Employees with DPP or DPČ part-time working agreement who have been unable to work due to coronavirus emergency measures can receive state aid in the form of a one-time tax bonus paid by the tax authorities. The financial administration has already started processing the first applications last week.
Employees can apply for a compensation bonus of CZK 350 per day, retrospectively for the period from 12 March to 8 June 2020. Altogether, the maximum amount of financial aid reaches up to CZK 31 150.
For the same period, self-employed persons (OSVČ) and partners of small s.r.o. companies working concurrently on the insured agreement can apply for a compensation bonus of CZK 500 per day. Learn more about the opportunities for financial support for self-employed persons HERE and for small s.r.o. companies HERE.
“Up to 116,000 employees can thus apply for support in the maximum amount of CZK 31,150. At the same time, these are largely vulnerable groups, such as earning seniors, students, caring for the disabled or mothers on maternity leave,”says Minister of Finance Alena Schillerová.
What are the conditions?
The condition for entitlement to the compensation bonus is that the person worked for at least 4 of the 6 months before the crisis (from 1 October 2019 to 31 March 2020) and was a payer of sickness insurance. Furthermore, the work-related activities had to be reduced or completely cancelled due to the coronavirus crisis, e.g. by the termination of the working agreement by the employer. However, employees who perform other employment in addition to DPP and DPČ are excluded.
How to apply?
To apply for the compensation bonus, the employees have to fill out a simple form and send it to the local Tax Office, either via a data box, e-mail or in person. A copy of the relevant agreement and payroll or other relevant confirmation from the employer is required with the application.
The application form for the compensation bonus can be found here: https://ouc.financnisprava.cz/kompenzace/form/bonus