skupina

EMERGENCY MEASURES - Compensatory bonus for self-employed persons (No. 900)

Recently, the government approved a bill on compensatory bonus for self-employed persons whose aim is to mitigate the consequences of emergency measures issued in connection with the COIVD-19 spread. The bill was passed to Senate by the Chamber of Deputies on 8 April 2020.

All self-employed persons are entitled to the bonus if they are not employees at the same time. Additionally, the self-employed persons who have been running their business as of 12 March 2020 or interrupted their activity at any time after 31 August 2019 and meet given conditions are also entitled for such bonus. On the contrary, the individuals receiving unemployment benefit are not entitled to the bonus does not arise.

Those self-employed persons, who due to the emergency measures could not fully or partially carry out their activities within the usual scope, may apply for the compensatory bonus. Such situation will be declared by self-employed person´s statement which is part of the application together with the bank account number to which the bonus is to be paid.

The bonus amounts to CZK 500 for each day of the period from 12.3.2020 to 30.4.2020. The application can be submitted no later than 60 days after the end of this period. The compensatory bonus is going to be managed by tax office where the applicant is registered for income tax.

The specified applications´ forms for the bonus will be possible to submit either via the databox or via the Tax portal, as well as in paper form by post or personally. The application can be filed by e-mail using an electronic copy of a handwritten signature.
Once the bill has been approved by the Senate and signed by the President, it will enter into force on the day following its promulgation in the Collection of Laws and only then will it be possible to file applications.

publikováno 09.04.2020
share on fb


Kodap skupina - daňové poradenství

mini mapa ČR Vybrat kancelář

Specializované kanceláře

+420 485 228 471

info@kodap.cz

cs en de 

ETL Global
newsletter close