On 21st December 2020, the government passed, by Ruling No. 1365, an extension of the period for the recognition of expenses in the Antivirus Program (Regime A, Regime B, Regime A Plus) to 28th February 2021.
-
Antivirus A
The support is designated for employees as compensation of expenses per employee who had to limit their operations partially or entirely due to the directed quarantine.
The purpose/conditions for drawing is closure or limitation of operation as a result of crisis measures or special measures issued by the government, the Ministry of Health or the regional hygiene station. The employee could not perform work due to a quarantine order in keeping with pertinent legal regulations.
The maximum support amount: 80 % of paid salary (incl. contributions), the maximum monthly contribution amount per employee is CZK 39,000.
The applicable period: 12. 3. 2020 – 28. 2. 2021
Acceptance of applications: 6. 4. 2020 – 28. 2. 2021
-
Antivirus A Plus
This support is designated for employers whose operations were forcibly closed (or significantly limited) by government crisis measures or by the Ministry of Health special measures or by a body protecting public health (the regional hygiene station). This does not pertain to ordered quarantines/isolations.
The contribution is provided only for the duration of these work obstacles, i.e. only at the extent to which the pertinent activity was limited or forbidden by restrictive measures.
The maximum support amount: 100 % of paid compensation of salary and implemented contributions from it, which the employer paid to the employee for the duration of work obstacle. The maximum support amount per employee is CZK 50,000.
The applicable period: 1. 10. 2020 – 28. 2. 2021
-
Antivirus B
Antivirus B can be drawn by employers who had to send their employees to a work obstacle, because the number of employees dropped to less than a sustainable amount due to quarantines or due to childcare or due to the fact that the firm had to reduce operation due to a lack of raw material or input availability or whether due to limitation of demand for products or supplies due to the crisis caused by the coronavirus pandemic.
Purpose/conditions for drawingare are compensations of salaries paid out due to work obstacles on the employer’s part in keeping with Section 207 and Section 209 Labour Code, including insurance premium liabilities from this salary compensation.
The maximum support amount: 60 % of paid out salaries including mandatory contributions, maximum CZK 29,000 monthly per employee.
The applicable period: 12. 3. 2020 – 28. 2. 2021
Acceptance of applications to 28. 2. 2021