| Amount of the incentive |
Sectoral employers (i.e. employers performing business activities in specific sectors) |
Employers whose business activities are suspended or limited in accordance with the Decisions of the Civil Protection Board (regardless of sector/ business activity) |
- HRK 4,000 per full-time employee or pro rata amount per part-time employee.
- up to HRK 250 per employee for pension insurance contributions for second pillar (MIO II).
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Business activities are suspended/ limited for more than 14 days:
- HRK 4,000 per full-time employee or pro rata amount per part-time employee.
- up to HRK 250 per employee for pension insurance contributions for second pillar (MIO II).
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Business activities are suspended/ limited up to 14 days:
- HRK 2,000 per full-time employee or pro rata amount per part-time employee.
- up to HRK 125 per employee for pension insurance contributions for second pillar (MIO II).
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| Basic eligibility criteria for the incentive |
A) For sectoral employers
- Business activities in the following sectors:
- Transport and storage,
- Services incidental to air transport,
- Providing accommodation, preparation and serving food and beverages,
- Rent and lease of cars, light motor vehicles, water and air transport vehicles, travel agencies, tour operators and other reservation services as well as related activities,
- Arts, entertainment and recreation,
- Organization of cultural, business and sports events, fairs and weddings as well as related ancillary service activities,
- Translation activities and interpreter services,
- Washing and dry cleaning of textiles and fur products.
- Revenue drop (based on VAT forms or financial projections) of at least 60% in the month preceding the month for which incentive is requested compared to the same month previous year (or February 2020, if active less than one year).
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B) For employers whose business activities are suspended (regardless of sector/ business activity)
- Business activities are suspended in accordance with the Decisions of the Civil Protection Board.
Do not need to prove revenue drop. |
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C) For employers whose business activities are limited (regardless of sector/ business activity)
- Business activities are limited in accordance with the Decisions of the Civil Protection Board.
Revenue drop (based on VAT forms or financial projections) of at least 60% in the month preceding the month for which incentive is requested compared to the same month previous year (or February 2020 if active less than one year). |
| Target group of employees |
Employees:
- With limited and permanent employment,
- Citizens of Croatia, EU or third countries,
- Employed full-time or part-time,
- That have one of the following status: assigned employee, single parent, Croatian war veteran, etc.,
- Employees of the branch offices of foreign companies.
EXCLUDING:
- Employees employed after 31 August 2020,
- Co-owners with more than 25% share, founders, board members, directors, procurators, etc. (except in the case of employers with up to 10 employees, craft owners, regardless of the number of employees),
- Pensioners,
Foreign employees whose work permit and residence expired. |
| Who has to repay the incentive? |
Employers who received incentives for 50 or more employees will be obliged to repay incentives if in the period from the incentive receipt until 31 December 2021:
- Pays dividends or profit share or other equivalent receipt that is considered as distribution of profits realised in any tax period,
- Provides stock options or own stocks or shares to members of the management board, executive directors, procurators, etc.,
- Pays bonuses and rewards for work results above the non-taxable amount (HRK 5,000) and other similar receipts to members of the management board, executive directors, procurators, etc.,
Acquires own stocks or own shares. |
| Application deadline |
- Incentive for September: from 15 September until 15 October 2020
- Incentive for October: from 16 October until 15 November 2020
- Incentive for November: from 16 November until 15 December 2020
- Incentive for December: from 16 December until 15 January 2021
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