In this brief update, we would like to inform you that the Government of the Czech Republic decided to extend the Antivirus Programme A and B until the end of August 2020.
The government also approved the proposal of the so-called „Antivirus Programme C“ which should be targeted to a wider amount of employers. This Programme should be issued in the regime of an Act ie. subject to the approval of the Parliament, Senate and signature of the President. The draft of the Act is currently scheduled to be discussed at the Senate today. Various drafts amendments have been submitted so far but we would like to inform you about the basic parameters of the Act subject to potential minor changes.
Under this „Antivirus Programme C" the employer's contributions to social security for the months of June, July and August 2020 should be waived in the form of a reduction in the employer's assessment base. Therefore, if certain conditions are met the employee's assessment base will not be included in the employer's assessment base, but only up to 1.5 times the average wage.
Employers will be entitled to participate in the „Antivirus Programme C“ if they meet the following basic conditions:
- The employer has a maximum of 50 employees covered by insurance - the number of employees is being determined on the last day of each applied month ie. end of June, July and August;
- The employer did not lay off more than 10 % of their employees and maintain 90 % of the volume of wages – compared to the 31 March 2020;
- The employer has paid insurance contributions for employees in the entire amount and on time.
Employers participating in the Antivirus A and/or B Programme for June, July and August may not concurrently apply for the waiver in scheme C.
We will monitor the approval procedure and let you know as soon as the Act is fully approved and the procedure may start.
Should you be interested in this incentive, we will be more than happy to help you have everything sorted out and prepare the recalculated assessment form. Fixed fee for processing participation in this Antivirus Programme C per one calendar month is EUR 200. Individual consultations will be charged by a blended rate of EUR 60/hour.
If you would like to discuss the details, please contact our experts: antivirus@asbgroup.eu.
Klára Cowan
Head of Payroll
ASB Czech Republic
E: kcowan@asbgroup.eu
Jiří Bosák
Corporate Services Manager
ASB Czech Republic
E: jbosak@asbgroup.eu