Conditions for granting the contribution
Self-employed persons who are not employers and were obliged to close operations or have restricted their activities and employers and self-employed persons whose sales have decreased by at least 20% may apply from 8 April 2020 from 12:00 noon for a contribution to compensate employee's salary or flat-rate contribution to compensate loss of income from self-employment (hereinafter referred to as the „contribution“).
The Ministry of Labor, Social Affairs and Family of the Slovak Republic at its website: https://www.employment.gov.sk/sk/informacie-media/aktuality/spustame-prvu-pomoc.html published more information about granting the contribution (please note, that this is not an official document issued by the Ministry of Labor, Social Affairs and Family of the Slovak Republic).
According to the published information, the contribution described here is not intended for employers and self-employed persons who are employers who had to close their operations. These can claim contribution to compensation of employee's salary of 80% of their average earnings, up to a maximum of EUR 1 100, as of 6 April 2020 from 12:00 noon.
According to this measure, Employers, including self-employed persons with employees who have not been obliged to close or restrict their operations and whose sales have decreased by at least 20%, may apply for contribution to employee's salary. The amount of the contribution is determined by the decrease in sales. The condition should be to maintain the job place also after the end of the crisis period. There is currently no precise determination of the period during which it is necessary to maintain such job, unofficially it should be 2 months. The contribution is granted to an employee to whom the employer or self-employed person cannot assign work due to an obstacle on the side of the employer (obstacles must be assessed according to§142 of the Labor Code).
In addition to the above, self-employed persons themselves who have discontinued or restricted their self-employment, or their sales have decreased by at least 20% may apply for a flat-rate contribution to compensate loss of income from self-employment.
Calculation of the decrease in sales
Each applicant chooses one of the alternatives to the method of calculating the decrease in sales, namely:
Amount of contribution (according to decrease in sales)
The amount of the contribution to employee's salary for the employer or the self-employed person who is employer or flat-rate contribution to compensate loss of income from self-employment shall be determined according to the decrease in sales.
decrease in sales (categories)
less than 10%
10 %, - 19,99%
20 %, - 29,99%
30 %, - 39,99%
40 and more %
less than 20%
≥ 20 %, from 20,00-39,99%
≥ 40 %, from 40,00-59,99%
≥ 60 %, from 60,00-79,99%
≥ 80 %, from 80% and more
Date for granting contribution
The contribution is provided from 13 March 2020 - from the date of the decision of the Public Health Authority of the Slovak Republic on closure or restriction of operations until the end of the calendar month in which the decision of the Public Health Authority of the Slovak Republic will be canceled.
Detailed application instructions are available on the website: www.pomahameludom.sk and https://www.neprepustaj.sk/. APPLICATIONS WILL BE POSSIBLE TO SUBMIT FROM 8 APRIL 2020 FROM 12:00 NOON
The self-employed person is entitled to the contribution only if the person was compulsorily or voluntarily insured for sickness and pension in the period until 31 March 2020 and the insurance continues even after this date or the person draws the so-called levies holidays.
Entitled to the contribution is not a self-employed person who has a concurrent employment relationship or a self-employed person who has canceled or suspended a trade.
General conditions for granting of contribution
Due to the fact that the contribution is an active labor market measure within the meaning of Act No. 5/2004 Coll. on Employment Services and on amendments to certain Acts (hereinafter referred to as the “Act”), below are listed the general conditions that must be met at the same time as the above-mentioned special conditions for granting contribution.
The contribution is according to §54 section 1 par. e) of the Act considered as an active measure on the labor market. It is one of the project to support the retention of job places including job places where self-employment is carried out or operated, and to support the retention of employees in their jobs in the context of declaring an emergency, emergency state or exceptional situation and clearing their consequences, which is approved by the Ministry or the Central Office after the approval of the conditions by the Government of the Slovak Republic and is realized by the Central Office or Offices.
General conditions for granting the contribution are regulated by the Act in §70 section 7 and section 9 as follows:
We draw the attention to the fact that, pursuant to §72am of the Act, an employer receiving a contribution within the framework of projects pursuant to §54 section 1 par. e) of the Act (and hence the contribution in terms of the adopted economic measures) which must be registered in the register of public sector partners, the obligation to register in the register of public sector partners is considered fulfilled until 31 December 2020.
More detailed information, such as the requisites of the affidavit or the list of employees for the submission of the contribution, are available, for example, on the following website: https://www.podnikajte.sk/financie-na-podnikanie/prispevok-pre-podnikatelov-koronavirus. However, please note that they are not official information.