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New compensation bonus for self-employed, DPP, DPČ and partners of small Ltd



This subsidy is intended for entities carrying out activities significantly affected by health risks or crisis measures taken to protect the population and prevent the further spread of COVID-19.

Drawing conditions according to the type of entity: The condition for drawing the bonus is a significant impact on the applicant's activities. This is assessed through a test of declining revenues corresponding to sales of products, goods and services arising from the business. The test is performed by comparing the amount of income in the comparison period. An activity is considered to be significantly affected, if the amount of revenue corresponding to sales of products, goods and services resulting from that activity did not exceed 50% of the average monthly amount of such revenue from the same activity during the reference period. In the case of a restriction of activity due to an ordered quarantine or isolation, the activity is considered to be significantly affected automatically and for this reason the test of revenue decline is not performed. An entity applying for a compensatory bonus solely because of the ordered quarantine or isolation must be insured against sickness.

Furthermore, there is a condition that the predominant part of the applicant's income comes directly from the significantly affected activities in the comparative or relevant period (only income according to § 6, 7, and 9 of the Income Tax Act, ie income from employment, business and rent) is taken into account.

Specific conditions according to the type of entity:

Self-employed

Ltd partners

DPP agreement workers

 

Bonus periods are:

the first bonus period is the period from February 1st, 2021 to February 28th, 2021,

the second bonus period is the period from March 1st, 2021 to March 31st, 2021.

the third bonus period is the period from April 1st, to April 30th, 2021.

 

Receipt of applications:

Until May 3rd, 2021 for the first bonus period,

Until June 1st, 2021 for the second bonus period

 

The maximum amount of support: The amount of the compensation bonus in the case of a self-employed person and Ltd partners up to CZK 1,000 for each calendar day of the bonus period. However, the amount of the compensation bonus may not exceed the difference between the average monthly income from all activities significantly affected in the comparison period and the amount of income from all activities significantly affected in the comparison period (typically pensioners, students or persons on maternity or parental leave who only earn extra money).

In the case of self-employed persons or partners to whom the compensation bonus is provided only due to the ordered quarantine or isolation, the amount of the compensation bonus is CZK 500 for each calendar day of the bonus period when the quarantine or isolation was ordered.

In the case of persons working on contract basis/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 (www.mojedane.cz), but also by e-mail. Alternatively, of course in paper form, submit in person at the tax office or send it by post.

I WANT TO APPLY

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

If you have an acute legal problem, you can contact the free telephone consultation on this website.

According to Act No. 82/2021, people in bankruptcy, volunteers in care services and foster parents were also allowed to apply for an autumn compensation bonus. The difference from the autumn compensation bonus is therefore only in the fact that a new compensation bonus for 2021 can be applied in addition to meeting all the conditions stipulated by law for self-employed persons or Ltd partners who have been ordered quarantine or isolation.