On 14 October 2020, the government of the Czech Republic approved changes in the Antivirus programme – prolongation of the period of deductibility of expenses in regime A and the introduction of regime A Plus with a higher contribution. On 26 October 2020, the government followed up on these changes, approving prolongation of the deductibility of expenses for regime B. In what regimes can thus support be requested as of 3 November 2020?

Regime A of the Antivirus Programme

• This regime is primarily intended for reimbursement of wage paid to an employee in case he could not perform work due to imposed quarantine according to the respective legal regulations.
• The regime can, however, also still be used for reimbursement of wage in case the employee was subject to obstacles in work on the part of the employer arising as a result of forced closure of premises (or significant limitation of operation) of the employer based on crisis or emergency measures of the respective authorities.
• The contribution reaches 80 % of paid reimbursement of wage, including levies, but no more than CZK 39,000 per one employee per one month.
• The regime has been prolonged until 31 Dec 2020.

Regime A Plus of the Antivirus Programme

• The regime is intended for reimbursement of wage paid to an employee in case the employee was subject to obstacles in work on the part of the employer arising as a result of forced closure of premises (or significant limitation of operation) of the employer based on crisis or emergency measures of the respective authorities.
• Unlike regime A, further conditions have been set here, which the employer must meet for obtaining a compensation bonus from regime A Plus (for example the employer must not have been a business in difficulties as of 31 Dec 2019, according to the definition of the European Union). If the employer does not meet the conditions, he may request contribution from regime A.
• The contribution reaches 100 % of paid reimbursement of wage, including levies, but no more than CZK 50,000 per one employee per one month.
• The regime has been introduced with effect from 1 Oct 2020 and same as the other regimes, it will probably be in effect until 31 Dec 2020.

Regime B of the Antivirus Programme

• This regime is intended for reimbursement of wage paid to an employee in case the employee was subject to the so-called obstacles in work on the part of the employer resulting from related economic difficulties brought about by the coronavirus disease.
• The contribution reaches 60 % of paid reimbursement of wage, including levies, but no more than CZK 29,000 per one employee per one month.
• The regime has been prolonged until 31 Dec 2020.

If the current crisis or emergency measures of the government affect your operation in any way, we will be happy to discuss your options with you.

GT Legal, advokátní kancelář, s.r.o.