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CALL ENDED: Compensation bonus for self-employed, DPP, DPČ and partners of small LLC (Autumn 2020)



This bonus is intended for entities carrying out activities restricted or prohibited by measures taken by state administration bodies or other public authorities or by a person authorized to do so if this measure consists in prohibiting or restricting the activities or operation of facilities in which their provider provides health or social services to protect the population and prevent the risk of spreading COVID-19.

Purpose/conditions for drawing: The condition for drawing this compensatory bonus is the predominant business activity in the field, which was directly shut down or limited as a result of the measures taken. Compared to the spring months, the concurrence with employment will no longer be examined, but only the so-called dominant source of livelihood for the relevant period from June 1st to September 30th, 2020 in some of the areas affected by government restrictions, such as hospitality, culture, sports and other areas according to government measures taken.

In addition to directly affected entrepreneurs (eg owners of bars, restaurants or fitness centers), this assistance is also aimed at activities directly related to prohibited or restricted activities. These are self-employed persons and partners of small limited liability companies, which are directly linked to directly affected entities. A key condition for these applicants is to limit their ability to supply products or services directly to affected entities or to operate in the premises of directly affected entities and as a result of these restrictions, the applicant's activity is reduced by at least 80% (in relation to the relevant period from June to September 2020). At the same time, this activity must be the main livelihood income for the supplier (entrepreneur in direct symbiosis), for which there is no easy substitute.

Contractors: The condition for entitlement to the bonus is that the applicant has worked for at least 3 out of 4 months in the relevant period (from June 1st to September 30th, 2020) on the insured agreement (from which sickness insurance is paid), ie at DPČ from CZK 3,000 and DPP over CZK 10,000 per month and at the same time did not perform other activities, as a result of which he would participate in health insurance as an employee, with the exception of the activities of a volunteer care worker and the performance of foster care or receiving the foster care remuneration.

Self-employed persons with an active trade license as of October 5th, 2020 or with a short-term interruption of trade after March 12th, 2020 may apply. Limited liability companies are companies with a maximum of two partners or family limited liability companies. If a limited liability company is in bankruptcy or liquidation during the bonus period, it is not entitled to a compensation bonus. On the other hand, the fact that a partner in a limited liability company is directly insolvent is not an obstacle.

A person who is an unreliable payer or an unreliable person according to § 106a et seq. of the Value Added Tax Act. cannot claim a compensation bonus.

Bonus periods are:

  • the first bonus period from October 5th, 2020 to November 4th, 2020,
  • the second bonus period from November 5th, 2020 to November 21st, 2020,
  • the third bonus period from November 22nd, 2020 to November 13th, 2020,
  • the fourth bonus period from December 14th, 2020 to December 24th, 2020,
  • the fifth bonus period from December 25th, 2020 to January 23rd, 2021,
  • the sixth bonus period from January 24th, 2021 to February 15th, 2021.

Receipt of applications (in general):

  • until January 5th, 2021 for the first bonus period,
  • until January 22nd, 2021 for the second bonus period,
  • until February 15th, 2021 for the third bonus period,
  • until February 25th, 2021 for the fourth bonus period,
  • until March 24th, 2021 for the fifth bonus period,
  • until April 16th, 2021 for the sixth bonus period.

The maximum amount of support: The amount of the compensation bonus is CZK 500 for each calendar day (within individual bonus periods) specified in the application for the compensation bonus to which the applicant was entitled to.

Method of applying: On-line via the web application/page (see below), it is also possible to download the form and send it via the data box, online tax office (www.mojedane.cz), but also by e-mail. Alternatively, of course, in a paper form submitted in person at the tax office or sent by post.

 

I WANT TO APPLY

 

More details about the application can be found on the website of the Financial Administration - Instructions for filling in applications by individual periods, Requests to print by individual periods, Questions and answers, Legislation