The aim of this programme is to provide partial compensation of total wage costs in the form of compensatory wages to employees during the period of an obstacle to work caused by the extraordinary measures due to the spread of COVID-19 and the accompanying economic problems of employers. We acquainted you with the content of the programme, including individual regimes within this programme depending on the type of obstacle to work in the previous payroll alert. The Ministry has now published detailed conditions of the procedure for awarding a contribution, as well as other related information intended for employers applying for a contribution.  

Antivirus programme conditions

~ The programme is to last from 12 March 2020 to 30 April 2020. Nonetheless, the Ministry expects to extend the programme until May 2020. 

~ All employers in the wage sphere can receive support from the Antivirus Support Programme that are in an employment relationship with at least one of their employees who has sickness and pension insurance subject to Czech legislation, falls into the conditions of regime A or B of this programme.

~ Employers are entitled to a contribution only if they fully observe the Labour Code

~ A contribution is provided exclusively to employees who at the time when the employer submits a statement of account are still its employees and have not been given notice or are not working out their notice at the time this statement of account is submitted.

~ A contribution is provided only if the employer has actually paid out wages to the employees, compensatory wages 
respectively, and has duly paid the compulsory public health insurance and social security premium and the employment 
policy contribution for the employee and employer.

~ A contribution is provided only to an employee in an employment relationship, not to compensate costs incurred 
under agreements to perform work or agreements for work. 

~ The employer is not entitled to a contribution for an employee for the calendar month for which the Labour Office has provided a different contribution for this employee.

~ An applicant is not entitled to a contribution that is in liquidation or bankruptcy process or an applicant who was fined for allowing illegal work in the period of 3 years prior to the day of filing the application. 

The amount of paid out contribution 

The amount of paid out contribution differs according to individual regimes of the programme depending on the specific obstacle to work.

~ In the case of Programme A (quarantine and closure or restricted business due to the government measure) the amount of contribution is equal to 80% of the compensatory wage, including levies that the employer paid out to the employee during the period of the obstacle to work. The maximum monthly amount of the contribution per employee is 39,000 CZK.

~ In the case of Programme B (closure or restricted business due to a significant part (at least 30%) of absent employees, idle time, partial unemployment) the amount of contribution is equal to 60% of the compensatory wage, including the levies that the employer pays out to the employee during the period of the obstacle to work. The maximum monthly amount of the contribution per employee is 29,000 CZK.

The process of filing the application and awarding a contribution 

1. Application and conclusion of the agreement with the Labour

Office Receipt of applications for awarding the contribution will begin on 6 April via a web application. The agreement for awarding a contribution must be approved and signed by the Labour Office of the Czech Republic and sent back to the applicant by data box or e-mail with a qualified electronic signature. 

2. Statement of the contribution

After the employer processes the payroll deadline and registers attendance for the relevant calendar month, pays out 
compensatory wages to its employees on the regular pay day and makes the compulsory social security and health insurance levies, the employer will submit to the Labour Office of the Czech Republic via the web application a statement of the compensatory wages, including the compulsory levies which will contain a list of employees and their national identification (birth) numbers or registration numbers of the insured persons on whose behalf it is applying for the contribution. For each regime of the Antivirus Programme the applicant will complete a separate form for the relevant regime, including an affidavit on the payment of wages and occurrence of an obstacle to work in accordance 
with the Labour Code. The contribution will be paid by the Labour Office of the Czech Republic into the employer’s bank account. It may take several days to process the application and pay out the contribution. 

If the above claim for a contribution from the Labour Code applies to you, do not hesitate to contact us and we will guide you through the entire process – file the application on your behalf, prepare the statement and assist you even during any subsequent check.

Jiří Zoubek
Tax Partner
+ 420 296 152 111
jiri.zoubek@cz.gt.com

Pavel Humplík
Tax Partner
+420 296 152 111
pavel.humplik@cz.gt.com