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Compensation bonus for self-employed, DPP, DPČ and partners of small s.r.o. (Autumn 2021)



MFČR notice for renewal of the Compensation Bonus.

Drawing conditions according to the type of entity

Those who have a decrease in sales of at least 30% in the comparative period as a result of restrictions will be able to apply. The decrease in sales by at least 30% must not be obviously due to reasons other than the impact of crisis, emergency or protective measures, childcare of the entrepreneur or his employee in connection with COVID-19 or ordered quarantine or isolation of the entrepreneur (eg self-suppression, vacation).

The comparison period is June to October 2021. Applicants will choose 3 months from these 5 months at their discretion, average sales for these three months and compare this average with December 2021 - if there is a decline, they will be able to apply.

For seasonal entrepreneurs (eg ski lifts) the comparison period will be November 2019, December 2019, January 2020, February 2020 and March 2020. They will also choose three of these five, averaging sales and comparing them with December 2021. Depending on how much the difference may be or they can't apply for the bonus.

The comparison period is December 2021 and January 2022.

The 1st bonus period is November 22nd to December 31st, 2021, the law guarantees a second bonus period corresponding to January 2022.

We recommend that applications for the current compensation bonus be submitted no earlier than January 1, 2022, resp. from 1 February 2022 (for the January bonus period and the January comparison period). In the case of previously submitted applications, there is a risk that such submitted applications will show certain defects (eg incomplete applications) or that the application will not clearly show the facts entitling to the compensation bonus and the tax administrator will have to respond to these facts.

Who can apply

  • Self-employed persons, partners of small companies, contractors (DPP / DPČ), if their main income was limited by restrictions,
  • the reason for granting the bonus is also childcare if the school was closed due to covid-19,
  • the compensation bonus will also apply to travel entities.

Small "s.r.o." company must have a turnover of at least 120 thousand CZK.

If Antivirus B is re-approved next, the compensation bonus is combinable with Antivirus B.

Receipt of applications

  • 1st bonus period from November 22nd, 2021 to December 31st, 2021: until March 1st, 2022.
  • 2nd bonus period from January 1st. 2022 to January 31st, 2022: to April 1st, 2022.

Maximum aid amount

It is paid for a self-employed person or a partner of a small s.r.o. (up to two, not limited for close persons) CZK 1,000 net, for a person working on an agreement it is CZK 500 net.

In the case of persons performing work on the basis of an agreement on work performed outside the employment relationship, the amount of the compensation bonus is CZK 500 for each calendar day of the bonus period.

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, but also by e-mail. Alternatively, of course in paper form, submit it in person to the tax office or send it by post.

I WANT TO APPLY

Please read the details on the Ministry of Finance website before submitting your application. There you will also find answers to the most frequently asked questions.


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