The Act on Extraordinary Contribution to Employees under Quarantine Order entered into force on 23rd December 2021. The contribution is payable until 28th February 2022.
A brief summary of the conditions under which the contribution can be obtained:
- Ordered quarantine or isolation;
- The employee does not work these days, he/she does not have lost profit and at the same time he/she is paid compensation for illness;
- It is provided for each calendar day, for the maximum period of the first 14 calendar days of the ordered quarantine, in the amount of CZK 370. The contribution is therefore not provided for missed days as wage compensation, but for calendar days;
- If the sum of the contribution and the income compensation exceeds 90% of the employee’s average earnings for the corresponding number of missed hours, the contribution will be reduced by this difference;
- The employer deducts the settled amount of the extraordinary contribution from the amount of the insurance premium paid for the calendar month.
However, employers must be very careful when providing it. Due to the subsequent and simultaneous e-SickNote (eNeschopenka), the situation is often confusing in practice.
First of all, it is necessary to make a clear distinction between quarantine and isolation. Although the quarantine order as such has been repealed since 19/02/2022, its impact will become apparent in practice after another 5 days – quarantine can be ordered at the latest from 18/02/2022, and there may be concurrences.
- Quarantine means the separation of a natural person (i.e. separation of an asymptomatic person) who has been in contact with an infectious disease or has been in the outbreak of the disease during an incubation period from other natural persons. The separation is to prevent the transmission of the infectious disease at a time when the disease could be spread. Quarantine was also ordered for employees with a positive test after self-testing.
- Isolation means the separation of a natural person who has contracted or shows symptoms of an infectious disease from other natural persons. Given the nature of the transmission of the infection, the conditions of isolation must prevent its transmission to other natural persons who could further spread the infectious disease.
In practice, we often encounter a situation where one social event immediately follows another one, and it is necessary to correctly evaluate what specific social event it is. As for the same sickness benefits, i.e. two temporary incapacities for work (TIW) in immediate succession, or two quarantines or isolations, it is the same social event (simply one fortnight period for the provision of wage compensation and extraordinary contribution).
- TIW (non-covid) + TIW (non-covid) = subsequent case
- Quarantine order + quarantine order = subsequent case
- Isolation order + isolation order = subsequent case
As for various social events, they need to be re-evaluated in the light of what social benefits they are. There is a difference here when the incapacity for work was issued due to a different diagnosis and quarantine was subsequently ordered – but this type of occurrence tends to disappear with the end of quarantines.
- TIW (non-covid) + isolation order = subsequent case
- Quarantine order + isolation order = subsequent case
- TIW (non-covid) + quarantine order = non-subsequent case
Another problem arises when quarantine or isolation has been ordered after the entire shift has been completed. The situation differs depending on whether quarantine or isolation has been ordered. In the case of temporary incapacity for work (i.e. isolation), the rule of postponing the beginning of the maximum fortnight period for the provision of wage compensation to the following day is used if the shift is fully completed on the day of recognition of temporary incapacity for work. It is not postponed for quarantine; it is from the day from which it was ordered (including this day). Wage compensation is not calculated for this day (because it has been completed), but it is already the first day of the ordered quarantine with the right to the extraordinary contribution at the time of the ordered quarantine.
A completely different procedure is set for a situation where part of the shift is completed and then quarantine or isolation is ordered. The same rules apply to quarantine or isolation. The extraordinary contribution of 370 crowns will also apply to this day. This is the first day of the ordered quarantine or isolation. However, the extraordinary contribution, together with the wage compensation for missed hours, may not exceed 90% of the average earnings. Therefore, if the employee completes a part of the shift, the contribution will be reduced again so that it does not exceed this limit.
