Due to the worsening of the epidemiological situation regarding the spread of COVID-19 and in connection with the tightening of protective measures, last week the government approved the extension of regime A of the Antivirus program until the end of this year. There is currently speculation about modifying the functionality of Antivirus regimes B and C.
Antivirus regime A extended until the end of the year
The contribution under regime A of the Antivirus program is intended for employers who were forced to close down due to the current epidemiological situation and related crisis measures of the Government of the Czech Republic – i.e. with forced restrictions of activity. At the same time, it continues to cover cases where employees are ordered to quarantine.
What will Antivirus regime A newly bring?
The Czech government has approved the extension of regime A of the Antivirus program until the end of this year. Apart from the extension of the period for which the contribution can be drawn from the state, the closed operations will be entitled to 100% compensation of wages. The highest possible financial compensation per employee increased to CZK 50,000 (super gross wage).
This does not change the fact that if an employee is quarantined, the employer is still entitled to compensation from the state in the amount of 80 % of the salary.
What about Antivirus regimes B and C?
The rules of regime B of the Antivirus program, under which the state contributes to compensation of employees’ wages in operations indirectly affected by the coronavirus crisis (reduction in demand for services or goods, downtime in production, etc.), have not changed and have not been extended. The main reason is the expected introduction of the so-called true kurzarbeit” into the Czech legal system. The draft of so-called “true kurzarbeit” is now in the legislative process.
Regime C of the Antivirus program regulated the waiver of compulsory social security contributions for employers in the period from June 2020 to August 2020 and is not being reintroduced.
The Ministry of Labor and Social Affairs has announced that modifications to the Antivirus regimes B and C will be discussed in the near future, so it is possible that further changes will soon be introduced regarding the drawing from program contributions.
In connection with the Antivirus program, it is necessary to repeatedly draw attention to its strict conditions, to which the applicant has undertaken by concluding an agreement with the Labour Office. In order to verify the fulfillment of these conditions, the inspections of the Labour Office have begun to go to the applicants since the summer.
What is examined during such inspection?
In principle, the fulfillment of all obligations, which in any way relate to the use of contributions under the program in relation to the concerned employees – proper conclusion of employment contract and any subsequent amendments and documentation (e.g. wage assessments), attendance records, barriers to work and hours worked, calculation and payment of wages and levies, internal directives and instructions related to the so-called partial unemployment and literally all documentation and records for these processes, including their compliance with the information provided in the monthly bills under the Antivirus program.
If you are receiving any contributions from the Antivirus program, we strongly recommend that you prepare for such inspection, as it can be expected to be performed by the vast majority of entities that have received support.
If you have any questions, do not hesitate to contact us.
Mgr. Jakub Malek, partner – firstname.lastname@example.org
Eliška Vetýšková, legal assistant – email@example.com
22. 10. 2020