As of 17 May 2020, new application forms have been published on the pomahameludom.sk website which have been valid since the changes to the “First Aid” project aimed at supporting job retention were implemented.
The project is designed to support employers and natural persons, implementing 4 measures:
- Measure 1 – support for employers (including sole proprietors who are employers) who, at the time of the declaration of the state of emergency/extraordinary situation, have closed or halted operations on the basis of the Public Health Authority measure;
- Measure 2 – support for sole proprietors who had to close their operations on the basis of a decision of the Public Health Authority of the Slovak Republic or their revenues decreased by at least 20%;
- Measure 3 – support for employers (including sole proprietors who are employers) who will retain employment positions even in the event of an interruption or limitation of their activities during the declared state of emergency;
- Measure 4 – support for sole proprietors and single-person limited liability companies with no other income since 13 March 2020.
Read more in the article: Job retention contributions – updated
The amount of the contribution per employee has been amended pursuant to Measure 3B.
The amount of the contribution per employee cannot exceed 80% of the employee’s gross salary. According to the new rules, it will be possible to apply for a monthly flat-rate contribution of 80% of the employee’s gross salary under Measure 3B, however, the contribution shall not exceed the amount of the set flat-rate contribution pursuant to the drop in revenues.
In March, contributions were provided in the amount of the set flat-rate contribution without limitations.
The Ministry of Labour, Social Affairs and Family also drew attention to and apologised for the fact that there were errors in the April application forms relating to Measures 1 and 3, which were published over the weekend (16–17 May 2020). The Ministry also asked applicants who had submitted erroneous application forms to again fill out and submit new (corrected) application forms.
The amount of the flat-rate contribution doubles in April compared to March.
This change applies to all measures that take into account the drop in revenues – Measures 2 and 3B.
| Drop in revenues | March 2020 | Drop in revenues | April, May 2020 |
| ≥ 10% | €90 | ≥ 20% | €180 |
| ≥ 20% | €150 | ≥ 40% | €300 |
| ≥ 30% | €210 | ≥ 60% | €420 |
| ≥ 40% | €270 | ≥ 80% | €540 |
The conditions for granting the contributions within the project have been clarified.
In April, employers will be allowed to choose a different measure compared to March. This means that an employer who has thus far been granted a contribution under Measure 1 may apply for a contribution under Measure 3A or 3B.
Employers with two or more operations may apply for a contribution simultaneously under Measures 1 and 3, each for a different operation within one month. Employers with a single operation may apply for a contribution under only one measure within one month.
Concurrent contribution provision is not possible in the case of:
- Contributions under Measures 2 and 4;
- Contributions under Measures 3A and 3B, with only one of the options available for the entire period of contribution provision;
- Contributions under Measures 4A and 4B, with only one of the options available for the entire period of contribution provision.
Under Measures 1 and 3, it will also be possible to apply for a contribution for an employee for whom a contribution has already been granted for the new job position created.
Based on the announcement regarding the possibility of submitting an application for the contribution, which was published on 17 May 2020, the contribution may also be provided to an employer who has already been granted a contribution for the same period to create a new job position under Section 53d of the Act on Employment Services, provided that the maximum aid intensities set out in the relevant guidelines or block exemption regulations are complied with while respecting the maximum aid intensities set out in the relevant Commission decisions on other compatible aid (Article 2.5 of the State Aid Scheme).
There have also been changes made to Measure 4.
A sole proprietor who suspended or limited the performance or operation of their activities and who did not incur the obligation to pay social and health contributions, nor draws the so-called paid leave, and a natural person who is the sole shareholder in a limited liability company and is also its managing director and is not its employee (the so-called single-person limited liability company) may apply for the March contribution under this Measure, provided that, as of 13 March 2020, such persons did not receive any other income from entrepreneurial, non-entrepreneurial, or dependent activities.
However, there have been several changes to the conditions for the granting of April contributions. Based on the announcement regarding the possibility of submitting an application for the April contribution, the following changes apply:
- the so-called single-person limited liability companies refer only to limited liability companies that employ no personnel;
- the following is not to be regarded as income – maternity allowance, parental allowance, financial allowance paid by the Labour Office for mentoring/tutoring, widow/widower’s pension, orphan’s pension, contribution provided under this Measure for the previous month, etc.;
- the contribution provided under Measure 4 may also be requested by a sole proprietor who has not received any other income from entrepreneurial, non-entrepreneurial, or dependent activities not only from 13 March 2020, but also from 1 April 2020, or 1 May 2020;
- if the applicant has had no income since 13 March 2020, it was necessary to submit the application by 15 May 2020;
- if the applicant has had no income since 1 April 2020, it is necessary to submit the application by 31 May 2020;
- if the applicant has had no income since 1 May 2020, it is necessary to submit the application by 30 June 2020.
