On 28 October 2020, the Government of the Slovak Republic approved a proposal to increase and expand financial assistance to employers and self-employed individuals to maintain jobs within the “First Aid PLUS” project. The new conditions for the provision of contributions to manage and mitigate the consequences of the COVID-19 pandemic will apply to applications submitted as early as in October 2020, and entrepreneurs will also receive the contributions for the months of January to March 2021.
In the “First Aid PLUS”, the following measures are changed or introduced compared to the “First Aid” project:
MEASURE 1 – closed operations or restricted activities
- the contribution of 80% of the employee’s average earnings is increased to 80% of the total labour costs of the employee for the time there was an obstacle on the part of the employer, up to a maximum of EUR 1,100 (from the original EUR 880);
- employers and self-employed individuals who started their activities no later than 2 September 2020 may apply for the contributions;
- an employer may apply for a contribution for employees recruited no later than 2 September 2020;
- the period of compulsory retention of an employee in employment is reduced to one month (during a state of emergency).
MEASURE 2 – aid for the self-employed
- depending on the decrease in sales, the financial contribution for self-employed individuals is increased by 50% compared to the measures of the original “First Aid” project, as follows:
- EUR 270 – with a decrease in sales from 20% to 39.99%;
- EUR 450 – with a decrease in sales from 40% to 59.99%;
- EUR 630 – with a decrease in sales from 60% to 79.99%;
- EUR 810 – with a decrease in sales of 80% and higher.
- the amount of the contribution also depends on the existence of an employment relationship, as the amount of the contribution is reduced by the net income from employment undertaken in parallel with self-employment.
- The following self-employed individuals may apply for the contribution:
- those obliged to pay sickness and pension insurance after 1 July 2020 (voluntary payment is excluded);
- those who are using the “levy holidays”;
- only self-employed individuals who were registered and started pursuing their activity no later than 2 September 2020 may apply for the contribution.
MEASURES 3A and 3B – aid for the employers (short time)
- Under measure 3A, the amount of the contribution is increased from 80% of the average earnings to 80% of the total labour costs, but not more than EUR 1,100.
- Under measure 3B, the employer may receive a contribution from EUR 270 to EUR 810 per employee, depending on the decrease in sales.
MEASURE 4 – aid for selected groups of self-employed individuals, independent professions, and single-person limited liability companies
- The flat-rate contribution is increased to EUR 315. If the applicant is gainfully employed, his or her net income will be deducted from the contribution.
- An SOS subsidy of EUR 300 is also being reintroduced for people who have stopped working as a result of the state of emergency and are not entitled to any other contribution.
COVID extra pay
- An injury benefit called COVID extra pay is introduced for medical staff, social workers or assisting volunteers who become infected with COVID-19 in connection with the activity performed.
- The COVID extra pay in combination with the sickness benefit will amount to approximately 80% of the employee’s gross salary