606192614
This amendment proposes waiver of employer’s insurance contribution payments for April 2020 and potentially subsequent periods to be specified by the government in a regulation. Employers remain obliged to pay their employees’ insurance contributions by the original payment deadlines.
This exception was approved by the government on 17 April 2020 and covers employers or mandatory sickness insured and mandatory pension insured sole proprietors whose establishments were closed in April 2020 on the order of the Public Health Authority of the Slovak Republic for a minimum of 15 days.
An employer or sole proprietor subject to mandatory insurance shall demonstrate the closure of such establishment in the form of a sworn statement filed to Social Insurance by the eighth day of the calendar month following the calendar month for which they are not obliged to pay such insurance contributions, meaning by 11 May 2020 for April 2020 as 8 May is a national holiday.
Amendment of the Employment Services Act
This amendment proposes an expansion to group of eligible applicants within the project to support job retention implemented under §54 (1)(e) to include those applicants who:
- Are allowed to meet their tax and statutory contribution obligations or receivables towards the Office of Labour, Social Affairs and Family in instalments (a repayment schedule),
- Were ineligible for a contribution due to the failure to pay tax and statutory contribution obligations or receivables towards the Office of Labour, Social Affairs and Family for the month of February 2020, in such cases, the conditions under §70 (7)(a), (b) and (d) of the specified act shall be considered met.
