On 2 February 2021, the Government of the Slovak Republic approved the extension of the October 2020 project aimed at maintaining jobs, i.e. the “First Aid +” project. The new project called “First Aid ++” increases and expands financial aid for employers and self-employed individuals to mitigate the impact of the COVID-19 pandemic. The applications for contributions under the “First Aid ++” measure for period of February 2021 could be submitted in the second half of March 2021. The possibility to claim the contributions should be extended until 30 June 2021.
Although the available information is preliminary, the following measures should change in “First Aid ++” project compared to the “First Aid +” project:
MEASURE 1 – closed operations or restricted activities
- the contribution of 80% from total employee labour costs is increased to 100% for the time there was an obstacle at work on employer’s side, while the maximum amount of EUR 1,100 remains unchanged;
- employers and self-employed individuals who started their activities in the period between 2 September 2020 and 1 February 2021 may apply for the contributions;
- an employer may apply for the contribution also for employees recruited in the period between 2 September 2020 and 1 February 2021.
MEASURE 2 – aid for the self-employed individuals
- depending on the decrease in sales, the financial contribution for self-employed individuals is increased as follows:
- EUR 330 – with decrease in sales from 20% to 29.99%
- EUR 420 – with decrease in sales from 30% to 39.99%,
- EUR 510 – with decrease in sales from 40% to 49.99%,
- EUR 600 – with decrease in sales from 50% to 59.99%,
- EUR 690 – with decrease in sales from 60% to 69.99%,
- EUR 780 – with decrease in sales from 70% to 79.99%,
- EUR 870 – with 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 employment income earned in parallel with self-employment;
- only self-employed individuals who were registered and started pursuing their activity no later than 1 February 2021 may apply for the contribution.
MEASURES 3A and 3B – aid for the employers, so-called Kurzarbeit
- Under measure 3A, the amount of the contribution is increased from 80% of the total labour costs to 100% of the total labour costs, while the maximum amount of EUR 1,100 remains unchanged.
- Under measure 3B, depending on the decrease in sales, the employer may receive a contribution from EUR 330 to EUR 870 per employee, while no contribution will be granted for an employee who was on leave of absence, received sickness allowance or care-giver’s allowance, or experienced another obstacle at work on employee’s side for more than 50% of the monthly working hours.
MEASURE 4A – aid for selected groups of self-employed individuals
- The lump sum contribution for self-employed individuals who have no income from business activities as of 1 February 2021 is increased from EUR 315 to EUR 360. If the applicant is self-employed, the net income from self-employment activity will be deducted from the contribution.
- Self-employed individuals who received contribution under measure 4A and register for voluntary sickness and pension insurance by 15 February 2021 will be able to apply for higher contribution under measure 2 up to EUR 870.
MEASURE 4B – aid for single-member limited liability companies
- The amount of contribution under measure 4B is increased to EUR 360. If the applicant is self-employed, the net income from self-employment activity will be deducted from the contribution.
The SOS subsidy remains unchanged in the amount of EUR 300 for people who have stopped working as a result of the state of emergency and are not entitled to any other contribution.
