EMPLOYERS AND EMPLOYMENT RELATIONS
LAST UPDATE ON March 10, 2021, 11 a.m.
Change in quarantine and isolation regulations
- quarantine after contact with a covid-positive person is not currently ordered
- isolation of covid positive persons (after a positive PRC or symptomatic person with a positive antigen test) takes at least 7 days, with no symptoms of the disease for the last two days
Extraordinary allowance to employees in case of quarantine and isolation
- payment of contributions pursuant to Act No. 518/2021 Coll. ended on 28.2.2022
Nursing allowance
- payment of special nursing allowance according to Act No. 520/2021 Coll. ended on 28.2.2022
Antivirus Program – regime A
- effective until the end of February 2022
- applies to cases where employees are ordered to quarantine or be isolated due to COVID-19
- the employer shall receive 80% of employees’ average earnings including the health and social security insurance contributions (from the super gross salary)
- maximum CZK 39,000 per one employee/month
Antivirus Program – regime B
- suspended from 1.1.2022
- concerns the following:
- absence of significant number of employees
- “dead” time (fall of availability of inputs)
- partial unemployment (decrease in demand for employer’s good/services)
- the employer shall receive 60% of employees’ average earnings including the health and social security insurance contributions (from the super gross salary)
- maximum CZK 29,000 per one employee/month
Program Antivirus – general conditions
- an electronic request (via the electronic application)
- full compliance with the Labour Code by the employer
- only for non-dismissed employees based on the employment contract
- an agreement with the Labour Office
- paid after the payment of salary compensation and health and social contributions
- the employer shall prove its entitlement in case of control
- strict follow-up controls (possibility of refund of contribution)
- specific conditions for work agencies
Reliefs for self-employed
- pardon of the pension insurance payments
- state shall pay for self-employed persons the advance payments for pension insurance contributions and state employment policy contributions for the calendar months from March to August 2020
- pardon of the public health insurance payments
- state shall pay for self-employed persons the advance payments for public health insurance for the calendar months from March to August 2020
- nursing for self-employed
- for the period from March 12 to March 31 (may be extended)
- applications are accepted from April 1 to April 30
- CZK 424 per day in quarantine / family member care
- application form submitted to the Ministry of Industry and Trade
- further conditions are specified here
- compensation bonus for self-employed
- one-time tax bonus in the amount up to CZK 25,000 (CZK 500 per day)
- further information is here
Compensatory bonus for workers outside of employment contract
- employees performing work under other than employment contract, who contribute to the health insurance system, whose performance of work was restrained or impossible due to the coronavirus crisis, to ordered quarantine, isolation or childcare
- necessary decrease in sales / income by at least 30%
- in the amount of up to CZK 1,000 per day, a total of up to CZK 71,000 can be obtained for both bonus periods
- 1st bonus period from 22 November 2021 to 31 December 2021 – applications can be submitted until 1 March 2022.
- 2nd bonus period from 1 January 2022 to 31 January 2022 – applications can be submitted until 1 April 2022.
- persons who, in addition to work on the basis of DPP / DPČ, also perform other employment are excluded (on the contrary, concurrence is possible for partners of s.r.o.)
- the bonus is paid by the tax authorities upon request through the form, more information (in czech only) is availlable here