Holiday relief

June 28, 2021 Czech Republic

With the holidays approaching, clients' inquiries related to the release of employees as coaches for children's camps and sports camps are increasing.

This novelty is regulated by the amendment to the Labor Code by Act No. 285/2020 Coll., Effective from 1 January 2021, specifically § 203a Leave related to events for children and youth. This is an obstacle on the side of the employee due to the general interest and the right to leave arises to the necessary extent.

So what are the conditions that an employee must meet in order to be entitled to this leave and what are the conditions for the employer?

Free time from the employee's point of view

  • Leave can be taken for a maximum of 3 weeks in a given year, while compensation of wages is due for 1 week, the remaining 2 weeks are an excused unpaid obstacle at work - this is a novelty, so far obstacles have always been considered unpaid in throughout. This compensation is subject to all statutory contributions on the part of both the employee and the employer.
  • In addition, the employee must work for the event as head of a children's and youth camp or head of a sports camp, deputy head of economic and health matters, section leader, educator, instructor, or midwife and for at least one year before release work with children or youth on a regular basis and free of charge.
  • The holiday camp or sports camp must be organized by a legal entity registered in the public register of legal and natural persons for at least 5 years, while they work with children and youth being its main task.
  • The employee must prove this fact to his employer - ideally directly in the application, which will already include the above facts, including the confirmation of the organizer of the event

Leave from the employer's point of view

  • Leave may not be granted if the company's operations are prevented or seriously endangered. The law states here for operational reasons, which are not further specified - here it will really depend on the situation in a particular company.
  • The employer can apply for compensation of wage compensation, using the prescribed form, which together with proof of payment of wage compensation and proof of entitlement to the leave from the employee (employee's request containing all the requisites) to the Czech Social Security Administration according to the company's registered office. An application for this compensation can be made within 3 years from the date of payment to the employee. Compensation then includes not only wage compensation, but also the relevant insurance contributions for the employer.
  • A small caution at the end - compensation of wages can be provided up to the average wage in the national economy for the first to third quarters of the calendar year of the previous calendar year in which the leave is granted. This amounted to a total of CZK 34,611 in the first to third quarters of 2020, and therefore may not cover the entire amount paid.

Useful links

Hana Korcová
Hana Korcová Senior Payroll Consultant
ASB Czech Republic
hkorcova@asbgroup.eu