The compensation bonus will follow the proven model from the spring months of this year (for self-employed, small s.r.o. companies and part-timers on DPP or DPČ). For each day of closing the establishment or direct impossibility or restriction of business, the Financial Administration will pay CZK 500 per day. Applicants among self-employed and small s.r.o. companies with a maximum of two partners will be able to easily apply for a compensation bonus at the locally competent Tax Office by filling out a simple form.
“Our clear priority was easy and maximally unbureaucratic support for the most affected tradesmen and small s.r.o. companies. To help injured entrepreneurs as quickly as possible and not leave them in unnecessary uncertainty. That is why we agreed with a number of business associations and chambers on the renewal of the compensation bonus, thanks to which the financial authorities released almost 22 billion crowns during the spring months,”said Minister of Finance Alena Schillerová.
Applicants will be able to claim the bonus for each day of the immediate ban or restriction of business due to government restrictions, for the bonus period defined by the state of emergency from October 5 to November 4, 2020, with the possibility of its automatic extension. Therefore, entrepreneurs can apply for up to CZK 15,500 for 31 days of emergency.
The condition for drawing the compensation bonus will be the main activity of doing business in the affected field (a sphere of activity that was directly closed as a result of government restrictions). Compared to the spring months, the concurrence with employment will no longer be examined, only the so-called dominant source of livelihood will be vital for the decisive period from 1 June to 30 September 2020 in some of the following areas still affected by government restrictions:
- operation of restaurants and bars;
- operating music, dance, game and other social clubs and discos;
- arranging concerts and other musical, theatrical or film performances;
- organization of wedding celebrations, celebrations of joining a registered partnership and funerals;
- operation of circuses and variety shows;
- organization of pilgrimages and similar traditional events;
- organization of congresses and other educational events;
- organization of trade fairs;
- operation of indoor sports grounds, gyms and fitness centres, artificial swimming pools or wellness facilities;
- operation of zoos;
- operation of museums, galleries, exhibitions, castles, chateaux and other historical or cultural objects, observatories and planetariums.
In addition to directly affected entrepreneurs in the field of hospitality, culture or sports, entrepreneurs who are significantly linked to directly closed businesses (for example, these businesses are the majority customers of their services) will also be able to apply for a bonus. A key condition is that the supply activity is limited by at least 80% for the relevant period from June to September 2020. At the same time, this activity must be the main source of income for the supplier, for which there is no easy substitution. Part-time employees (at DPP or DPČ working agreement) who have lost their income as employees of businesses affected by an immediate ban or restriction from the state will also be compensated in the same amount.
“We have set certain guidelines for applicants for the compensation bonus so that the aid is targeted at those who are actually affected. Therefore, in addition to the directly affected operators of bars, restaurants and fitness centres, we do not forget about activities that are directly related. These include suppliers in direct connection with closed branches of the economy who cannot easily replace their income. Typically, for example, a coach in the gym or an attendant in a nightclub,”added Alena Schillerová.
As in the spring, applying for compensation bonus is open for self-employed persons with an active Trade License as of October 5, 2020, or with short-term interruption of trade after March 12, 2020. In the case of s.r.o. companies, only companies with a maximum of two partners or a family s.r.o.’s will be eligible to apply. The part-time employees must be able to prove the work on the given DPP or DPČ for a period longer than 3 of the previous 4 months. However, it is not possible to combine this assistance with other direct assistance (for example, from the COVID – Culture program).As in the spring, applicants can expect the compensation bonus to be paid out in a matter of days on the basis of a signed solemn declaration of compliance with the legal conditions. The application will be submitted again no later than two months after the end of the bonus period and it is possible to submit the application for the bonus in personal at the Tax Office, through data box, or via e-mail. After the finalization of the legislative process and the final form of the law on the compensation bonus, the application form will be published on the website www.financnisprava.cz.