities as a result of a crisis measure or quarantine order by the competent authority.
Scheme B: related economic difficulties
This scheme is aimed at employers who cease their activities due to the Government’s emergency ordinance COVID-19. From 1 November 2021 to 28 February 2022, it will be possible to use Scheme B, which was originally terminated on 31 May 2021.
This scheme applies to cases of incapacity for work by the employer resulting from the related economic difficulties caused by COVID-19.
These are cases where the employer is unable to work. These barriers are caused by the current epidemiological situation and related measures to prevent the spread of the disease both at home and abroad.
From the point of view of the Labour Code, these are cases in which the employer cannot assign work to employees
– because a significant or key part of his employees is absent from work (for example, due to quarantine, illness, child care, or a situation where he cannot get to work, including foreigners); in this case, it is another type of impossibility to work by the employer, in which he is obliged to pay employees a refund of 100% of the average wage of the latter.
– is forced to reduce its activities because of a lack of supply of inputs (such as raw materials, semi-finished products, services) or a significant reduction in
requests for your products or services. The absence of input is considered as a so-called inactivity time, in which the employer is required to pay the employee a refund equal to
80% of the average wage of the latter.
If sales are limited, it is the so-called partial unemployment, in which the employer is required to pay the employee a refund of 60% of the average wage of the latter. However, the employer must do so in the form of an agreement with the union or internal regulation.
Given the magnitude of the effects of COVID-19 on the economic situation and in relation to the employer’s compulsory financial contribution related to the wage costs incurred
while the employee does not perform the work, it is considered justified that there is an impossibility to work and that it is also in the interest of the employer do not occur
such impossibilities at work. However, this does not affect the employer’s obligation to proceed in accordance with labor law rules.
Amount of contribution in Scheme B
The amount of the allowance is 60% of the salary reimbursement, including the contributions paid by the employer to the worker for the duration of the incapacity for work.
The employer will then indicate in the report the amount of wage compensation paid and the part of the legal contributions that correspond to the amount of compensation paid. The contribution of the Labour Office of the RC is therefore equal to 60% of the sum of these amounts.
The maximum monthly contribution per employee is CZK 29,000.
To apply for Mode B you need to prove that you have financial difficulties related. Inability to carry out activities by the employer due to economic difficulties due to the spread of coronavirus.
The other conditions for granting contributions remain unchanged.
In order to be able to claim compensation (which will be paid by the employment office and the duration/amount of which will be determined depending on the case), companies must meet the following conditions:
- Fall within one of the two regimes described above;
- Produce necessary documentation demonstrating the actual condition of the company and the number of costs uncovered for the period of application of the aid (contracts terminated, lack of revenue, closure of suppliers, etc…);
- To be in possession of the absence of the certificate of all the dependence (c.d. bezdlužnost) towards the Financial Office, the provident institution PSSZ, the charity VZP, the Customs Office (if the Intrastat is declared);
- The employer strictly adheres to the Labour Code;
- The employee must not be in the period of dismissal and may not be dismissed;
- The program is applicable only to employees with an ordinary employment contract;
- The employer must pay the wage and related taxes/contributions.
The contribution shall be paid within 60 days of the submission of the application.
COVID NEPOKRYTÉ NÁKLADY E COVID 2021
The call for the two programs has not yet been published, but the Ministry of Industry and Trade will reactivate the programs with competence from 1 November. The programs are aimed at companies that have experienced a drop in turnover of at least 30%. With the first COVID program expenses not covered, enterprises can obtain compensation at least equal to 40% of the recorded loss. With the second COVID 2021 program, companies can obtain compensation of CZK 300 per employee per day. The two programs are not cumulative. Further information will be provided after the publication of the notices.
COMPENSATION FOR SELF-EMPLOYED PERSONS
The Ministry of Finance has not yet published the notice, however, it is planned for the self-employed with a 30% reduction in turnover, a contribution of CZK 1,000 per day for the period from 22.11.21 to 31.12.21. Another support measure, currently being assessed by the new Government and the Parliament, could concern compensation (CZK 350/daily) for the days on which the worker was unable to carry out the activity, because subject to the obligation of isolation (detected Covid positivity) or quarantine (contacts with positive subjects).
Font: http://MPSV https://www.mpsv.cz/documents/20142/2061970/TZ_29_11_2021_AntivirusAB.pdf/ff7aa9dc-f4d5-5b1a-8430-5ec8dd5c3d9d
