State financial support related to covid-19

AUTUMN 2021

Status as of 10 December 2021, 8:00 PM (will be continuously updated).

DEUTSCHE VERSION ZUM HERUNTERLADEN  Stand zum 30. November 2021 8:00 (wird fortlaufend aktualisiert).

With the next wave of COVID-19 towards the end of 2021, subsidy programmes related to the emerging epidemiological and economic situation are being reintroduced.

Antivirus program

The Antivirus Programme is a programme under the auspices of the Ministry of Labour and Social Affairs of the Czech Republic. The programme serves to reimburse employers for part of their wage costs. The entire Antivirus program is extended until June 30, 2022.

The earliest date on which an agreement can be concluded on the provision of a contribution from the Antivirus programme between the Labour Office of the Czech Republic and the employer is 28 February 2022.

Antivirus A

• Validity extended until 28 February 2022
• Applies to an employer whose employees are in quarantine or isolation
• The State will reimburse employers 80% of the wage costs of these employees
• The maximum monthly reimbursement limit per employee is CZK 39,000
• In the case of quarantine, the employee receives a wage replacement of 60% of the reduced earnings
• If a contract for the use of Antivirus A has been concluded in spring 2020, it is automatically extended
• More about Antivirus A - here

Antivirus B

• The government has approved the reintroduction of the Antivirus B programme from 1 November 2021 to 28 February 2022
• Antivirus B applies to employers who cannot operate at full capacity because they have a significant number of employees on sick leave or in quarantine, have limited inputs necessary to their operations (for example, a component from which the company makes its product is missing due to the pandemic), or there is limited demand for the company's services or products due to the pandemic.
• The State will reimburse these employers for 60 % of the wage costs of these employees
• The maximum monthly reimbursement limit per employee is CZK 29 000
• More about the Antivirus B programme - here

COVID - 2021

• 2nd Call for proposals under preparation
• Compensation should be paid for the reference period from 1 November to 31 December 2021
• The condition for receiving the aid will be a decrease in the company's turnover by at least 30% in the reference period. The reference period should be November and December 2021
• In the event of a drop in sales of at least 30% but less than 50% the aid will amount to CZK 300 times the number of employees times the number of days for which the business applies for the aid.
• In the case of a decrease in sales of at least 50%, the support will be CZK 500 times the number of employees times the number of days for which the entrepreneur applies for support.
• The so-called cooperating persons according to the Income Tax Act (in the case of applicants - natural persons) and managing directors with a contract to perform this function will also be considered as employees.
• The scheme cannot be combined with the COVID - Uncovered Costs programme
• More information here

COVID – Uncovered costs

• 3rd Call for proposals under preparation (it will be possible to apply after the end of the reference period)
• Compensation should be paid for the reference period from 1 November to 31 December 2021
• The conditions for receiving support under the COVID - Uncovered Costs programme will be that the company's turnover falls by at least 30% compared to the same period in 2019 or 2018 and that the business is in loss during that period
• The adjustment to the profit and loss account is largely in accordance with the Income Tax Act. To determine the amount of the loss, the accounting result is adjusted for tax depreciation, subsidies that are received or claimed, provisions and valuation allowances only up to the amount of tax-deductible expenses, and more
• In the event of a fall in turnover of at least 30 % but less than 50 % over the reference period compared with the comparative reference period, the amount of aid shall be 40 % of the uncovered costs over the reference period.
• If the turnover of a micro-enterprise falls by at least 80 % over the reference period compared with the comparative reference period, the amount of aid shall be 90 % of the uncovered costs for the reference period.
• Support under this call is granted up to a maximum of 30 million CZK per applicant. The reference period will be November and December 2021. 
• The programme will not be combined with the COVID-2021 programme
• More information here

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